BRANDI lawyers.

Rüdiger Hitz

Lawyer and Tax Consultant
Certified Specialized Attorney in Tax Law
Certified Specialized Attorney in Criminal Law

Location Hannover
T +49 511 899379 - 21
F +49 511 899379 - 76
E ruediger.hitz@brandi.net
Foreign language: English

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About me

  • Born in 1970
  • Banking apprenticeship, 1991 to 1993
  • Legal studies at the Universities of Bayreuth, Göttingen and Hanover
  • First Exam ("1. Staatsexamen") in 1998
  • Legal clerkship ("Refrendariat") at the Saarbrücken Higher District Court (with postings including the Saarbrücken Tax Office and a Big-Four Audit Firm)
  • Second (Bar) Exam ("2. Staatsexamen") in 2000
  • Admitted to the bar in 2001
  • Attorney with PriceWaterhouseCoopers AG (Tax and Legal Services), 2000 to 2003
  • Attorney with Schindhelm Rechtsanwalts GmbH, 2003 to 2011
  • Certified Specialized Attorney in Tax Law since 2005
  • Lecturer (e.g. at Sparkassenakademie Hanover)
  • Fees expert with Lower Saxony Association of Tax Consultants, 2008 to 2011
  • Certified Specialized Attorney in Criminal Law since 2014

Competence

Compliance

  • Tax compliance
  • Anti-corruption compliance
  • Customs and foreign trade compliance
  • Determination of the specific requirements for a compliance system in consideration of the existing compliance culture
  • Development of customized compliance guidelines ( Code of Conduct )
  • Establishment of an external compliance hotline
  • Raising the employees' awareness and training the employees with regard to general and specific compliance questions
  • Regular control and further development of the compliance system, if applicable

Tax law

  • Consulting with regard to tax planing for all tax types
  • Final costing
  • Cash auditing
  • Securing of input tax deduction
  • Voucher audit
  • Conduction of objection proceedings with regard to all tax types
  • Proceedings for the stay of execution and enforcement
  • Representation in liability proceedings
  • Tax law compliance
  • In-house training regarding the distribution and requests for vouchers in
  • order to secure the deduction of operating expenses
  • Consulting with regard to voluntary reporting of tax evasion
  • Preparation of voluntary reports of tax evasion including the review and assessment of bank receipts
  • Preparation of and support during audits
  • Actions before the fiscal court, the Federal Fiscal Court and the European

Law regarding business and fiscal offenses

Law regarding fiscal offenses

  • Tax evasion
  • Contraband trade
  • Receiving property through tax evasion
  • Jeopardizing import and export fees
  • Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling
  • Representation in finance court litigation
  • Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law

Law regarding business offenses

  • Granting/taking of undue advantage (in business transactions)
  • Bribery/corruption
  • Anti-competitive collusion in tenders
  • Fraudulent invoicing
  • Corruptibility in business transactions
  • Violations of the Drug Act
  • Debarment/withdrawal of license
  • Defense in proceedings under the law governing the professions
  • Criminal trade mark infringement
  • Criminal use of utility models
  • Copyright violations
  • Crimes in corporate crisis
  • Secreting assets
  • Balance sheet fraud
  • Violation of the obligation to keep books
  • Preferential treatment of the creditor/debtor
  • Defense in investigative proceedings/ attending searches
  • Defense in administrative penalty proceedings
  • Skimming of profits
  • Recording in public registers

Environmental criminal law

  • Unauthorized handling of hazardous waste
  • Soil/water/air contamination
  • Unauthorized operation of plants

Customs and foreign trade law

Foreign trade law

  • Criminal offenses and administrative offenses in accordance with the Foreign Trade Act and Foreign Trade Regulations
  • Export control
  • Consulting and support during foreign trade audits

Customs law

  • Customs value law, customs tariff law, customs debt law, accompanying customs inspections
  • Customs tariff law
  • Regulations governing customs debt
  • Support in connection with customs examinations

Publications

Essays

  • Zur Betriebsaufspaltung, FR 1996, 850
  • Die WM-Loge im Visier der Finanzverwaltung? Rahmenbedingungen bei der Gewährung von Incentive-Leistungen, ArbRB 2005, 334
    (zusammen mit Dr. Oliver Ebert)

Case discussions

  • Anm. zu LG Magdeburg, Beschl. v. 01.09.2005, wistra 2006, 276

Memberships

  • Gebührenausschuss der Steuerberaterkammer Niedersachsen (2008 bis 2011)