{"id":5864,"date":"2024-01-03T22:54:06","date_gmt":"2024-01-03T21:54:06","guid":{"rendered":"https:\/\/rechtsanwalt-book.de\/criminal-tax-law-defence-criminal-tax-law\/"},"modified":"2025-10-02T18:19:35","modified_gmt":"2025-10-02T16:19:35","slug":"criminal-tax-law-defence-criminal-tax-law","status":"publish","type":"page","link":"https:\/\/rechtsanwalt-book.de\/en\/criminal-tax-law-defence-criminal-tax-law\/","title":{"rendered":"Criminal Tax Law Defence \/ Criminal Tax Law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"5864\" class=\"elementor elementor-5864 elementor-2570\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2286a5b e-con-full jpb-header-height e-flex e-con e-parent\" data-id=\"2286a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-debbcd3 jpb-single-blog-hero single-hero-right-hero-img e-flex e-con-boxed e-con e-parent\" data-id=\"debbcd3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-15bce54 e-con-full single-post-content-wrap e-flex e-con e-child\" data-id=\"15bce54\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a62f92d e-con-full e-flex e-con e-child\" data-id=\"a62f92d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00a43ec elementor-widget elementor-widget-heading\" data-id=\"00a43ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Criminal Tax Law<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f3ae3a6 mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"f3ae3a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f342d45 e-con-full e-flex e-con e-child\" data-id=\"f342d45\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f71efb5 elementor-align-center btn-upper btn-350 elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"f71efb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book Appointment<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-16c2f82 elementor-align-center btn-upper btn-250 elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"16c2f82\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+4930346468090\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+49 30 346 46 80 90<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6773852 e-con-full content-right-full jpb-blog-thumbnail e-flex e-con e-child\" data-id=\"6773852\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1c476a3 single-feature-img elementor-widget elementor-widget-image\" data-id=\"1c476a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"749\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-steuerstrafrecht-berlin-dr-book-1024x749.jpg\" class=\"attachment-large size-large wp-image-5727\" alt=\"Anwalt Steuerstrafrecht Berlin \u2013 Dr. Book ber\u00e4t und verteidigt Mandanten in steuerstrafrechtlichen Verfahren.\" srcset=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-steuerstrafrecht-berlin-dr-book-1024x749.jpg 1024w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-steuerstrafrecht-berlin-dr-book-300x219.jpg 300w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-steuerstrafrecht-berlin-dr-book-768x562.jpg 768w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-steuerstrafrecht-berlin-dr-book.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"Anwalt Steuerstrafrecht Berlin \u2013 Dr. Book | Verteidigung &amp; Beratung\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2b2757a e-con-full e-flex e-con e-parent\" data-id=\"2b2757a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-efa8cf2 e-flex e-con-boxed e-con e-child\" data-id=\"efa8cf2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9757daa e-con-full box-shadow-effect e-flex e-con e-child\" data-id=\"9757daa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-83e0c7f e-con-full e-flex e-con e-child\" data-id=\"83e0c7f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-980f8b1 elementor-widget elementor-widget-heading\" data-id=\"980f8b1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Specialised Defence in Criminal Tax Law <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e0c88df e-con-full e-flex e-con e-child\" data-id=\"e0c88df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-124796d mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"124796d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6bdcce5 e-grid e-con-boxed e-con e-child\" data-id=\"6bdcce5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-759bf49 elementor-position-inline-end jpb-service-icon-card elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"759bf49\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTax Evasion: \u00a7 370 AO (German Fiscal Code)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSection 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.  \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4a564e4 elementor-position-inline-end jpb-service-icon-card elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"4a564e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tTax Evasion and Value Added Tax (VAT)\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tOffences related to value added tax (VAT) remain widespread. In particular, cross-border cases make such proceedings especially complex. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c9f2900 elementor-position-inline-end jpb-service-icon-card elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"c9f2900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tWho Can Be Held Liable for Tax Evasion\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tIn a corporate context, allegations of tax evasion are primarily directed against the managing director or directors. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d2a6bc elementor-position-inline-end jpb-service-icon-card elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"0d2a6bc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tCriminal Tax Law for Tax Advisors\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tTax advisors frequently encounter issues involving criminal tax law, sometimes even facing allegations of aiding and abetting. \t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1cb3b4e e-flex e-con-boxed e-con e-parent\" data-id=\"1cb3b4e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6a69148 e-con-full e-flex e-con e-child\" data-id=\"6a69148\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0daa36f elementor-widget elementor-widget-heading\" data-id=\"0daa36f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Schedule Your Personal Consultation in Criminal Tax Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-974cdde mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"974cdde\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If confronted with tax-related allegations, do not hesitate to contact me.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-03a62ae e-con-full e-flex e-con e-child\" data-id=\"03a62ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d0a4e2e elementor-align-center btn-upper btn-350 elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"d0a4e2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Schedule a Consultation<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e0fa4c6 elementor-align-center btn-upper btn-330 elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"e0fa4c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+4930346468090\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">+49 30 346 46 80 90<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1fa9e3b jpb-single-blog-hero single-hero-right-hero-img e-flex e-con-boxed e-con e-parent\" data-id=\"1fa9e3b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-76bf167 e-con-full single-post-content-wrap e-flex e-con e-child\" data-id=\"76bf167\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9cfbe9e e-con-full e-flex e-con e-child\" data-id=\"9cfbe9e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-93623cf elementor-widget elementor-widget-heading\" data-id=\"93623cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Defence in Criminal Tax Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e3bfb7d e-con-full e-flex e-con e-child\" data-id=\"e3bfb7d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-953a89c icon-height-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"953a89c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-16c396c e-con-full e-flex e-con e-child\" data-id=\"16c396c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cdb39b card-title elementor-widget elementor-widget-heading\" data-id=\"5cdb39b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Comprehensive Expertise in Criminal Tax Law<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-565bf84 e-con-full e-flex e-con e-child\" data-id=\"565bf84\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aae26c icon-height-auto elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"1aae26c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"49.222\" height=\"69.333\" viewBox=\"0 0 49.222 69.333\"><g transform=\"translate(1.5 1.5)\"><path d=\"M46.722,66.833l-23.111-10L.5,66.833V7.889A7.389,7.389,0,0,1,7.889.5H39.333a7.389,7.389,0,0,1,7.389,7.389Z\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#33b787\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><path d=\"M13.5,26.833l6.889,6.833,13.333-13.5\" transform=\"translate(-0.5 -0.5)\" fill=\"none\" stroke=\"#222551\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-miterlimit=\"10\" stroke-width=\"3\"><\/path><\/g><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5bae5a2 e-con-full e-flex e-con e-child\" data-id=\"5bae5a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3f50c8f card-title elementor-widget elementor-widget-heading\" data-id=\"3f50c8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Individual Defence Strategy<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-381d898 e-con-full e-flex e-con e-child\" data-id=\"381d898\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e6ab92 btn-350 btn-upper elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"6e6ab92\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get in Touch<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c261e7 e-con-full content-right-full jpb-blog-thumbnail e-flex e-con e-child\" data-id=\"6c261e7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f8edee single-feature-img elementor-widget elementor-widget-image\" data-id=\"9f8edee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1500\" height=\"1000\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-wirtschaftsstrafrecht-berlin-dr-book.jpg\" class=\"attachment-full size-full wp-image-5725\" alt=\"Dr. Book \u2013 Anwalt f\u00fcr Wirtschaftsstrafrecht in Berlin.\" srcset=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-wirtschaftsstrafrecht-berlin-dr-book.jpg 1500w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-wirtschaftsstrafrecht-berlin-dr-book-300x200.jpg 300w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-wirtschaftsstrafrecht-berlin-dr-book-1024x683.jpg 1024w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/03\/anwalt-wirtschaftsstrafrecht-berlin-dr-book-768x512.jpg 768w\" sizes=\"(max-width: 1500px) 100vw, 1500px\" title=\"Anwalt Wirtschaftsstrafrecht \u2013 Dr. Book | Strafverteidigung\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-56d402a e-flex e-con-boxed e-con e-parent\" data-id=\"56d402a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-99a2d1b elementor-widget elementor-widget-heading\" data-id=\"99a2d1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Specialist Articles on Criminal Tax Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45d86e3 elementor-grid-7 jpb-article-container elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"45d86e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:791,&quot;columns&quot;:7,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;columns_tablet&quot;:2,&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;_skin&quot;:&quot;post&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-loop-nothing-found-message\">\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-61abf5c elementor-align-center btn-600 btn-upper elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"61abf5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/rechtsanwalt-book.de\/category\/steuerstrafrecht\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">All Specialist Articles on Criminal Tax Law<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1482eb8 jpb-faq-block e-flex e-con-boxed e-con e-parent\" data-id=\"1482eb8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-e9d52da e-con-full jpb-faq-intro path-transition e-flex e-con e-child\" data-id=\"e9d52da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-22221db e-con-full e-flex e-con e-child\" data-id=\"22221db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1855cfa elementor-widget-mobile__width-initial fw-sm-regular elementor-widget elementor-widget-heading\" data-id=\"1855cfa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">FAQ \u2013 Answers to Your Questions about Criminal Tax Law<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b30c08 mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"7b30c08\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e945d11 e-con-full e-flex e-con e-child\" data-id=\"e945d11\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13f2670 elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"13f2670\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-wrapper\">\n\t\t\t<div class=\"elementor-icon\">\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"199\" height=\"210\" viewBox=\"0 0 199 210\" fill=\"none\"><path d=\"M62.5549 86.0552V154.53C62.553 156.85 63.0083 159.148 63.8949 161.291C64.7814 163.435 66.0819 165.383 67.7218 167.024C69.3618 168.665 71.3091 169.967 73.4524 170.854C75.5957 171.742 77.893 172.199 80.2129 172.198H143.594L180.102 206.442V172.162C184.588 171.884 188.8 169.905 191.878 166.629C194.956 163.353 196.668 159.026 196.667 154.531V86.0552C196.666 81.3692 194.804 76.8754 191.49 73.5622C188.176 70.2489 183.682 68.3875 178.996 68.3872H80.2129C77.8933 68.3876 75.5965 68.8449 73.4537 69.7331C71.3108 70.6213 69.3639 71.9229 67.7242 73.5635C66.0844 75.2042 64.784 77.1518 63.897 79.2952C63.0101 81.4385 62.554 83.7356 62.5549 86.0552Z\" fill=\"white\" stroke=\"#33B787\" stroke-width=\"3\" stroke-miterlimit=\"10\"><\/path><path d=\"M160.255 111.65C161.948 111.649 163.604 112.15 165.012 113.09C166.42 114.03 167.518 115.367 168.167 116.931C168.816 118.495 168.986 120.216 168.656 121.877C168.326 123.538 167.512 125.063 166.315 126.261C165.118 127.459 163.592 128.274 161.932 128.605C160.271 128.936 158.55 128.767 156.985 128.119C155.421 127.471 154.084 126.374 153.143 124.966C152.202 123.558 151.7 121.903 151.7 120.21C151.7 119.086 151.921 117.973 152.35 116.935C152.78 115.896 153.41 114.953 154.205 114.158C154.999 113.363 155.942 112.732 156.98 112.302C158.018 111.872 159.131 111.65 160.255 111.65ZM120.655 120.21C120.656 121.902 121.159 123.555 122.099 124.961C123.04 126.368 124.376 127.463 125.94 128.11C127.503 128.757 129.223 128.926 130.882 128.595C132.541 128.264 134.065 127.449 135.261 126.252C136.457 125.056 137.271 123.531 137.601 121.872C137.931 120.213 137.761 118.493 137.113 116.93C136.466 115.367 135.369 114.031 133.962 113.091C132.556 112.152 130.902 111.65 129.21 111.65C128.086 111.65 126.973 111.872 125.935 112.302C124.897 112.732 123.954 113.363 123.16 114.158C122.365 114.953 121.735 115.896 121.305 116.935C120.876 117.973 120.655 119.086 120.655 120.21ZM89.61 120.21C89.611 121.902 90.1136 123.555 91.0542 124.961C91.9949 126.368 93.3313 127.463 94.8946 128.11C96.4579 128.757 98.1779 128.926 99.8371 128.595C101.496 128.264 103.02 127.449 104.216 126.252C105.412 125.056 106.226 123.531 106.556 121.872C106.886 120.213 106.716 118.493 106.068 116.93C105.421 115.367 104.324 114.031 102.917 113.091C101.511 112.152 99.8568 111.65 98.165 111.65C97.0411 111.65 95.9283 111.872 94.89 112.302C93.8517 112.732 92.9084 113.363 92.1139 114.158C91.3194 114.952 90.6892 115.896 90.2594 116.935C89.8296 117.973 89.6096 119.086 89.61 120.21Z\" fill=\"white\" stroke=\"#222551\" stroke-width=\"3\" stroke-miterlimit=\"10\"><\/path><path d=\"M135.612 19.168V87.643C135.614 89.9629 135.159 92.2605 134.272 94.4043C133.386 96.5481 132.085 98.4961 130.445 100.137C128.805 101.778 126.858 103.079 124.715 103.967C122.571 104.855 120.274 105.312 117.954 105.311H54.574L18.065 139.555V105.274C13.5785 104.996 9.36713 103.017 6.2892 99.7406C3.21126 96.4646 1.49849 92.1381 1.5 87.643V19.168C1.5008 14.4819 3.36291 9.98796 6.67678 6.67466C9.99065 3.36135 14.4849 1.5 19.171 1.5H117.955C120.275 1.50053 122.571 1.95796 124.714 2.84618C126.857 3.7344 128.803 5.03601 130.443 6.67668C132.083 8.31734 133.383 10.2649 134.27 12.4082C135.157 14.5515 135.613 16.8485 135.612 19.168Z\" fill=\"white\" stroke=\"#222551\" stroke-width=\"3\" stroke-miterlimit=\"10\"><\/path><path d=\"M46.468 53.3222C46.467 55.014 45.9645 56.6675 45.0238 58.0737C44.0832 59.48 42.7467 60.5757 41.1834 61.2224C39.6201 61.8692 37.9002 62.0379 36.241 61.7072C34.5818 61.3766 33.0579 60.5614 31.862 59.3647C30.666 58.1681 29.8517 56.6437 29.5221 54.9844C29.1924 53.325 29.3621 51.6051 30.0097 50.0422C30.6574 48.4793 31.7539 47.1435 33.1607 46.2036C34.5674 45.2638 36.2212 44.7622 37.913 44.7622C39.0368 44.7625 40.1496 44.9841 41.1877 45.4144C42.2259 45.8448 43.1691 46.4754 43.9635 47.2703C44.7579 48.0651 45.388 49.0087 45.8177 50.0471C46.2475 51.0855 46.4684 52.1984 46.468 53.3222ZM68.958 44.7622C67.2648 44.7612 65.6093 45.2624 64.201 46.2024C62.7927 47.1424 61.6947 48.4789 61.0461 50.043C60.3974 51.607 60.2272 53.3283 60.5569 54.9891C60.8866 56.6499 61.7015 58.1756 62.8984 59.3733C64.0954 60.5709 65.6206 61.3867 67.2812 61.7174C68.9418 62.0481 70.6632 61.8788 72.2276 61.2311C73.7921 60.5834 75.1293 59.4862 76.0701 58.0784C77.0109 56.6706 77.513 55.0154 77.513 53.3222C77.5134 52.1984 77.2925 51.0855 76.8627 50.0471C76.433 49.0087 75.8029 48.0651 75.0085 47.2703C74.2141 46.4754 73.2709 45.8448 72.2327 45.4144C71.1946 44.9841 70.0818 44.7625 68.958 44.7622ZM100.003 44.7622C98.3098 44.7612 96.6543 45.2624 95.246 46.2024C93.8377 47.1424 92.7397 48.4789 92.0911 50.043C91.4424 51.607 91.2722 53.3283 91.6019 54.9891C91.9316 56.6499 92.7465 58.1756 93.9434 59.3733C95.1404 60.5709 96.6656 61.3867 98.3262 61.7174C99.9868 62.0481 101.708 61.8788 103.273 61.2311C104.837 60.5834 106.174 59.4862 107.115 58.0784C108.056 56.6706 108.558 55.0154 108.558 53.3222C108.558 52.1984 108.337 51.0855 107.908 50.0471C107.478 49.0087 106.848 48.0651 106.054 47.2703C105.259 46.4754 104.316 45.8448 103.278 45.4144C102.24 44.9841 101.127 44.7625 100.003 44.7622Z\" fill=\"white\" stroke=\"#33B787\" stroke-width=\"3\" stroke-miterlimit=\"10\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-200d45b e-grid e-con-full service-detail-faqs-container e-con e-child\" data-id=\"200d45b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e6bfb55 jpb-faq elementor-widget elementor-widget-n-accordion\" data-id=\"e6bfb55\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2410\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2410\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What is Tax Evasion? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2410\" class=\"elementor-element elementor-element-ad4a492 e-con-full e-flex e-con e-child\" data-id=\"ad4a492\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2410\" class=\"elementor-element elementor-element-8fddab8 e-flex e-con-boxed e-con e-child\" data-id=\"8fddab8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e20b8f elementor-widget elementor-widget-text-editor\" data-id=\"5e20b8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.    <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2411\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2411\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> How Is Tax Evasion Punished? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2411\" class=\"elementor-element elementor-element-19c2339 e-con-full e-flex e-con e-child\" data-id=\"19c2339\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2411\" class=\"elementor-element elementor-element-6f8a8a5 e-flex e-con-boxed e-con e-child\" data-id=\"6f8a8a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e2ac6b elementor-widget elementor-widget-text-editor\" data-id=\"2e2ac6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2412\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2412\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does a Voluntary Disclosure Grant Immunity from Prosecution? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2412\" class=\"elementor-element elementor-element-02e29c8 e-con-full e-flex e-con e-child\" data-id=\"02e29c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2412\" class=\"elementor-element elementor-element-ef413f8 e-flex e-con-boxed e-con e-child\" data-id=\"ef413f8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-21c3cb9 elementor-widget elementor-widget-text-editor\" data-id=\"21c3cb9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.      <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2413\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2413\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What Should I Do if I Am Confronted with Allegations of Tax Offences? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2413\" class=\"elementor-element elementor-element-d25b523 e-flex e-con-boxed e-con e-child\" data-id=\"d25b523\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2413\" class=\"elementor-element elementor-element-407b436 e-flex e-con-boxed e-con e-child\" data-id=\"407b436\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6b3d45f elementor-widget elementor-widget-text-editor\" data-id=\"6b3d45f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74af706 jpb-faq elementor-widget elementor-widget-n-accordion\" data-id=\"74af706\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1220\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1220\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What Distinguishes Criminal Tax Law from General Criminal Law? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1220\" class=\"elementor-element elementor-element-3c58b2c e-con-full e-flex e-con e-child\" data-id=\"3c58b2c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1220\" class=\"elementor-element elementor-element-3ec1fee e-flex e-con-boxed e-con e-child\" data-id=\"3ec1fee\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e3f153c elementor-widget elementor-widget-text-editor\" data-id=\"e3f153c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Criminal tax law is genuine criminal law. However, it frequently relies on tax-related circumstances, legal issues, and assessments. This requires a specialised approach.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1221\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1221\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> When Does Tax Evasion Become Time-Barred? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1221\" class=\"elementor-element elementor-element-ab250ce e-con-full e-flex e-con e-child\" data-id=\"ab250ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1221\" class=\"elementor-element elementor-element-13c410b e-flex e-con-boxed e-con e-child\" data-id=\"13c410b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32f7ed1 elementor-widget elementor-widget-text-editor\" data-id=\"32f7ed1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1222\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1222\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Are Assets Held Abroad Problematic Under Criminal Tax Law? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1222\" class=\"elementor-element elementor-element-f2239ba e-con-full e-flex e-con e-child\" data-id=\"f2239ba\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1222\" class=\"elementor-element elementor-element-4cbdc71 e-flex e-con-boxed e-con e-child\" data-id=\"4cbdc71\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d359e4d elementor-widget elementor-widget-text-editor\" data-id=\"d359e4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1223\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1223\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What Financial Consequences Can Arise from Criminal Tax Law Investigations? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"27\" height=\"27\" viewBox=\"0 0 27 27\" fill=\"none\"><path d=\"M1 13H26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><path d=\"M13 1L13 26\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1223\" class=\"elementor-element elementor-element-0587a73 e-flex e-con-boxed e-con e-child\" data-id=\"0587a73\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1223\" class=\"elementor-element elementor-element-c6a6502 e-flex e-con-boxed e-con e-child\" data-id=\"c6a6502\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f96a027 elementor-widget elementor-widget-text-editor\" data-id=\"f96a027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>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\u2019s executive board. The liability risk can be considerable, as assets personally obtained through the offence \u2013 in principle all inflows on a gross basis \u2013 are subject to confiscation under criminal law.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1d83ce2 e-flex e-con-boxed e-con e-parent\" data-id=\"1d83ce2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-781a4de e-flex e-con-boxed e-con e-child\" data-id=\"781a4de\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2094d28 box-shadow-effect e-flex e-con-boxed e-con e-child\" data-id=\"2094d28\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bff401 elementor-widget elementor-widget-heading\" data-id=\"2bff401\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do You Have Questions About Criminal Tax Law?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d5df4d mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"8d5df4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If you are facing allegations of tax offences, please do not hesitate to contact me.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eafeb44 elementor-align-center btn-350 btn-upper elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"eafeb44\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#kontakt\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Get in Touch<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c3ece5f e-con-full e-flex e-con e-parent\" data-id=\"c3ece5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8c9fbe5 elementor-widget elementor-widget-shortcode\" data-id=\"8c9fbe5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\t\t<div data-elementor-type=\"container\" data-elementor-id=\"5932\" class=\"elementor elementor-5932 elementor-2556 elementor-2556\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e502d5 scroll-height-offset e-flex e-con-boxed e-con e-parent\" data-id=\"6e502d5\" data-element_type=\"container\" data-e-type=\"container\" id=\"kontakt\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67fb5ca0 e-flex e-con-boxed e-con e-parent\" data-id=\"67fb5ca0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6105ae90 e-con-full e-flex e-con e-child\" data-id=\"6105ae90\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-316599cc elementor-widget elementor-widget-heading\" data-id=\"316599cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Contact Me<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4aee4795 mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"4aee4795\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"TypographyPresentation TypographyPresentation--m RichText3-paragraph--withVSpacingNormal RichText3-paragraph\">Let us discuss your case. Especially in criminal law, the earlier we address your matter, the better for the further course of the proceedings. <\/div><div class=\"TypographyPresentation TypographyPresentation--m RichText3-paragraph--withVSpacingNormal RichText3-paragraph\">Please feel free to contact me at short notice.<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e3d3d26 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"2e3d3d26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"tel:+4930346468090\">\n\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" 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stroke-linejoin=\"round\" stroke-width=\"1\"><\/path><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Kurf\u00fcrstendamm 66, 10707 Berlin, Germany<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3d8bbb2f e-con-full e-flex e-con e-child\" data-id=\"3d8bbb2f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1aeb396c elementor-widget elementor-widget-shortcode\" data-id=\"1aeb396c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\">\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f5911-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"5911\">\n<div class=\"screen-reader-response\"><p role=\"status\" 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class=\"wpcf7-form-control h-captcha \"\n\t\t\tdata-sitekey=\"6a2aefe3-bafc-4bb3-b168-4c1c35ca97a3\"\n\t\t\tdata-theme=\"light\"\n\t\t\tdata-size=\"normal\"\n\t\t\tdata-auto=\"false\"\n\t\t\tdata-ajax=\"false\"\n\t\t\tdata-force=\"false\">\n\t\t<\/span>\n\t\t<input type=\"hidden\" id=\"_wpnonce\" name=\"_wpnonce\" value=\"0be9820e90\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/5864\" \/><\/span><input class=\"wpcf7-form-control wpcf7-submit has-spinner btn-submit elementor-button\" type=\"submit\" value=\"Send\" \/>\n  <\/div>\n<\/div>\n\n<\/div><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>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. Book Appointment +49 30 346 46 80 90 Specialised Defence in Criminal [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"site-sidebar-layout":"no-sidebar","site-content-layout":"page-builder","ast-site-content-layout":"full-width-container","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"disabled","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"class_list":["post-5864","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/5864","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/comments?post=5864"}],"version-history":[{"count":11,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/5864\/revisions"}],"predecessor-version":[{"id":6046,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/5864\/revisions\/6046"}],"wp:attachment":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/media?parent=5864"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}