Tax-related criminal law

Criminal law proceedings relating to tax offenses are often totally unexpected and disrupt the tax, business and personal affairs of the people concerned. In such cases, it is not uncommon for the existence of a business to be at risk. This is why a professional defense by a specialist lawyer – if necessary in cooperation with our tax advisers and auditors – is all the more important. 

A variety of demands are placed on advisers representing clients in prosecutions for tax offenses: these range from safeguarding the existence of a business, through negotiating with banks, tax authorities (in particular the Tax Investigation Office as well as the Office for Fine Payments and Criminal Tax Cases), the public prosecutor’s office and the courts, until the proceedings are successfully concluded.

Prevention

We are pleased to advise you on issues relating to the submission of a voluntary disclosure exempting you from prosecution as a preventive measure. We will also support you in proceedings initiated by the Office for Fine Payments and Criminal Tax Cases after you have submitted a voluntary disclosure, in particular if the authority doubts the validity of your voluntary disclosure.

Tax investigation proceedings

In tax investigation cases we will – if possible – immediately attend searches of your home or business premises and help you deal with the investigators. We are also pleased to advise you in advance on practical rules of conduct for any searches that you suspect may be conducted by authorities.

Preliminary tax investigation

In a preliminary investigation, we will advise you on issues concerning your defense strategy (refusal to make a statement, confession) and on your duties of cooperation, in particular in parallel tax assessment proceedings (submission of tax returns, objections, stays of execution, tax court proceedings). Wherever possible, our goal in a preliminary investigation is always to achieve the withdrawal of proceedings as well as to avoid charges being brought and the resulting trial.

Prosecutions for tax offenses

If we are unable to achieve a withdrawal of the proceedings relating to tax offenses by the Office for Fine Payments and Criminal Tax Cases or an agreement with the public prosecutor’s office and/or the court (e.g. as part of penal order) and a trial opens, we work with experienced specialist defense lawyers to achieve the best possible result.