Criminal Tax Law
Criminal tax law is among the most complex areas of law. Entrepreneurs, self-employed professionals, or private individuals can quickly find themselves suspected of violating tax obligations. The situations vary widely, ranging from allegedly incorrect expense receipts to organized VAT evasion.
Specialised Defence in Criminal Tax Law
I provide comprehensive and determined defence in criminal tax law at every stage of the proceedings. My focus is on ensuring that criminal law principles prevail over a purely tax-law approach.
Tax Evasion: § 370 AO (German Fiscal Code)
Section 370 AO sets out the basic offence of tax evasion. At its core, it requires either making false statements to the competent authorities or failing to provide required information. In addition, such conduct must result in a reduction of taxes owed.
Tax Evasion and Value Added Tax (VAT)
Offences related to value added tax (VAT) remain widespread. In particular, cross-border cases make such proceedings especially complex.
Who Can Be Held Liable for Tax Evasion
In a corporate context, allegations of tax evasion are primarily directed against the managing director or directors.
Criminal Tax Law for Tax Advisors
Tax advisors frequently encounter issues involving criminal tax law, sometimes even facing allegations of aiding and abetting.
Schedule Your Personal Consultation in Criminal Tax Law
If confronted with tax-related allegations, do not hesitate to contact me.
Defence in Criminal Tax Law
Comprehensive Expertise in Criminal Tax Law
Individual Defence Strategy
FAQ – Answers to Your Questions about Criminal Tax Law
Criminal tax law is a particularly complex area. It often differs in essential ways from a purely tax-law approach. Below, you will find answers to some of the key questions I am frequently asked in my practice.
What is Tax Evasion?
The offence of tax evasion under Section 370 of the German Fiscal Code (AO) generally requires false statements to the competent authorities. An omission to provide required information is treated in the same way. In addition, there must be a reduction in taxes due, meaning that taxes are assessed at an amount lower than required. The offence generally requires intent, although the courts interpret conditional intent very broadly.
How Is Tax Evasion Punished?
Tax evasion is punishable by a fine or imprisonment of up to five years. The specific penalty depends on the circumstances of the individual case, which in criminal tax law are largely determined by the amount of tax evaded. However, all other circumstances must also be taken into account, such as personal circumstances, any restitution of damages, and the precise degree of breach of duty.
Does a Voluntary Disclosure Grant Immunity from Prosecution?
In criminal tax law, Section 371 of the German Fiscal Code (AO) provides for the instrument of voluntary disclosure. In principle, anyone who corrects inaccurate information or submits previously omitted information can obtain immunity from punishment. However, voluntary disclosure is tied to complex requirements. For example, incorrect information must be corrected comprehensively and in full. In addition, the offences must not yet have been discovered. Furthermore, the outstanding tax liabilities must be settled. The requirements of Section 371 AO are highly complex in detail.
What Should I Do if I Am Confronted with Allegations of Tax Offences?
It is advisable to first make use of the right to remain silent. Seek specific legal advice in criminal law. Only after comprehensive access to the case files can the allegations be properly assessed in their concrete substance.
What Distinguishes Criminal Tax Law from General Criminal Law?
Criminal tax law is genuine criminal law. However, it frequently relies on tax-related circumstances, legal issues, and assessments. This requires a specialised approach.
When Does Tax Evasion Become Time-Barred?
The limitation period for simple tax evasion is determined according to general principles. However, the specific determination of the limitation period depends on a variety of factors, such as the completion of the offence and any interruption measures taken by the prosecuting authorities. It must therefore always be assessed on a case-by-case basis. In cases of particularly serious tax evasion, longer limitation periods apply.
Are Assets Held Abroad Problematic Under Criminal Tax Law?
Assets held abroad are, of course, not problematic in themselves. What is required is their correct declaration for tax purposes. This applies in particular to any (capital) income. Such income can, if necessary, be subsequently declared within the framework of a voluntary disclosure.
What Financial Consequences Can Arise from Criminal Tax Law Investigations?
In cases of tax offences, personal liability is often a significant risk, for example under Section 69 of the German Fiscal Code (AO). This applies particularly to managing directors and members of a company’s executive board. The liability risk can be considerable, as assets personally obtained through the offence – in principle all inflows on a gross basis – are subject to confiscation under criminal law.
Do You Have Questions About Criminal Tax Law?
If you are facing allegations of tax offences, please do not hesitate to contact me.
