Requests for statements

Due to the complexity of the transaction or unclear interpretation of the law by the authorities, it may be advisable to request a statement from the tax authority in order to reduce tax risks. In certain cases, it may be necessary to obtain information from other authorities in advance, as this may influence the tax authority’s interpretation of the law. In the case of high transaction values, it is advisable to submit an application for a provisional tax assessment to the Ministry of Finance, because a provisional tax assessment is binding on the tax authority even if the facts of the case remain unchanged.

As part of our service, we undertake to request tax authority and other official statements on behalf of our clients, and to prepare and submit applications for provisional tax assessments. This can be provided as a standalone service or as part of our other services (e.g. VAT consulting, tax review).

It is important to note that in certain applications and procedures, it is essential to engage the services of a tax expert, as representation is required by law in these cases. Examples include the submission of requests for advance tax rulings, supervisory measures or procedures for determining the arm’s length price.

Based on our practical experience, we have repeatedly encountered the problem that an incorrectly worded question or an inaccurate description of the facts resulted in the rejection of the application, which is why we recommend consulting an expert.

Why choose us for preparing position statements and tax assessment applications?

• Our experts have many years of experience in tax law and accounting.
• Our legal experts are also familiar with procedural law, which is essential when submitting procedures and applications.
• we undertake to submit the relevant documentation by the deadline,
• We take the burden of maintaining contact with our clients off their shoulders, allowing them to focus on their business activities.
• Thanks to their experience as tax authorities and tax advisors, our experts have extensive experience in the application of tax law and continuously monitor domestic and EU legal practice.
• When representing clients before the tax authorities, we combine this theoretical and practical knowledge with the information provided by our clients to ensure that the proceedings conclude with the best possible outcome for our clients.

If you have any further questions on this topic, our experts are available at the contact details below.