Dipl.-Kfm. Dr. Andreas Grötsch

Attorney, specialist attorney for tax law, tax consultant,
specialist consultant for international tax law
visiting lecturer for criminal tax law, visiting lecturer for tax compliance

Dr. Grötsch studied business administration (with a focus on tax law and accounting law) and law at the LMU Munich and did his doctorate under Prof. Dr. Joecks which focused on criminal tax law. He successfully completed specialist courses in tax law, criminal law and insolvency law. He is also a tax consultant and specialist consultant for international tax law.

Dr. Grötsch has been a visiting lecturer for criminal tax law at the University of Osnabrück and a visiting lecturer for tax compliance at the Deggendorf Institute of Technology for several years. He has been a member of the exams committee for oral tax consultant exams for several years. Dr. Grötsch has been lecturing for several years, in particular, on criminal tax law subjects.

Dr. Grötsch focuses on the fields of → criminal tax law and → tax disputes. He is also active in fields of → criminal commercial law related to criminal tax law. He is also frequently employed as an executor of wills.

Dr. Grötsch is an extremely effective negotiator and completes proceedings as discreetly as possible.

Professional focus
Criminal tax law:
Consulting and defence of individual persons and companies in all areas of criminal tax law and administrative tax offences, in particular,

  • in all official preliminary proceedings involving tax collection agencies, fine and criminal case appointments and public prosecutors
  • with respect to procedural enforcement measures (search and seizure measures, pretrial detention, etc.)
  • before criminal courts (district and regional courts)
  • in professional law proceedings involving physicians, attorneys, tax consultants, etc.

Tax dispute proceedings:
Tax law-related conflict and prevention consulting, enforcement of formal and material claims as well as representing natural persons and companies

  • in all types of proceedings (preliminary legal protection, appeal and complaints proceedings, complaints regarding refusals to hear cases and appeals)
  • in all areas of conflict (external audits, tax assessments, collection and enforcement, liability, etc.)
  • before all authorities and courts (tax offices, financial courts, the Federal Financial Court). 

→ Criminal commercial law:
Consulting and defending individual persons and companies in the fields of

  • withholding and embezzlement of social security contributions
  • illegal employment.
CV
  • Born in 1970
  • Studied business administration (Ludwig-Maximilians University in Munich)
  • Studied law (Ludwig-Maximilians University in Munich)
  • Legal clerkship at the Higher Regional Court of Munich
  • Doctorate in criminal tax law (Dr. Joecks)
  • Attorney at the law firm, Wannemacher & Partner since 1998
  • Specialist attorney for tax law
  • Tax consultant
  • Visiting lecturer at the University of Osnabrück since 2005
  • Specialist consultant for international tax law
  • Certified executor of wills (AGT)
  • Visiting lecturer at the Technical University of Deggendorf since 2016
Publications

Fachbücher / Beiträge in Fachbüchern:

  • Persönliche Reichweite der Sperrwirkung im Rahmen des § 371 Abs. 2 AO unter besonderer Berücksichtigung von Personen- und Kapitalgesellschaften, Diss. Hamburg 2003.
  • Steuerstrafverfahren, in Steuerberater Handbuch Verfahrensrecht, 4. Aufl., Bonn 2000.
  • Steuerstrafrecht Handbuch, 6. Aufl. 2013, Wannemacher & Partner (Hrsg.), Stollfuß-Verlag Bonn/Berlin, ISBN 9787-3-08-371326-5, Mitautoren: Andrejtschitsch, Gotzens, Grötsch, Kürzinger, Lehmbruck, Seipl, L. Walischewski, D. Walischewski, Wiese u. a.

Beiträge in Fachzeitschriften:

  • Erlangung von Straffreiheit trotz Beteiligung an einer Steuerhinterziehung, Stbg 1998, 559-562.
  • Gefährdung des laufenden Steuermandats durch Amnestie-Beratung, PStR 2004, 76-77 (zusammen mit RA Jörg Wiese).
  • Urteilsanmerkung zu FG Rheinland-Pfalz vom 14.03.2005, PStR 2005, 99-100 (zusammen mit RA Jörg Wiese).
  • Strafrechtliche Verjährung der Hinterziehung von Ertragsteuern, wistra 2015, 249-257.
  • Urteilsanmerkung zu BGH, Beschluss vom 08.07.2014 (1 StR 29/14) – Zur Unternehmereigenschaft bei Strohmännern und vorgeschobenen Strohmanngeschäften, NStZ 2015, 288-289.
  • Das Vollständigkeitsgebot einer Selbstanzeige nach der Neuregelung zum 01.01.2015, NStZ 2015, 498-503 (zusammen mit RA Johann Seipl).
  • Zeitlicher Anwendungsbereich der Selbstanzeige, NZWiSt 2015, 409-416.
  • Die Möglichkeit des Wiederauflebens einer Selbstanzeige sowie die Wirksamkeit von Teil-Selbstanzeigen, wistra 2016, 1-9 (zusammen mit RA Johann Seipl).
  • Urteilsanmerkung zu BGH, Beschluss vom 10.02.2015 (1 StR 405/14) – Behandlung einer in einer Schenkungssteuererklärung enthaltenen Falschangabe über Vorschenkungen, NStZ 2016, 38 f.
  • Die verunglückte Regelung des § 398a AO, wistra 2016, 341-346.
  • Zurechnung von Verschulden eines Beraters im Steuerstrafrecht, wistra 2017, 92-97.
  • Urteilsanmerkung zu BGH, Urteil vom 26.10.2016 (1 StR 172/16) – Verjährung besonders schwerer Fall der Steuerhinterziehung, wistra 2017, 198 f.
  • Urteilsanmerkung zu BGH, Urteil vom 25.04.2017 (1 StR 606/16) – Strafzumessung bei Steuerhinterziehung, wistra 2017, 404 f.
  • Beweiswürdigung im Steuerstrafverfahren, Stbg 2017, 500-502 u. 506-513.

Dipl.-Kfm. Dr. Andreas Grötsch

Attorney, specialist attorney for tax law, tax consultant,
specialist consultant for international tax law
visiting lecturer for criminal tax law, visiting lecturer for tax compliance

Dr. Grötsch studied business administration (with a focus on tax law and accounting law) and law at the LMU Munich and did his doctorate under Prof. Dr. Joecks which focused on criminal tax law. He successfully completed specialist courses in tax law, criminal law and insolvency law. He is also a tax consultant and specialist consultant for international tax law.

Dr. Grötsch has been a visiting lecturer for criminal tax law at the University of Osnabrück and a visiting lecturer for tax compliance at the Deggendorf Institute of Technology for several years. He has been a member of the exams committee for oral tax consultant exams for several years. Dr. Grötsch has been lecturing for several years, in particular, on criminal tax law subjects.

Dr. Grötsch focuses on the fields of → Criminal Tax Law and → tax disputes. He is also active in fields of → criminal commercial law related to criminal tax law. He is also frequently employed as an executor of wills.

Dr. Grötsch is an extremely effective negotiator and completes proceedings as discreetly as possible.

Professional focus
Criminal tax law:
Consulting and defence of individual persons and companies in all areas of criminal tax law and administrative tax offences, in particular,

  • in all official preliminary proceedings involving tax collection agencies, fine and criminal case appointments and public prosecutors
  • with respect to procedural enforcement measures (search and seizure measures, pretrial detention, etc.)
  • before criminal courts (district and regional courts)
  • in professional law proceedings involving physicians, attorneys, tax consultants, etc.

Tax dispute proceedings:
Tax law-related conflict and prevention consulting, enforcement of formal and material claims as well as representing natural persons and companies

  • in all types of proceedings (preliminary legal protection, appeal and complaints proceedings, complaints regarding refusals to hear cases and appeals)
  • in all areas of conflict (external audits, tax assessments, collection and enforcement, liability, etc.)
  • before all authorities and courts (tax offices, financial courts, the Federal Financial Court). 

→ Criminal commercial law:
Consulting and defending individual persons and companies in the fields of

  • withholding and embezzlement of social security contributions
  • illegal employment.
CV
  • Born in 1970
  • Studied business administration (Ludwig-Maximilians University in Munich)
  • Studied law (Ludwig-Maximilians University in Munich)
  • Legal clerkship at the Higher Regional Court of Munich
  • Doctorate in criminal tax law (Dr. Joecks)
  • Attorney at the law firm, Wannemacher & Partner since 1998
  • Specialist attorney for tax law
  • Tax consultant
  • Visiting lecturer at the University of Osnabrück since 2005
  • Specialist consultant for international tax law
  • Certified executor of wills (AGT)
  • Visiting lecturer at the Technical University of Deggendorf since 2016
Publications

Fachbücher / Beiträge in Fachbüchern:

  • Persönliche Reichweite der Sperrwirkung im Rahmen des § 371 Abs. 2 AO unter besonderer Berücksichtigung von Personen- und Kapitalgesellschaften, Diss. Hamburg 2003.
  • Steuerstrafverfahren, in Steuerberater Handbuch Verfahrensrecht, 4. Aufl., Bonn 2000.
  • Steuerstrafrecht Handbuch, 6. Aufl. 2013, Wannemacher & Partner (Hrsg.), Stollfuß-Verlag Bonn/Berlin, ISBN 9787-3-08-371326-5, Mitautoren: Andrejtschitsch, Gotzens, Grötsch, Kürzinger, Lehmbruck, Seipl, L. Walischewski, D. Walischewski, Wiese u. a.

Beiträge in Fachzeitschriften:

  • Erlangung von Straffreiheit trotz Beteiligung an einer Steuerhinterziehung, Stbg 1998, 559-562.
  • Gefährdung des laufenden Steuermandats durch Amnestie-Beratung, PStR 2004, 76-77 (zusammen mit RA Jörg Wiese).
  • Urteilsanmerkung zu FG Rheinland-Pfalz vom 14.03.2005, PStR 2005, 99-100 (zusammen mit RA Jörg Wiese).
  • Strafrechtliche Verjährung der Hinterziehung von Ertragsteuern, wistra 2015, 249-257.
  • Urteilsanmerkung zu BGH, Beschluss vom 08.07.2014 (1 StR 29/14) – Zur Unternehmereigenschaft bei Strohmännern und vorgeschobenen Strohmanngeschäften, NStZ 2015, 288-289.
  • Das Vollständigkeitsgebot einer Selbstanzeige nach der Neuregelung zum 01.01.2015, NStZ 2015, 498-503 (zusammen mit RA Johann Seipl).
  • Zeitlicher Anwendungsbereich der Selbstanzeige, NZWiSt 2015, 409-416.
  • Die Möglichkeit des Wiederauflebens einer Selbstanzeige sowie die Wirksamkeit von Teil-Selbstanzeigen, wistra 2016, 1-9 (zusammen mit RA Johann Seipl).
  • Urteilsanmerkung zu BGH, Beschluss vom 10.02.2015 (1 StR 405/14) – Behandlung einer in einer Schenkungssteuererklärung enthaltenen Falschangabe über Vorschenkungen, NStZ 2016, 38 f.
  • Die verunglückte Regelung des § 398a AO, wistra 2016, 341-346.
  • Zurechnung von Verschulden eines Beraters im Steuerstrafrecht, wistra 2017, 92-97.
  • Urteilsanmerkung zu BGH, Urteil vom 26.10.2016 (1 StR 172/16) – Verjährung besonders schwerer Fall der Steuerhinterziehung, wistra 2017, 198 f.
  • Urteilsanmerkung zu BGH, Urteil vom 25.04.2017 (1 StR 606/16) – Strafzumessung bei Steuerhinterziehung, wistra 2017, 404 f.
  • Beweiswürdigung im Steuerstrafverfahren, Stbg 2017, 500-502 u. 506-513.

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Address

Wannemacher & Partner
Rechtsanwälte mbB

Baierbrunner Straße 25
81379 Munich

Tel. 089 / 748 22 3 – 0
Fax 089 / 748 22 3 – 999

Administrative office hours:

Monday to Thursday: 8AM – 7PM
Friday: 8AM – 5PM

Emergency number:

In urgent cases, such as searches or arrests:

+ 49 (0) 172 / 318 312 7

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