2. Formation of Partnerships
In practice, there were several models, some of which were operated only in Germany and some of which were cross-border in nature. A private company was founded at home or abroad. This became active as a commercial company and bought and sold gold. The acquisition costs for the gold were recognised as immediately deductible operating expenses. This resulted in high losses and negative progression income abroad.
In the opinion of many criminal defence lawyers specialising in German criminal tax law, there is no case of criminal intentional tax evasion in domestic cases. There is not even a case of so-called misuse of the tax system. This is because the taxpayer is in principle free to choose those legal forms under company law which have the most favourable tax consequences for him.