Fiscal offenses and administrative fines

Tax fraud investigation
Criminal procedure
Self-indictment

Tax litigation

Tax compliance

Representation in court

Tax investigation of all kind

Secondary Consultation

Loyal cooperation with colleagues and acquisition of specific questions for colleagues

Enforcement – Deferral – Remittal

Accounting, tax returns, financial statements

Questions of liability, e.g. regarding auditing liability or tax consultant liability

Obtainment of binding information

Additional taxation

Charity and public interest law (especially in sports)

Taxation of professional athletes

Tax counsel for art collectors

Business Succession

Company acquisitions

Specialist advice in restructuring and support measures

Income tax – corporation tax – sales tax – gift tax – inheritance tax – business tax – property transfer tax

Taxation of business partnerships and corporations

Counseling and support, including medical law

and more, please don’t hesitate to ask, phone: 089 330 364 00

UR 2019, 169ff.

Sind die Umsätze der Prostituierten dem Besitzer des Clubs oder der einzelnen Prostituierten zuzurechnen?

Dr. Gabriele Vogt’s counsel focusses mainly on German civil law, German tax/tax offenses law and international tax law.

Her experience as long-term leading employee for the tax authorities (as director of auditing affairs) is of great significance in these areas.

Dr. Vogt is therefore able to analyze civil law and tax implications in detail, when confronted e.g. with the task of designing contracts or finding solutions for the future. This also has an effect on tax optimization.

Advisory fees are calculated based on expenditure in each individual case. Billing is usually done on an hourly basis. Accounting services and tax returns are billed according to the table of fees according to German law (Gebührentabelle nach der Steuerberatervergütungsverordnung).

Law Firm – Tax Accounting Practice Dr. Gabriele Vogt

Person responsible according to Section 18 (2) of the Medienstaatsvertrag (MStV): Attorney-at-law Dr. Gabriele Vogt

General disclaimer – Even though we strive for topicality, completeness and accuracy of our webpages’ contents, we cannot guarantee these.

Additionally: Insofar as we have placed links and / or banners to other webpages on our webpage, we expressly dissociate from all contents of all linked webpages and point out that we have no influence on the design and contents of these linked webpages and do not have control over them.

Information according to § 5 Digitale-Dienste-Gesetz (DDG):

Rechtsanwältin/Steuerberaterin/Fachanwältin für Steuerrecht
Dr. Gabriele Vogt
Schumannstraße 4
D-81679 München
Phone: +49-89-33036400
Fax: +49-89-33036696
E-Mail: kontakt@vg-recht.com

State of registration:
Germany

Admission and supervisory authority:
Rechtsanwaltskammer für den Oberlandesgerichtsbezirk München, Tal 33, 80331 München
Steuerberaterkammer München, Nederlinger Str. 9, 80638 München

Sales tax identification number of the firm:
DE212316534

Design & Programming
fantomas

Professional regulations:
Bundesrechtsanwaltsordnung (BRAO)
Berufsordnung für Rechtsanwälte (BORA)
Steuerberatungsgesetz
Durchführungsverordnung zum Steuerberatungsgesetz (DVStB)
Berufsordnung der Bundessteuerberaterkammer über die Rechte und Pflichten bei der Ausübung der Berufe der Steuerberater und Steuerbevollmächtigten (BOStB)
Verordnung über die Berufsausbildung zum/zur Steuerfachangestellten
Fachanwaltsordnung (FAO)
Berufsregelung der Rechtsanwälte in der Europäischen Gemeinschaft (CCBE) Rechtsanwaltsvergütungsgesetz (RVG)
Steuerberatervergütungsverordnung (StBVV)

For details see: www.brak.de and www.steuerberaterkammer-muenchen.de

Attorney-at-law / tax consultant Dr. Gabriele Vogt’s property damage liability insurance is: ERGO Versicherung AG, Victoriaplatz 1, 40477 Düsseldorf.

Please also refer to the German webpage

Privacy Policy

Any collection, processing, and use (hereinafter “use”) of data serves exclusively the purpose of providing our services. The services of www.vg-recht.com are designed with the aim of using as few personal data as possible. “Personal data” means all individual details about the personal or factual circumstances of an identified or identifiable natural person (the “data subject”). A transfer of data for marketing purposes or sale will not take place under any circumstances. In the collection, processing, use, and transfer of your personal data, we comply with the European General Data Protection Regulation (EU GDPR) and the Digitale-Dienste-Gesetz (DDG).

The following privacy information describes which types of data we use from you, for what purpose this occurs, and what we do with your data. By using our websites and our services, you accept this Privacy Policy and expressly consent to the collection, use, storage, and protection of your personal data in accordance with the European General Data Protection Regulation (EU GDPR), the Digitale-Dienste-Gesetz (DDG), and the description provided in this Privacy Policy.

1. Responsible person in the sense of the Federal Data Protection Act (BDSG):

Attorney / Tax Advisor / Specialist Attorney for Tax Law
Dr. Gabriele Vogt
Schumannstraße 4
D-81679 Munich
Phone: +49-89-33036400
Fax: +49-89-33036696
Email: kontakt@vg-recht.com

2. Questions regarding data protection

If you have any questions about data protection, you can reach us at the following email address: kontakt@vg-recht.com

3. Which data are used

When you visit our website, our web servers temporarily store every access in a log file. The following data are collected and stored until automated deletion:

• IP address of the requesting computer
• Date and time of access
• Name and URL of the retrieved file
• Transmitted data volume
• Notification whether the request was successful
• Identification data of the used browser and operating system
• Website from which the access occurred
• Name of your internet service provider

The processing of these data takes place for the purpose of enabling the use of the website (connection establishment), system security, technical administration of the network infrastructure, and optimization of the online offering. The IP address is only evaluated in the event of attacks on our network infrastructure or that of our internet provider.

4. What we use this data for

We use your data to improve the operation of our website and to provide you with the best possible presentation of our services. The transmission of your data is always encrypted via TLS (Transport Layer Security, also known as SSL).

5. How long your data are stored

After complete execution of the contract or deletion of your customer account, your data will be blocked in consideration of tax- and commercial-law retention periods and deleted after these periods have expired, unless you have expressly consented to further use of your data or a legally permitted further data use by us has been reserved, about which we inform you below.

Data collected in the context of contacting us (e.g. via email) will be deleted after final processing of your request, provided that no legal retention obligations oppose deletion.

No transfer of personal data as a general rule

Unless otherwise stated in this privacy notice, your personal data will not be transferred to third parties unless you have expressly consented or we are obligated to release them, for example due to a court or administrative order.

6. Protection of your data

We have taken technical and organizational measures to ensure compliance with the Federal Data Protection Act both by us and by external service providers working on our behalf.

If we cooperate with other companies, such as email and server providers, to provide our services, this only occurs after a comprehensive selection process. In this process, each service provider is carefully evaluated for suitability regarding technical and organizational data protection capabilities. This selection process is documented in writing, and a contract for data processing on behalf (ADV contract) is only concluded if it meets the requirements of § 11 BDSG.

Your information is stored on specially protected servers. Access to it is only possible for a few specially authorized persons. If you submit data to us via web forms, transmission always takes place over an encrypted connection (128-bit TLS).

7. Service providers from third countries

To provide our services, we use the support of service providers from third countries. To ensure the protection of your personal data in this case, we conclude special data processing agreements with each carefully selected service provider.

We use the support of the following providers:

• Service providers who assist us in conducting advertising measures and analytics processes using cookies
• This includes those listed in sections 8 and 9 of this Privacy Policy

8. Use of Cookies

a) In addition to the data mentioned above, cookies are stored on your computer when you use our website. Cookies are small text files stored on your hard drive, assigned to your browser, and through which certain information flows to the party that sets the cookie. Cookies cannot execute programs or transmit viruses to your computer. We use them to analyze the use of our website in anonymized or pseudonymized form and to present users with offers of interest.

This website uses the following types of cookies, whose scope and function are explained below:

• Transient cookies (see b)
• Persistent cookies (see c)

b) Transient cookies

These are automatically deleted when you close your browser. These include session cookies. They store a so-called session ID, which allows various requests from your browser to be assigned to the same session. Your computer can thus be recognized when you return to our website. Session cookies are deleted when you log out or close the browser.

c) Persistent cookies

These are deleted automatically after a specified duration, which may vary depending on the cookie. You can delete cookies at any time in your browser’s security settings.

d) Browser settings

You can configure your browser settings according to your wishes, e.g., refusing third-party cookies or all cookies. Please note that you may then not be able to use all functions of this website.

This website uses cookies. We use cookies to personalize content and ads, provide social media features, and analyze our website traffic. We also share information about your use of our website with our social media, advertising, and analytics partners. Our partners may combine this information with other data that you have provided to them or that they have collected as part of your use of their services.

Cookies are small text files used by websites to make the user experience more efficient.

By law, we may store cookies on your device if they are strictly necessary for the operation of this website. For all other types of cookies, we need your permission.

This website uses different types of cookies. Some cookies are placed by third parties that appear on our website.

You may change or withdraw your consent at any time via the Cookie Declaration on our website.

For more information about who we are, how you can contact us, and how we process personal data, please see our Privacy Policy.

Please provide your consent ID and the date when contacting us regarding your consent (please refer to the German webpage). Your consent applies to the following domain: vg-recht.com

The Cookie Declaration was last updated on July 22, 2023 by Cookiebot:

Necessary (1)

Necessary cookies help make a website usable by enabling basic functions such as page navigation and access to secure areas of the website. The website cannot function properly without these cookies.

9. Use of Google Analytics

Our website uses Google Analytics, a service of Google Inc. (“Google”) for analyzing website traffic and enabling us to improve our online offering. Through cookies, we can analyze your usage of our services. The information collected through cookies (IP address, time of access, duration of access) is transmitted to a Google server in the USA and stored there. The evaluation of your activities on our website is provided to us in the form of reports. Google may forward the collected information to third parties if this is legally required or if third parties process the data on behalf of Google.

The Google tracking codes used on our website employ the function “_anonymizeIp()”, meaning IP addresses are only processed in truncated form, thus preventing direct personal identification. You may prevent Google Analytics cookies by adjusting your browser settings; however, this may result in limited functionality of our website. Google Analytics can also be disabled and controlled via browser extensions, e.g. https://tools.google.com/dlpage/gaoptout?hl=en.

Further information on Google Analytics’ terms of use and privacy can be found at https://www.google.com/analytics/terms/ and https://www.google.com/policies/ .

10. Your rights

1. You have the right, at any time, to obtain free and immediate information about the data stored regarding your person or a pseudonym assigned to you. Furthermore, you have the right to request deletion, blocking, or correction of your data at any time. You may also directly correct the data stored in your profile. You have the right to receive your profile data in a commonly used machine-readable format.

2. You are free at any time to object to the future use of your personal data.

3. You also have the right to lodge a complaint with a supervisory authority regarding the processing of your personal data by us.

11. How to exercise these rights

In the case of a request for access, you must provide sufficient information about your identity and prove that the information relates to you. The information provided will concern the data stored about your person, the origin of the data, the recipients or categories of recipients to whom the data have been transmitted, and the purpose of storage. To exercise these rights, please contact the controller under data protection law: kontakt@vg-recht.com

12. Right to amend

We reserve the right to amend this Privacy Policy in compliance with legal requirements.

Status: May 2018

Privacy Information –

1. Name and contact details of the controller

These privacy notices (see also office notice and website) apply to data processing by:

Controller: Attorney / Tax Advisor Dr. Gabriele Vogt, Schumannstr. 4, 81679 Munich,
Email: gvogt@vg-recht.com, Phone: +49 (0)89 – 33036400,
Fax: +49 (0)89 – 3669666

2. Collection and storage of personal data, type and purpose of their use

When you engage our services, we collect the following information:

Form of address, first name, last name

• A valid email address
• Address
• Phone number (landline and/or mobile)
• Information necessary to assert and defend your rights within the scope of the mandate

We collect this data:

• to identify you as our client;
• to provide you with appropriate legal advice and representation;
• for correspondence with you;
• for invoicing;
• for handling any liability claims and asserting any claims against you

Data processing occurs upon your request and is required under Art. 6 Para. 1 S. 1 lit. b GDPR for the purposes stated to properly process the mandate and fulfill mutual contractual obligations.
Personal data collected by us for the mandate will be stored until the expiration of the statutory retention obligations for attorneys and tax advisors (generally 6 years after the end of the calendar year in which the mandate was completed) and then deleted, unless a longer storage period is required under Art. 6 Para. 1 S. 1 lit. c GDPR due to tax or commercial retention and documentation obligations (from HGB, StGB, or AO), or unless you have consented to further storage under Art. 6 Para. 1 S. 1 lit. a GDPR.

3. Transfer of data to third parties

Your personal data will not be transferred to third parties for purposes other than those listed below.

Where necessary under Art. 6 Para. 1 S. 1 lit. b GDPR for the handling of mandate relationships with you, your personal data will be transferred to third parties. This includes, in particular, the transfer to opposing parties and their representatives (especially their lawyers), as well as courts and other public authorities for correspondence purposes and for asserting and defending your rights. The transferred data may only be used by the third parties for the purposes stated.

4. Rights of the data subject

You have the right:

• pursuant to Art. 7(3) GDPR, to withdraw your consent once given at any time by notifying us. This shall have the consequence that we may no longer continue the data processing based on this consent in the future;
• pursuant to Art. 15 GDPR, to request information about your personal data processed by us. In particular, you may request information about the purposes of the processing, the categories of personal data concerned, the categories of recipients to whom your data have been or will be disclosed, the planned period for which the personal data will be stored, the existence of a right to rectification, erasure, restriction of processing or objection, the existence of a right to lodge a complaint, the origin of your data if these were not collected by us, as well as the existence of automated decision-making, including profiling, and, where applicable, meaningful information about the details thereof;
• pursuant to Art. 16 GDPR, to request the immediate rectification of inaccurate personal data or completion of your personal data stored by us;
• pursuant to Art. 17 GDPR, to request the erasure of your personal data stored by us, unless the processing is necessary for exercising the right of freedom of expression and information, for compliance with a legal obligation, for reasons of public interest, or for the establishment, exercise or defense of legal claims;
• pursuant to Art. 18 GDPR, to request the restriction of processing of your personal data where the accuracy of the data is contested by you, the processing is unlawful but you oppose the erasure, and we no longer need the data but you require them for the establishment, exercise or defense of legal claims, or where you have objected to the processing pursuant to Art. 21 GDPR;
• pursuant to Art. 20 GDPR, to receive your personal data that you have provided to us in a structured, commonly used, and machine-readable format, or to request the transmission of those data to another controller; and
• pursuant to Art. 77 GDPR, to lodge a complaint with a supervisory authority. As a rule, you may contact the supervisory authority of your habitual residence, place of work, or our firm’s registered office for this purpose.

5. Right to object

If your personal data are processed on the basis of legitimate interests pursuant to Art. 6 Para. 1 S. 1 lit. f GDPR, you have the right to object to the processing of your personal data pursuant to Art. 21 GDPR on grounds relating to your particular situation.

If you wish to exercise your right to object, an email to kontakt@vg-recht.com is sufficient.