Fields of Competence

VAT law

We provide legal consulting on VAT as well as legal representation with tax authorities (in court activity and out of court activity). 

Reference cases:

  • Representation in case of special audits of value added tax (Umsatzsteuersonderprüfungen).

  • Legal advice and representation of individuals and companies from the Far East (ecommerce sellers) on self-disclosures concerning VAT evasion in cases up to two-digit million amounts.

  • Legal consulting, representation and defense of various clients (in particular from China) in cases of alleged VAT evasion. Allegations of VAT evasion of up to two-digit million amounts per case.

  • Legal advice and representation of a client in case of stated aiding and abetting VAT evasion with tax authorities and prosecutor. The case concerned the provision of logistics services to online retailers who allegedly evaded sales tax.

  • Training for selected Chinese customers of a logistics company from Shenzhen on VAT in cross-border ecommerce.

  • Ongoing legal consulting of a listed ecommerce seller from Shenzhen, China, about VAT.

Customs law

We provide legal consulting on customs law, as well as legal representation with customs authorities (in court activity and out of court activity). 

Reference cases:
  • Legal consulting and representation of the CEO of a globally active Chinese group in the ecommerce field on a customs case. Managers were accused of evasion of import duties worth several million EUR (in and out of court).
  • Legal consulting and representation of a Chinese client who lives in Germany with regard to possible (criminal) liability for the evasion of import-VAT and customs duties due to alleged under-invoicing. The opposite party was a Chinese company, which ran a warehouse for Chinese ecommerce sellers in Hamburg through a German subsidiary. Another German subsidiary acted as importer of the stored goods. The client was the CEO of the German subsidiary, which acted as the importer. The value of the goods stored in the warehouse was estimated to be about 20 million USD. It was stated by the customs authority that the customs values declared to the customs authority were set too low and that import-VAT and customs duties were evaded. This raised the question of the fiscal liability of the client. The client’s liability risk was estimated to be about 6 to 8 million EUR. We offered consulting and representation in customs law and tax law, criminal law and labour law. The German public broadcaster ARD reported on that case in “plusminus” on February 21, 2018.
  • Application for a temporary injunction at Landgericht Hamburg (District Court Hamburg) for preventing a fiscal liability of the applicant concerning the imported goods. The applicant was the CEO of a company that acted as an importer of goods from China to the EU, and the applicant wanted to stop the sale of these stored goods because of a possible personal liability concerning import-turnover tax and tariffs. The court questioned the liability of the client: http://www.landesrecht-hamburg.de/jportal/portal/page/bshaprod.psml?feed=bsha-r&st=ent&showdoccase=1¶mfromHL=true&doc.id=JURE170030941#focuspoin. The case was partly mentioned above.
  • Legal advice to a logistics company (import service provider) to avoid under-invoicing in the context of importation.
  • Legal report with a focus on taxes and customs for a listed online seller from China in preparation for establishing a logistics company in Germany.
  • Various objections to binding customs tariff information for a manufacturer and importer.

Commercial Criminal Law

We offer criminal defence services in preliminary proceedings and criminal proceedings in cases in particular with focus on taxes (especially VAT), customs, and product-specific criminal offenses, e.g., violation of the German Medicines Act (in court activity and out of court activity). Our cases have a strong international dimension. We represent both individuals and companies in preliminary and criminal proceedings

Reference cases:
  • Representation of the CEO of a Chinese group in a preliminary proceeding concerning tax evasion in the two-digit millions.
  • Legal advice on self-denunciations in cases of VAT evasion of several million EUR per case.
  • Representation of a German client living overseas concerning a stated violation of the Medicines act. The prosecutor stated that he sold products restricted under the Medicines act. The prosecutor issued an arrest warrant and froze about 1,3 million EUR on overseas bank accounts of the client. The prosecutor wanted to force this client to come back to Germany to enforce the arrest warrant by refusing to extend his passport.
  • Legal advice to and representation of a Chinese managing director of a GmbH on allegations of corruption in the education sector in terms of private law and criminal law. It was alleged by the third party that the client had paid bribes to professors at a German university in order to “buy” study places.
  • Filing of criminal complaints on behalf of clients, especially in the case of criminal offences against companies (mostly because of fraud).
  • Legal consulting and legal reports on the distinction between contracts for work/service contracts (Werkverträge/Dienstverträge) as well as illegal personnel leasing. Investigations on site.
  • Legal consulting of companies on § 266a StGB (Withholding of wages and salaries).

Compliance

We provide legal consulting with regard to legal risks, identification of legal risks in business processes, preparation of reports, development of practical solutions to ensure compliance. Our clients are ecommerce sellers, logistics companies and manufacturers.

Reference cases:
  • Legal consulting and legal reports on the Regulation (EU) 2019/1020 on market surveillance and compliance of products.
  • Legal advice to a logistics company (import service provider) to avoid under-invoicing in the context of importation.
  • Legal consulting and legal reports on the distinction between service contracts (Dienstverträge)/contracts for work (Werkverträge) as well as illegal personnel leasing. Investigations on site.

Contracts

We provide the design and framework of commercial contracts, distribution contracts, logistics contracts and fulfilment contracts as well as legal consulting and negotiations in this context.

Reference cases:
  • Design of international purchase agreements of goods from the seller’s and buyers’ perspectives under autonomous German law and CISG. Subject to the contracts were goods worth up to the two-digit millions. For example: Design of a frame agreement and purchase contract concerning the sale of 1,200 Range Rover cars per year. Consulting a company on the purchase of 192 Range Rover cars from a German company. A range of further purchase contracts.
  • Drafting purchase agreements of shares of German limited liability companies (GmbHs).
  • Legal consulting and representation of investors with a Chinese background on the purchase of two universities (universities of applied science) and one school. Design of the relevant contracts negotiations.
  • Legal advice to a Chinese manufacturer regarding the framework for a supply agreement with a well-known German company.
  • Legal consulting on a trust agreement for shares of a GmbH.
  • Design of a fulfilment contracts for logistic companies.

Litigation and out of court activity

Persecution of private law claims and defence against civil law claims.

Reference cases:
  • Legal advice and legal representation of a Chinese manufacturer in a dispute with a cooperation partner about royalties (out-of-court activity). Amount in dispute about 40 million EUR.
  • Application for a temporary injunction at Landgericht Hamburg (District Court Hamburg) for preventing a fiscal liability of the applicant concerning the imported goods. The applicant was the CEO of a company that acted as an importer of goods from China to the EU and the applicant wanted to stop the sale of these stored goods because of a possible personal liability concerning import-turnover tax and tariffs. The court questioned the liability of the client, http://www.landesrecht-hamburg.de/jportal/portal/page/bshaprod.psml?feed=bsha-r&st=ent&showdoccase=1¶mfromHL=true&doc.id=JURE170030941#focuspoin. The case was partly mentioned above.
  • Representation of two Chinese defendants in a legal dispute about 3.18 million EUR at the District court Frankfurt am Main. The plaintiffs stated a guarantee under the laws of the PRC and a tortious claim. We argued with Chinese law. The court denied international jurisdiction in favour of our clients and saw jurisdiction of the Chinese People’s Court in Haining, China:

“The Frankfurt am Main Regional Court does not have jurisdiction to decide the dispute from any legal point of view – neither pursuant to Sections 12, 29 or 32 of the German Code of Civil Procedure (ZPO). The Plaintiff bases its claims for payment against the Defendants on a personal assumption of surety by the Defendants in the Agreement of August 16, 2012 and on claims for damages due to a fraudulent entry committed in connection with the Agreement of August 16, 2012. For all claims arising from the agreement dated 16.08.2012, the parties entered into a jurisdiction agreement within the meaning of Section 38 of the Code of Civil Procedure in favor of the local People’s Court at the plaintiff’s registered office. Irrespective of the question whether the defendants had their place of residence in Frankfurt am Main at the time of the initiation of the order for payment proceedings, the agreement of 16.08.2012 contains in clause 4) an exclusive agreement on the place of jurisdiction in favor of the local People’s Court of Party A.”

Investment, M&A, Corporate

We specialise in strategic legal consulting on investments in Germany by foreign investors, especially from China.

Those services include, but are not limited to, contractual design, consulting and negotiations in the context of M&A transactions and trust agreements.

Reference cases:
  • Legal consulting for general questions regarding the law of limited liability companies (GmbH) within Germany.
  • Legal advice concerning the establishment of a logistics company in Germany by a listed ecommerce seller. Legal report with a focus on taxes and customs in preparation for establishing a logistics company in Germany.
  • Legal consulting on a capital increase in a Chinese owned GmbH and a surcharge of about one million EUR.
  • Legal consulting and representation of investors with a Chinese background on the purchase of two universities (universities of applied science) and one school.
  • Legal consulting of investors with a Chinese background on the purchase of a machine factory.
  • Legal consulting on a trust agreement for shares of a GmbH.
  • Legal advice and representation of a listed company from China on the acquisition of a German GmbH in the solar industry.
  • Representing a group of Chinese investors in the bidding process for Airport Frankfurt-Hahn GmbH.
  • Ongoing legal consulting in corporate law to the management of GmbHs.
  • Legal advice regarding the establishment of a German school in a large city in China. Discussions at the political level on site in China.

Product safety law, product regulations

Reference cases:
  • Representation of (online) sellers, importers and fulfilment service providers with German market surveillance authorities and customs authorities on product related issues.
  • Legal consulting and legal reports on the Regulation (EU) 2019/1020 on market surveillance and compliance of products and the German Act on market surveillance and compliance of products.
  • Representation of ecommerce sellers with operators of electronic marketplaces on issues of product safety law.

Immigration Law

Legal Advice and representation in cases of business immigration of Chinese clients to Germany.

Reference cases:

  • Drafting of business plans for the settlement of companies and managers. Legal advice on business plans.

  • Legal advice and representation of clients whose applications for extension of residence permits were rejected by the respective immigration authorities because their business did not develop as expected.

  • Legal advice and representation of students in the process of applying for the extension of residence permits. Representation of graduates in applying for residence permits.

  • Legal advice and representation of persons from third countries wishing to take up employment in Germany.

  • Legal advice and representation of companies wishing to employ foreigners (especially from third countries).

Consumer protection law

Reference cases:
  • Advice on information requirements of ecommerce sellers.
  • Advice on age verification systems.

Data protection law

Reference cases:

  • Article 27 GDPR representative for various e-commerce merchants from China.

  • Legal advice on the transfer of data to third countries such as China or the USA.

  • Legal advice on the collection of biometric data through facial recognition for access and presence control.

  • Drafting of data protection statements. 

  • Review of data protection contracts, question of demarcation between commissioned processing and responsible party.  

Unfair competition law

Defending against legal warnings (Abmahnungen).

Trademark law/IP law

Registering various trademarks at EUIPO and DPMA (Germany).

Defending ecommerce sellers against the accusation of trademark infringement or IP infringement against platform operators.

Labor Law

CONTACT
Brettschneider 
Rechtsanwaltsgesellschaft mbH
Alter Wall 32, 20457 Hamburg
Deutschland/Germany

Imprint
Privacy Policy
Change privacy settings
Privacy settings history
Revoke consents