Dr Nicole Hellberg

Berlin

Senior Manager

+49 30 890482 573

Dr Nicole Hellberg - Lawyer

Nicole Hellberg is a lawyer and works at our Berlin office. As a Senior Manager, she has more than ten years of experience in advising clients of all company sizes on value-added tax.

Fields of expertise

  • National and international advice on VAT matters
  • VAT and process reviews
  • Assistance with VAT filing duties in Germany and other jurisdictions
  • Assistance during tax audits, special VAT audits, and appeal proceedings
  • Various client events on VAT
  • Teaching in the field of VAT
Qualifications
  • Lawyer
  • Master of Laws - Taxation

Services

Tax

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Latest Articles

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New Tax Audit Regulations (ApO): More focus on risk and significantly expanded duties of cooperation

Tax law | Tax audits | Administrative practice

The Federal Ministry of Finance has published the draft of the new Tax Audit Regulations. These are to replace the current tax audit regulations and place a stronger focus on risk-based audits, faster proceedings and more duties on companies to cooperate.

Dr Nicole Hellberg
Katharina Lehner
Hannes Zug
| 5 min read | 04 May 2026

Federal Court of Justice (BGH) amends case law – preliminary VAT returns and annual returns to count as separate offences

Federal Court of Justice (BGH) decision on VAT and criminal tax law

Businesses may face serious risks in criminal tax law after the Federal Court of Justice (BGH) ruled on 10 December 2025 (1 StR 387/25) to change its previous case law. Incorrect preliminary VAT returns and a related incorrect annual return no longer count as a single offence. Instead, the offences stand next to each other and are to be evaluated under criminal law separately. This results in a considerable tightening of the legal consequences to taxpayers and all those involved in the preparation and submission of preliminary VAT returns and annual returns.

Dr Nicole Hellberg
Katharina Lehner
Wiebke Werner
Hannes Zug
| 5 min read | 14 Apr 2026
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Dr Nicole Hellberg

Senior Manager

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