Beatrice Sauter

Beatrice Sauter is a lawyer (Rechtsanwältin), tax advisor (Steuerberaterin), and specialist attorney in tax law (Fachanwältin für Steuerrecht). She studied law at the University of Tübingen and completed her legal traineeship (Referendariat) at the Regional Court of Darmstadt. Following the tax advisor examination in Baden-Württemberg (2017/2018), she deepened her expertise through the specialist attorney course in tax law at Hagen Law School.

Ms. Sauter brings more than ten years of professional experience at leading law firms. Her particular strength lies in combining expertise in tax criminal and procedural law with deep tax knowledge, with a focus on gift tax and value-added tax – a combination that gives her a distinctive perspective on complex matters in the advisory of high-net-worth individuals and family offices.

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Beatrice Sauter advises with precision, foresight, and a solution-oriented mindset. In tax criminal law, she knows that early action is decisive. She does not wait until proceedings have been initiated –  she accompanies her clients in prevention, through well-considered compliance structures, timely voluntary disclosures, and a clear understanding of risk.  Her analytical, deadline-driven working style and her experience managing complex international projects allow her to maintain clarity in critical situations and develop structured solutions. She sees herself as an advisor who does not merely react, but anticipates.

• Tax criminal law and administrative tax offences (incl. corporate proceedings)
• Voluntary disclosures in tax, customs and foreign trade law
• Inheritance and Gift Tax Law
• National and international VAT law
• Tax Compliance Management Systems (TCMS)

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• Bar Association Stuttgart / Munich: 2013 / 2019
• Chamber of Tax Advisors Stuttgart / Munich: 2018 / 2019  
• Specialist attorney in tax law: 2025

• Non-payment of VAT when due – Threat of aggravated criminal sanctions, DStR 2022, p. 1129
• Search and Seizure in Tax Criminal Proceedings (Part 1), USt direkt digital 22/2021, p. 18, co-authored with Dr. Thomas Streit
• Search and Seizure in Tax Criminal Proceedings (Part 2), USt direkt digital 23/2021, p. 14, co-authored with Dr. Thomas Streit
• Commentary on Section 26a of the German VAT Act (Administrative Offences) in: Offerhaus/Söhn/Lange, VAT Act Commentary, C.F. Müller Verlag, Heidelberg, Issue 339 (December 2021), co-authored with Prof. Dr. Oliver Zugmaier
• Commentary on Section 26c of the German VAT Act (Criminal Offences) in: Offerhaus/Söhn/Lange, VAT Act Commentary, C.F. Müller Verlag, Heidelberg, Issue 339 (December 2021), co-authored with Prof. Dr. Oliver Zugmaier
• Lecturer at in-person and online seminars of KMLZ Akademie GmbH on current topics in VAT law and tax criminal law

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• JuWiSt e.V. – Women Lawyers in Business and Tax Criminal Law

• Senior Manager, GRÄFE Tax & Legal GmbH, Munich: August 2025 to present
• Counsel, KMLZ Rechtsanwaltsgesellschaft mbH, Munich: April 2019 to 2025
• Manager, Ebner Stolz Mönning Bachem, Stuttgart: June 2016 to April 2019
• Associate, Bansbach Schübel Brösztl & Partner GmbH, Stuttgart: June 2013 to March 2016

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• First State Law Examination, University of Tübingen:  October 2004 to January 2011
• Second State Law Examination, Regional Court Darmstadt: January 2011 to March 2013
• Tax Advisor Examination, Baden-Württemberg: 2017/2018
• Specialist Attorney Course in Tax Law, Hagen Law School: January 2025 to May 2025