Education
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Education
Professional experience
Language skills
Specialisations
Memberships
Education
Professional experience
Memberships
For the legal team at Viehbacher, the term ‘international’ is of great significance, in particular when it comes to debt recovery and legal debt enforcement. National borders are no obstacle for us. We help our clients enforce claims against their debtors throughout Europe, in particular within the German-speaking countries of Liechtenstein, Austria, Switzerland and Germany itself, in all of which we retain offices. Should you ever have difficulties in motivating your European business partners to pay outstanding invoices in a timely manner, simply get in touch with us. We have many years experience and understand the obstacles and challenges that international levies of execution can pose. It is our job to take care of the professional, cross-border enforcement of debts and claims owed to you.
Legal enforcement is an official procedure for the compulsory collection and/ or upholding of a creditor’s claims against one or more debtor(s) under civil law upon the grounds of an enforceable title (usually a court order).
In order to keep the cost to our clients as low as possible in cases when the disputed sum is low, our first step in effecting debt recovery is to initiate the European Order for Payment Procedure as opposed to initiating court proceedings. Generally speaking, the European Order for Payment Procedure is faster than conventional cross-border lawsuits. In contrast to conventional lawsuits, which entail two separate steps (issue of a court order and the subsequent issue of an enforcement order), the European Order for Payment Procedure is comprised of only one step. What does that mean for you? By administering the European Order for Payment Procedure, we are able to recover international debts owed to you not only faster, but also at a lower cost. Once the motion has been properly filed, and following expiration of the respite for appeal, the Court then declares the European Payment Order (EPO) for legally enforceable. This title, granted by the EPO, is recognised in 27 member states of the European Union. The enforceable title then makes it possible to enforce claims against the debtor in cooperation with the appropriate bailiffs and courts in their respective countries, including both the movable and immovable assets of the debtor.
One obstacle of the European Order for Payment Procedure lies in the extensive formal requirements it demands. The European Order for Payment Procedure is initiated with an application for grant of a European Order for Payment. Without professional legal assistance, however, the applications are very often filled out incorrectly. They must then be revised and presented to the Court within a specific time period. In order to prevent the Court from having to demur any erroneous or incomplete information on your part, we are here to support you by ensuring that the applications are both correct, complete, and filed on time. Once the application has been filled out completely and correctly, the Court issues an EOP within 30 days.
The legal enforcement process becomes international in cases where the legal offices of the creditor and debtor are registered/ domiciled in different countries.
The prosecution of cross-border debtors in the EU has been simplified with relatively new directives and laws, such as the revised AVAG (Anerkennungs- und Vollstreckungsführungsgesetz – English: Recognition and Enforcement Implementation Law) which came into effect on 19th February 2001, and the announcement of the regulation to introduce a European Order for Payment Procedure on 30th December 2006, which allows creditors to legally enforce titles under the uniform European Order for Payment Procedure (EOP).
The European Order for Payment Procedure presents an alternative option, as the process of obtaining a foreign payment order procedure in accordance with § 688 III ZPO (Code of Civil Procedure) and in conjunction with § 32 1 AVAG remains possible. Initiating purely national court proceedings with an ensuing confirmation of a European enforcement order is yet another option for the enforcement of debt collection in foreign countries.
The introduction of EC directive No. 805/2004 has simplified the enforcement of court judgements abroad significantly. Directive EC No. 805/2004 of the European Parliament and the European Council on the introduction of a European Enforcement Order (EEO) for uncontested claims came into effect on 21st January, 2005. The goal of this procedure is to simplify and accelerate access to the legal enforcement of a court judgement in countries outside of the country in which the sentence has been declared. Orders that conform to the directive, according to Art. 3, p.1 EEO, are confirmable enforcement orders: Verdicts, legal settlements and official documents are classed as EEO confirmable instruments.
Should the debtor move abroad before the enforceable title is granted, then it is mandatory for the relevant writ to be served by the appropriate authorities in the foreign country before the enforcement is carried out. A document cannot be considered legally served by simply delivering the document to the debtor’s letterbox or sending it by fax or e-mail.
No one involved in legal proceedings will be able to avoid providing specific documents to the opposing party in the dispute. This is an important prerequisite for legal enforcement – both inland and abroad. For debt enforcement, a number of extra-judicial documents, e.g. notarised documents must also be served.
Effective 1st July 2002, the new directive for serving such documents has considerably simplified the process of serving them abroad. When the European directive on serving court orders – (EU) 1393/2007 and §§ 1067 ff. CCP came into force on 13th November, 2007, it further simplified the serving of court orders and extra-judicial documents. In such cases, the document to be served is sent to the central forwarding agency in the member country along with the appropriate form (the use of a form document is mandatory). If a translation is required, which is the case in the European Order of Payment Procedure, we work in close cooperation with reputed translators, as the recipient is also granted the opportunity to refuse acceptance of the document. In order to avoid having ‘language difficulties’ being misused as an obstruction, we have documents translated into the relevant national language in advance and as required.
The process of serving the document itself is free of charge, i.e. no additional legal costs or expenses are incurred.
Legal enforcement in Austria is a complex topic. In order to fulfil your invoked claims satisfactorily, we are here to support you with their enforcement abroad. Debt collection/debt enforcement in Austria is one of our specialisations within the field of European debt enforcement law. This includes both Austrian titles and titles from member states that have been deemed enforceable.
In Austria, legal enforcement (referred to as ‘Exekution’) is implemented in accordance with the state’s Act on the Enforcement of Judgements (abbr. ‘EO’). In accordance with the basic principles of the declaration of enforceability (EuGVVO I), approval of the execution of foreign judgements is subject to their being declared enforceable for Austria.
It goes without saying that we handle the process of having a title declared enforceable in Austria on behalf of our clients. In Austria, most courts only accept the transmission of enforcement orders in the form of an electronic execution of legal documents (German abbr. ‘ERV’). We have the necessary specialty software to do this. It is especially important to point out that executing legal documents by virtual means is enormously time saving. It can be done at any and all times and makes taking advantage of respites and deadlines much easier.
The most common type of debt enforcement in Austria is the so-called ‘Fahrnisexekution’, or levy of execution against goods and chattels, which can be compared to the German debt enforcement on movable assets, e.g. financial claims. The grant of enforcement lies with the appropriate court. In practice this is always the county court.
In addition to the levy of execution against goods and chattels, another common form of recovery is the levy of execution against receivables, which makes it possible to seize, e.g. bank assets, unpaid call shares, building savings accounts, and life assurance etc. If a third party has seized a claim from the obligator (debtor), then the obligated party is no longer entitled to the claim. The garnishee then can and may pay these claims out to the lienor, as the lien on outstanding accounts is granted with the sanction of the levy of execution. Bank transfer and confiscation of the seized claim up to the amount stated on the title effect the recovery.
The Principality of Liechtenstein has an enforcement agreement with Austria and Switzerland, however not with Germany. Although Liechtenstein is a member of the European Economic Area, the simplification measures that apply within the EU do not apply to Liechtenstein. It is therefore necessary to consider alternative actions for each individual case carefully: Is it more advantageous to enforce a claim (which does not originate from Austria or Switzerland) against a debtor who resides in Liechtenstein from another country and then strive to have the title that was granted in said foreign country declared enforceable - via the so called judicial dismissal of objection - in Liechtenstein? Or is it better to initiate the enforcement process in Liechtenstein directly?
We assist you with legal enforcement in foreign countries as well as with cross-border international legal enforcement. Our services are not limited to just EU countries. We also offer you professional assistance in recovering your claims in other European countries, such as Switzerland.
The legal basis for enforced debt collection in Switzerland is the Swiss Federal Law on Debt Collection and Bankruptcy (ArSchKG).
Enforcement or collection in Switzerland differs greatly from the enforcement laws that apply in most other countries. For example, the most fundamental precondition – the enforceable title – is not required for the enforcement of a claim, since a ruling regarding the title itself is made only after the fact, during the so-called judicial dismissal of objection.
The collection itself is enforced by government collection officials, i.e. the central authority in the Swiss debt enforcement legal system. It can be compared to the municipal action that follows the submission of a so-called collection request to the pertinent collection bureau. After that, an order for payment is issued, and the debtor is served in person.
The debtor is then given the opportunity to pay the debt, which puts a stop to further proceedings. If the debtor either fails to comply with the collection order or doesn’t contest the claim, his assets are seized. It is also possible that the court will decide to assess the claim. However, this only happens if the debtor contests the claim (by means of a so-called legislative proposal) and if the creditor subsequently demands judicial dismissal of objection.
This legislative proposal would then require the creditor to convince the court that the claim is justified, which in turn makes the process significantly more expensive, particularly in regard to the costs of legal proceedings.
In Italy, legal enforcement is achieved by dunning proceedings, due process of law and enforcement. With dunning proceedings and due process of law for the collection of more than € 1100.00, legal representation is mandatory. This also holds true for the actual enforcement.
It is also possible to apply for exemption from payment summons (ricorso per decreto ingiuntivo) as long as the debt to be collected can be proven with documentation. The application is submitted to the appropriate judge. The debtor is served with the application along with the payment summons (decreto ingiuntivo). The debtor then has 40 days to appeal the payment summons. The appeal encompasses filing a petition, which opens legal proceedings with the judge who issued the payment summons. If the payment summons is not appealed, it is then legal and can be enforced.
Due process of law with the aim of ascertaining the claim and sentencing the debtor to payment is opened by serving the debtor with a lawsuit and filing the served lawsuit with the appropriate judge, along with all supporting documents. It is possible that a payment summons can be issued even before the court has issued a sentence.
Enforcement is opened with the service of a dunning brief (atto di precetto) along with the title of execution (titolo esecutivo). After being served, the debtor has 10 days to voluntarily fulfil the order. If the debtor has not taken advantage of the respite, the creditor can begin legal enforcement of the debtor’s assets within 90 days.
Alongside international legal enforcement, we, of course, also conduct legal enforcement for you in Germany: German titles, titles from Austria, Switzerland, Liechtenstein or Italy. We are well versed in the national individualities of enforcement titles in EU countries.
We also take care of the proceedings for a declaration of enforceability or a renewed entitlement process in the country of origin for you: We have an excellent command of all German legal enforcement methods. It doesn’t matter whether it is a title that we have obtained for you or titles that you have obtained with the assistance of other lawyers or on your own.
It should also be noted that enforcement titles obtained abroad or those that have been ‘converted’ into foreign titles are not to be compared to titles with the 30 years enforceability, which are common in Germany. In a number of countries, an enforceable title is valid for, e.g. a period of only six years.
For preliminary information about the collection or enforcement of your claim we will be happy to assist you. We thank you for understanding that we are unable to provide information on the telephone or in writing before we have been formally retained.
There are many reasons to submit a voluntary declaration with exemption from penalty (known in Switzerland and the Principality of Liechtenstein as a “disclosure”): the increasing number of so-called “tax CDs”, the increasingly tight network of international taxation agreements, the possibility of “accomplices” also threatened with punishment submitting their own voluntary declarations, and – not least – the gathering debate about the future abolition or restriction of voluntary declarations. The automatic exchange of information (AEOI) (of bank details) between most financial administrations is yet another reason. Taken together, all of these factors are prompting increasing numbers of taxable individuals to seek pertinent advice from a specialised lawyer. In addition to these generally valid reasons, there are individual arguments in favour of submitting a voluntary declaration in each individual case too.
The regulations in Germany were significantly tightened with effect from 1 January 2015. The existing five-year period was extended to ten years in the redrafted Section 371 of the German Tax Code. As a result, since 2015, individuals have had to disclose ten years to obtain immunity from prosecution.
Payment of evaded taxes within a certain period of time is yet another prerequisite. One aspect that was newly added is the fact that, since 2015, 6% interest p.a. must be paid on evaded taxes to obtain immunity from prosecution, so substantial amounts can be calculated on previous years.
Another basic prerequisite is that all previously undeclared income must be subsequently declared both correctly and in full. No further amendments can be made once the voluntary declaration has been submitted, so immunity from prosecution can no longer be achieved.
In-depth knowledge of German taxation and criminal law and, above all else, Liechtenstein trust legislation – a factor which is often neglected – is essential when it comes to lawyers or tax advisers providing competent advice and representation to the trustors or beneficiaries of Liechtenstein trusts who wish to submit a voluntary declaration in Germany in order to avoid penalties.
Being a personal reason for reversing a penalty, the voluntary declaration with exemption from penalty can result in tax evasion penalties being dropped. But to settle a Liechtenstein trust that was previously undeclared for tax purposes correctly (and therefore in a legally compliant way), a number of concealed tax law hurdles must be overcome, which requires in-depth knowledge of both German and Liechtenstein tax law and fiscal penalty law. Even if the trust’s assets were administered in a third country such as Switzerland, this does not change the circumstances of the case because the Liechtenstein trust is the legal entity between the trustor and/or the beneficiary and the trust’s assets, and as such must be taken into consideration accordingly for taxation purposes.
A number of pitfalls must therefore be taken into consideration if the case is to be resolved correctly for tax purposes, starting with the establishment of the trust, moving on to the ongoing disbursements to beneficiaries and any additional donations, and right through to any “final disbursements” to the ultimate beneficiary or beneficiaries. Anyone who cannot rely on the requisite legal knowledge and experience in dealing with Liechtenstein trusts provided by a specialised law firm easily overlooks factors which are relevant from a tax point of view, thus jeopardising the entire success of a voluntary declaration. This is because for a voluntary declaration with exemption from penalty to achieve the desired effect, all the facts relevant to the tax situation must be disclosed, and the resulting taxation must be calculated correctly and paid as soon as possible after the voluntary declaration has been submitted along with interest and (in certain cases) a possible surcharge of 5%.
We Viehbacher lawyers and tax advisers are also frequently consulted on the subject of voluntary declarations relating to previously undeclared income from assets in private accounts and private portfolios held in Switzerland and/or Austria. Here, too, experience has shown that preparing a legally compliant voluntary declaration, including repaying taxes and interest, can be a time-consuming process, depending on the period for which the investment has remained undeclared, the form of investment selected and the quality of the documentation made available to us. But in such cases, too, we take the components of a voluntary declaration in terms of civil law (e.g. inheritance law, family law) and public law (e.g. civil service law) into consideration, which enables us to provide comprehensive consulting for the benefit of our clients.
As Viehbacher lawyers and tax advisers, in recent years we have successfully advised and represented numerous individuals and families in the correct drafting and submission of voluntary declarations.
At our local offices in Germany (Munich), Liechtenstein (Triesen), Switzerland (Zurich), Austria (Vienna) and Italy (Brixen), we have the ideal conditions for painstakingly, punctually and discretely preparing voluntary declarations.
Our specialists prepare legally sound voluntary declarations for wealthy individuals and families under the direction of Johannes N. Viehbacher, who, thanks to his dual qualification as a German and Liechtenstein lawyer, has for just under ten years been thoroughly acquainted with both Liechtenstein trust law and German criminal and taxation law, as well as the relevant taxation agreements (TIEA and DBA) and supreme court verdicts. This service is of course provided not just for the trustors, boards of trustees and beneficiaries of Liechtenstein trusts, but also for the holders of previously undeclared private accounts held in Switzerland, Austria or Liechtenstein.
We do not presume to judge our clients and respect their personal privacy and whatever motives they wish to disclose to us. Being lawyers and tax advisers, we see it as our responsibility to help our clients, who place a great deal of trust in us, to achieve their goal quickly and reliably. No more and no less. And, of course, we don’t leave our clients without support once their voluntary declarations have been submitted. Instead, we are more than happy to represent them until the criminal tax proceedings – which are incidentally regularly instituted when voluntary declarations are made – are concluded and, upon request, during the subsequent taxation procedure too. We generally maintain good professional contact with the financial authorities and public prosecutors and thus avoid any unnecessary and unexpected inconvenience for our clients.
Please understand that without knowledge of your special case we will be unable to assess any potential tax evasion situation, the possible costs or tax arrears beforehand, and nor will we be able to answer any legal questions before we have been given a proper mandate, as this is fundamentally impossible and would therefore not be credible. Even if affected parties regularly communicate anonymously in public (e.g. on online forums), every case is individual and a reliable legal opinion or corresponding legal advice provided by a lawyer can only be given once the individual case has been carefully examined.
We are more than happy to arrange a personal meeting with you at one of our law offices. To do so, please contact us either by phone or by email. We’ll bring you together with a lawyer or tax adviser who’s right for you. So, there you have it – you’ve taken the first step to successfully making a voluntary declaration with exemption from penalty.
Both corporate and private assets are exposed to multiple risks - today more than ever.
The provision of long-lasting protective measures for family assets with a family foundation is a complex, creative challenge and makes combining various professional fields of expertise necessary, e.g. private risk management, law, as well as both national and international fiscal law.
Viehbacher Attorneys at Law Tax Accountants has developed cross-national asset protection concepts to benefit both companies and individuals in Germany, Austria, and Switzerland. Among them are German foundations, Austrian private foundations and foundations in Liechtenstein. The concepts recommended and carried out by Viehbacher Attorneys at Law Tax Accountants conform to the legal and fiscal requirements in the home countries of both the benefactor and beneficiary.
The foundation in Liechtenstein is an independent special purpose fund into which one or more benefactors put existing assets, such as banking investments, real estate or commercial shares. A board of trustees, called ‘Stiftungsrat’ in Liechtenstein, manages the business dealings of the foundation and is supervised by a board of directors. The benefactor is usually a member of the board. One of the characteristics of a Liechtensteinian foundation that sets it apart from German foundations is that it usually serves private interests. Family members or close relatives are often the beneficiaries of one-time aid or regular benefit payments. Foundations can also be set up for philanthropic reasons or simply out of human kindness, but they can also serve the community, i.e. have a charitable purpose.
Foundations with a charitable purpose are subject to the Liechtensteinian Foundation Supervisory Authority (STIFA). It is legally mandatory for foundations to subject themselves to an annual audit from an independent auditing agency. The use and administration of the foundation capital are examined in order to confirm that it is being used accordingly to the intended purpose of the foundation.
Foundations based upon private interests are not subject to mandatory audits, however they may subject themselves to a voluntary audit by STIFTA or an auditing agency.
With the individual set-up and organisation of a Liechtensteinian Foundation 2.0, Viehbacher Attorneys at Law Tax Accountants work from the benefactor’s home country in cooperation with international associates in Liechtenstein in order to ensure the best possible foundation strategy.
This type of cooperation makes it easier for us to carry out all measures necessary for formation in a smooth manner. Prerequisites are: a notarised declaration of foundation signed by the benefactors - the deed of foundation - and filing of the notification of foundation with the judiciary office. These documents contain the legally mandatory information about the characteristics of the foundation.
A Liechtensteinian Foundation 2.0 is suitable in particular for the following purposes:
Because we have offices in Germany, Austria, Switzerland, Italy and Liechtenstein, we are able to ensure that all of our cross-border foundation concepts conform to the legal and fiscal regulations in all of the countries involved, as well as that they are tailored to the individual demands within the client family.
We look forward to meeting with you in person at our offices. Please feel free to contact us by telephone or e-mail.
Due to rising economic internationalisation and the high mobility of the corporate actors involved, criminal investigations with foreign character or those that take place in multiple countries simultaneously are becoming more frequent.
The demands on a successful criminal defence are constantly increasing. Defenders who are active on a solely national basis can quickly reach their limits and find themselves in definite need of the know-how that an experienced foreign associate possesses - an associate who knows his job and has proven himself over many years of cooperation. Ideally, he understands not only the lawsuit process for one legal system but also that of the foreign country in question. The cooperation between investigators and their associates abroad is also progressively improving: National law enforcement authorities make regular use of the instruments of international legal assistance for criminal cases with a cross-border background. By invoking the assistance of foreign law enforcement authorities, they further their investigations and induce, e.g. the search of offices and residences or impose the blocking of bank accounts. In order to protect the interests of the accused, it is absolutely necessary to seek legal counsel qualified in every country involved. Should such an occasion arise, then suitable, tightly knit counter-measures must be taken.
We have been representing cross-border clients in matters of corporate criminal law and fiscal offence law for many years in Germany, Austria, Switzerland, Italy and Liechtenstein. We practice international criminal defence as a single law firm, which gives us an excellent starting point for the development of a successful legal strategy. This is a unique position generally not available to those who are well versed in only one national legal system.
The legal aid process in criminal cases constantly presents, for example, the opportunity to force the national authorities requesting legal aid to make written statements. Our skilled defenders study these documents fastidiously and are often able to infer valuable information about the reasoning and strategy of the investigating authorities. This knowledge, in turn, represents an important building block for the development and implementation of a successful defence strategy.
If the defendant wishes to avoid travelling to certain countries due to a (possible) warrant for arrest, we are able to offer him qualified legal counsel in the country of his choice (Germany, Austria, Italy, Switzerland and Liechtenstein). This makes it possible for us to counsel our clients directly. In order to seek out personal legal counsel, it is not necessary for a client to travel to another country, in which he – whether justified or not – fears arrest.
We are always available for a personal meeting at any of our offices. We welcome you to contact us by telephone or e-mail.
... the international corporate counsel and representation of our clients in Liechtenstein, Germany, Austria, Switzerland and Italy.
We offer special expertise in cross-border criminal cases, for example, defence in international criminal corporate and fiscal cases.
Due to our expertise in Liechtensteinian foundation law and Swiss banking law on the one hand, and German tax and criminal law on the other, we are also well versed in disclosure/ the reporting of false or incomplete tax declarations to the tax authorities.
Our experienced specialists in foundation law offer you comprehensive assistance in setting up your foundation. Our main focus is on the formation of foundations in the Principality of Liechtenstein.
The international recovery of debts in Germany, Austria, Italy, Switzerland and Liechtenstein is also part of our routine business.
We have put together a short summary of how we perceive our practice, the demands we place upon ourselves and how we work.
At our offices, we operate in the following areas of law:
Our offices situated in Germany, Austria, Switzerland, Italy and the Principality of Liechtenstein provide our clients with international legal advice and legal representation. Our team of lawyers, solicitors, barristers and trustees are specialised in international trade law, criminal law and tax law.
We have independent offices in each of the countries listed above, which makes our international law firm uniquely positioned to provide our expert services quickly, which in turn ensures our clients a signal advantage when it comes to protecting their rights. It is also the basis for financially sound costs for international legal advice, in justifiable proportion to the added value our clients benefit from. Amongst our longstanding clientele are companies dealing in production, trades and services, banks, financial institutions and insurance, as well as public authorities and affluent individuals.
We are often recommended or granted secondary power of attorney by lawyers, tax accountants and trustees. This is especially the case when our expertise in a certain country is required, or when it becomes either prudent or necessary to take advantage of our local contacts for direct representation.
Our international law firm is made up of lawyers, barristers, solicitors, tax accountants and trustees who work together and exchange know-how in order to offer expertise on every aspect of a problem. Exceptional cases are often misevaluated, or country-specific anomalies are overlooked because a single contact is expected to oversee an entire case above and beyond national borders. It is for this reason that we offer you international legal professionals in Germany, Austria, Switzerland, Italy and Liechtenstein. Our team of international lawyers is able to provide you with legal advice about regulations, directives and laws in each of these countries.
Our services are available for both individuals and businesses. We offer businesses expert advice and representation in the following legal fields: international company law, trade law, commercial and trademark law, labour law, tax law and criminal law. Our specialised lawyers, tax accountants and trustees are dedicated experts in their respective legal fields. We provide you with the legal counsel proficient in the country-specific laws of Germany, Austria, Switzerland, Italy and Liechtenstein.
Individuals in need of international tax and legal advice are also in the best of hands when they need to depend upon expert international lawyers and tax accountants in conjunction with up to date foreign conditions and situations in Germany, Austria, Italy, Switzerland or Liechtenstein. We also offer you specialists in the fields of inheritance law, tax law, real estate law, residency law, corporate law, civil law and criminal law. Our international legal experts in these various countries work together closely in order to achieve optimum results for our clients.
