Is the confidential relationship with tax advisors and attorneys at risk? Representatives are increasingly involved in the fight against money laundering, terrorist financing and tax evasion and are thus subject to varying degrees of notification and reporting obligations, which, as a consequence, particularly impair the client relationship.
In this context, various authors from practice and research take a closer look at the professional confidentiality obligations of representatives from an EU and constitutional law perspective. The reporting of aggressive tax planning and suspected money laundering are further presented in detail. The question of whether representatives may be liable to criminal prosecution for failing to prevent criminal offences in the first place is analyzed as well. This overall view does not only include comments on the scope and limits of professional confidentiality between tax advisors, attorneys and clients, but also the procedural protection of professional confidentiality.
Use the expert knowledge for your own argumentation in essays, requests or verdicts.
1st edition 2020 (publication date: March 3, 2020) including "Scope and limits of confidentiality from the perspective of attorneys and tax advisors and procedural protection of professional confidentiality" ("Umfang und Grenzen der Verschwiegenheitspflicht aus Sicht des Rechtsanwalts und Steuerberaters und prozessualer Schutz des Berufsgeheimnisses") by Dr Norbert Wess together with Dr Rainer Brandl and Mag Mario Schmieder