Bilsdorfer/Kaufmann on voluntary disclosure

Our colleagues Prof. Dr. Peter Bilsdorfer and Michael Kaufmann have published an article in issue 8/22 of the journal "Deutsches Steuerrecht" (DStR) entitled "Die Folgen einer Selbstanzeige (§ 398a AO) bei einer Steuerhinterziehung im großen Ausmaß". They illustrate how poorly thought-out the legislator has addressed the issue. They also show how gaps in legal protection could ultimately be closed.