{"id":6217,"date":"2026-01-14T20:53:45","date_gmt":"2026-01-14T19:53:45","guid":{"rendered":"https:\/\/rechtsanwalt-book.de\/?page_id=6217"},"modified":"2026-01-23T08:35:41","modified_gmt":"2026-01-23T07:35:41","slug":"anwalt-schwarzarbeit","status":"publish","type":"page","link":"https:\/\/rechtsanwalt-book.de\/en\/anwalt-schwarzarbeit\/","title":{"rendered":"Anwalt Schwarzarbeit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6217\" class=\"elementor elementor-6217\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7089ac e-con-full jpb-header-height e-flex e-con e-parent\" data-id=\"a7089ac\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-67ea863e jpb-single-blog-hero single-hero-right-hero-img overflow e-flex e-con-boxed e-con e-parent\" data-id=\"67ea863e\" data-element_type=\"container\" data-e-type=\"container\" id=\"about-dr-book\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6442941 e-con-full single-post-content-wrap e-flex e-con e-child\" data-id=\"6442941\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-5cbcd80f e-con-full e-flex e-con e-child\" data-id=\"5cbcd80f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29a8f5d elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"29a8f5d\" 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\">Strafverteidigung beim <strong>Vorwurf der Schwarzarbeit<\/strong><\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7fc436 mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"2d7fc436\" 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>Bundesweite Verteidigung f\u00fcr Unternehmen und Arbeitgeber gegen Zoll (FKS), DRV und Steuerfahndung.<\/p><p><strong>Schnelle Akteneinsicht, klare Strategie, diskrete Kommunikation.<\/strong><\/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-d695fd4 mb-0 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"d695fd4\" 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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"fa0b17c7-412d-4376-bb37-94dca2d30d12\" data-name=\"Layer 1\" width=\"32\" height=\"32\" viewBox=\"0 0 32 32\"><circle cx=\"16\" cy=\"16\" r=\"16\" style=\"isolation:isolate\"><\/circle><path d=\"M10.877,16.4545,15.21,21,23.877,11\" transform=\"translate(-0.877)\" style=\"fill:none;stroke:#0d3276\"><\/path><\/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\">Akute Hilfe bei Durchsuchung, Beschlagnahme, Anh\u00f6rung<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"fa0b17c7-412d-4376-bb37-94dca2d30d12\" data-name=\"Layer 1\" width=\"32\" height=\"32\" viewBox=\"0 0 32 32\"><circle cx=\"16\" cy=\"16\" r=\"16\" style=\"isolation:isolate\"><\/circle><path d=\"M10.877,16.4545,15.21,21,23.877,11\" transform=\"translate(-0.877)\" style=\"fill:none;stroke:#0d3276\"><\/path><\/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\">\u00dcber 10 Jahre Erfahrung im Wirtschaftsstrafrecht<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\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<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" id=\"fa0b17c7-412d-4376-bb37-94dca2d30d12\" data-name=\"Layer 1\" width=\"32\" height=\"32\" viewBox=\"0 0 32 32\"><circle cx=\"16\" cy=\"16\" r=\"16\" style=\"isolation:isolate\"><\/circle><path d=\"M10.877,16.4545,15.21,21,23.877,11\" transform=\"translate(-0.877)\" style=\"fill:none;stroke:#0d3276\"><\/path><\/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\">Erstberatung innerhalb von 24h m\u00f6glich<\/span>\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 class=\"elementor-element elementor-element-4584fee8 elementor-align-center elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"4584fee8\" 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\/anfrage-vorwurf-schwarzarbeit\/\">\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\">Kostenfreie Erstanfrage<\/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-17e864e elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"17e864e\" 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<a href=\"tel:+4930346468090\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"   UNVERBINDLICHE KONTAKTAUFNAHME\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-volume\"><\/i>\t\t\t\t<\/a>\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<a href=\"tel:+4930346468090\" >\n\t\t\t\t\t\t\t   UNVERBINDLICHE KONTAKTAUFNAHME\t\t\t\t\t\t<\/a>\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\t<a href=\"tel:+4930346468090\">+49 30 346 46 80 90<\/a>\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>\n\t\t<div class=\"elementor-element elementor-element-35ed2d9 e-con-full content-right-full relative e-flex e-con e-child\" data-id=\"35ed2d9\" 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-532ff0c e-con-full overflow e-flex e-con e-child\" data-id=\"532ff0c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-50086cc elementor-widget elementor-widget-image\" data-id=\"50086cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:4,&quot;sizes&quot;:[]},&quot;motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;motion_fx_devices&quot;:[&quot;widescreen&quot;,&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\" 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=\"825\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/verteidigung-schwarzarbeit-berlin-1024x825.jpg\" class=\"attachment-large size-large wp-image-6340\" alt=\"verteidigung-schwarzarbeit-berlin\" srcset=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/verteidigung-schwarzarbeit-berlin-1024x825.jpg 1024w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/verteidigung-schwarzarbeit-berlin-300x242.jpg 300w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/verteidigung-schwarzarbeit-berlin-768x618.jpg 768w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/verteidigung-schwarzarbeit-berlin.jpg 1500w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" title=\"verteidigung-schwarzarbeit-berlin\" \/>\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<div class=\"elementor-element elementor-element-9bf61c7 e-con-full content-rt-seal-wrap__seal e-flex elementor-invisible e-con e-child\" data-id=\"9bf61c7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;animation&quot;:&quot;slideInRight&quot;,&quot;animation_tablet&quot;:&quot;slideInLeft&quot;,&quot;position&quot;:&quot;absolute&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5ed55f9 elementor-widget elementor-widget-image\" data-id=\"5ed55f9\" 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=\"689\" height=\"1024\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel-689x1024.png\" class=\"attachment-large size-large wp-image-5952\" alt=\"\" srcset=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel-689x1024.png 689w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel-202x300.png 202w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel-768x1142.png 768w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel-1033x1536.png 1033w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2025\/10\/berlins-beste-rechtsanwaelte-tagesspiegel.png 1201w\" sizes=\"(max-width: 689px) 100vw, 689px\" title=\"berlins-beste-rechtsanwaelte-tagesspiegel\" \/>\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 class=\"elementor-element elementor-element-af12d93 mb-0 elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"af12d93\" 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>Ausgezeichnet vom Tagesspiegel<\/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<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-29d6fce3 e-flex e-con-boxed e-con e-parent\" data-id=\"29d6fce3\" 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-e43ba8e e-con-full e-flex e-con e-child\" data-id=\"e43ba8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-644d918c elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"644d918c\" 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\">Bundesweite Strafverteidigung mit Erfahrung<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-383e8ce5 mb-0 elementor-widget elementor-widget-heading\" data-id=\"383e8ce5\" 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\">Ihr Rechtsanwalt bei Vorwurf der Schwarzarbeit und \u00a7 266a StGB \u2013\nbundesweite Verteidigung im Ermittlungsverfahren.<\/h3>\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-7f2b133d e-con-full e-flex e-con e-child\" data-id=\"7f2b133d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1535dca9 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-invisible elementor-widget elementor-widget-counter\" data-id=\"1535dca9\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Mandaten betreut<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"500\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\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 class=\"elementor-element elementor-element-6da02230 elementor-widget__width-initial elementor-widget-mobile__width-inherit text-center elementor-invisible elementor-widget elementor-widget-counter\" data-id=\"6da02230\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"counter.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-counter\">\n\t\t\t<div class=\"elementor-counter-title\">Jahre Erfahrung im Wirtschaftsstrafrecht<\/div>\t\t\t<div class=\"elementor-counter-number-wrapper\">\n\t\t\t\t<span class=\"elementor-counter-number-prefix\"><\/span>\n\t\t\t\t<span class=\"elementor-counter-number\" data-duration=\"2000\" data-to-value=\"10\" data-from-value=\"0\" data-delimiter=\",\">0<\/span>\n\t\t\t\t<span class=\"elementor-counter-number-suffix\">+<\/span>\n\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c9a3d6d e-con-full e-flex e-con e-parent\" data-id=\"6c9a3d6d\" 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-3f65bd35 e-con-full e-flex e-con e-child\" data-id=\"3f65bd35\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56cce20b elementor-widget elementor-widget-heading\" data-id=\"56cce20b\" 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\">M\u00f6gliche Folgen bei Schwarzarbeit-Delikten:<\/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-7b1fa076 undeclared-box e-flex e-con-boxed e-con e-child\" data-id=\"7b1fa076\" 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-2a7b845 elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2a7b845\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 485.7 438.33\"><defs><style>      .cls-1 {        fill: #33b787;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path d=\"M352.05,52.51v356.81c0,12.13-20.19,29.59-32.99,28.99H37.05c-17.07-1.63-34.96-18.05-36.84-35.18-.32-2.91-.79-12.8,2.84-12.8h59V45.52c0-2.05,2.25-16.46,2.93-19.06,3.24-12.31,17.71-23.01,30.29-23.7,90.96,5.48,192.06-8.06,281.85-.29,16.83,1.46,33.86,11.19,36.8,29.17.59,3.58,1.19,20.87-2.87,20.87,0,0-59,0-59,0ZM352.05,12.53H97.05c-7.3,0-23,11.73-23,18.99v358.81h213c5.05,7.48,3.58,16.74,8.58,25.4,11.45,19.83,41.95,13.19,45.95-8.87,3.03-127.27-3.78-255.65,3.46-382.33l7-11.99h.01ZM404.05,42.52c-1.59-38.99-50.43-38.95-52,0h52ZM280.05,400.33H13.05c-5.82,0,3.03,14.68,4.97,17.02,2.4,2.9,14.07,10.96,17.03,10.96h255c-4.35-9.24-9.14-17.43-10-27.98h0Z\"><\/path><path class=\"cls-1\" d=\"M190.05,72.5h29c3.77,0,3.77,9.99,0,9.99h-31v6h29c7.18,0,5.49,9.99,2,9.99h-29c3.27,14.8,16.59,20.6,30.91,17.89,5.23-.99,9.68-7.21,12.46-7.62,4.7-.69,8.08,4.65,3.73,9.82-10.75,12.78-33.49,12.25-45.79,1.59-6.48-5.62-9.12-16.96-12.27-19.72-5.3-4.64-28.45-2.51-1.08-14.95-27.37-12.44-4.22-10.32,1.08-14.95,7.11-6.22,5.67-20.69,23.49-26.5,9.08-2.96,38.16-.96,36.99,11.49-1,10.57-14.4-1.63-18.98-2.57-14.68-3.04-25.84,6.34-30.54,19.54h0Z\"><\/path><path d=\"M105.05,224.42c-9.03-2.53-3.35-13.14,5.96-12.03,62.48,2.85,128.03-3.65,190.13-.06,2.64.15,11.67.68,12.72,2.27,1.48,2.24-.54,9.82-2.81,9.82H105.05Z\"><\/path><path d=\"M314.06,192.43c-32.57,3.06-64.5-.2-97.08-.08-25.19.09-50.54,2.47-76.01,2.17-11.58-.13-25.31-4.12-37.79-2.05-3.4-.43-.91-12.46,5.78-10.12,62.27,5.74,137.49-7.3,198.19,0,7.36.88,7.34,2.73,6.91,10.08Z\"><\/path><path d=\"M314.05,162.45H103.05c-4.2,0-1.57-9.99-1-9.99h209c2.63,0,3.65,7.38,3,9.99Z\"><\/path><path d=\"M103.05,244.41h132c3.77,0,3.77,9.99,0,9.99H105.05c-2.03,0-8.04-7.76-2-9.99Z\"><\/path><path d=\"M101.05,358.35c-5.82-1.8-5.54-26.55,8.42-29.56,8.27-1.78,17.74,3.51,20.17-7.89,3.09-14.5-13.63-23.14-5.12-41.05,10.01-21.06,43.91-12.42,41.44,13.29-.98,10.23-9.98,16.09-7.5,27.76,2.43,11.39,11.9,6.1,20.17,7.89,15.51,3.34,12.84,29.56,8.42,29.56h-86,0ZM150.05,328.35c-9.34-14.36,7.34-31.03,5.7-40.48-2.43-13.96-22.81-12.49-23.68,1.66-.54,8.85,15.3,24.71,5.99,38.82h11.99,0ZM180.05,348.35c.23-5.35.93-8.89-5-10-9.04-1.69-50.09-1.3-60.1-.09-7.36.89-7.34,2.73-6.9,10.09h72Z\"><\/path><path d=\"M107.05,362.35h74c3.77,0,3.77,9.99,0,9.99h-72c-2.03,0-8.04-7.76-2-9.99Z\"><\/path><path class=\"cls-1\" d=\"M483.56,397.84c-2.28,2.24-7.28,2.29-10.42,2.56-25.42,2.18-72.73,2.15-98.17,0-12.6-1.07-14.97-4.53-10.38-16.53,7.54-19.7,32.97-62.01,45.12-80.84,6.13-9.5,11.28-19.52,23.27-8.58l50.53,89.43c2.29,3.85,3.46,10.61.04,13.97h.01ZM474.05,390.33l-51.98-89.95-48.02,89.95h100Z\"><\/path><path class=\"cls-1\" d=\"M418.05,329.36c.75-4.49,5.82-7.15,9.73-4.71,3.74,2.33,4.44,41.75-4.67,39.67-.46-.11-5.06-4.61-5.06-4.97,0-8.64-1.3-22.25,0-29.98h0Z\"><\/path><path class=\"cls-1\" d=\"M423.31,368.48c6.8-1.15,9.28,12.4,1.48,13.72-6.8,1.15-9.28-12.4-1.48-13.72Z\"><\/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\tHohe Geldbu\u00dfen\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\tBis zu 500.000 Euro Bu\u00dfgeld bei Verst\u00f6\u00dfen gegen das SchwarzArbG.\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-67e46d59 elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"67e46d59\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 449.81 408.54\"><defs><style>      .cls-1 {        fill: #33b787;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path class=\"cls-1\" d=\"M449.81,195.9c-3.94-.81-17.94,1.25-19.79-.18-.58-.45-2.74-5.55-.29-6.88,3.25-1.77,10.08-.43,10.08-.93V57.97h-43c-.21,0-3-2.79-3-3V10h-82v96.95c0,3.18-10,7.31-10,2V3c0-.21,2.79-3,3-3h94l51,50.97v144.92h0ZM431.81,47.98l-28.98-28c-2.79-.07-.24,24.51.98,28h28Z\"><\/path><path class=\"cls-1\" d=\"M336.81,95.95h78c6.45,0,12.21,10.49-3.88,12.11-11.22,1.13-29.91.06-42.04-.03-10.04-.07-48.58,4.01-32.08-12.08Z\"><\/path><path class=\"cls-1\" d=\"M333.81,131.93c-1.03-.69-2.88-9.99,1-9.99h84c5.31,0,1.18,9.99-2,9.99-10.86,0-79.56,2.31-83,0Z\"><\/path><path class=\"cls-1\" d=\"M334.81,81.96c-1.07-.31-3.58-3.25-2.99-4.97,3.09-4.74,5.88-4.65,10.87-5.15,12.87-1.29,60.73-2,72.07.17,3.35.64,5.05,2.45,7.04,4.97.75,1.7-2.38,4.97-2.99,4.97h-84Z\"><\/path><path d=\"M293.35,185.42c-4.92,4.93-6.84-1.23-9.67-2.35-9.07-3.59-17.57-2.45-15.8-15.97,1.59-12.21,15.66-14.91,22.88-5.12,4.81,6.53,1.16,8.39,1.57,14.48.14,2,5.16,4.82,1.03,8.96h-.01ZM277.83,171.9c1.94,2.09,9.13-3.76,2.96-5.97-4.22-1.51-3.64,5.23-2.96,5.97Z\"><\/path><path d=\"M338.39,151.32c3.09,2.46,27.41,5.1,35.34,7.68,75.44,24.54,91.41,125.65,29.04,174.78-69.36,54.64-169.15.04-163.03-86.98.58-8.25,4.9-18.12,4.03-25.72-1.82-15.81-30.32-35.68-13.05-55.25,3.94-4.46,28.96-18.15,29.05-20.9.13-4.42-9.61-.86-12.45-1.32-12.39-2.04-24.08-23.66-27.48-34.71-.65-2.11,1.34-3.69-3.06-2.97s-7.8,6.62-12.95,9.06c-4.64,2.19-24.24,7.42-28.55,6.65-3.28-.58-11.23-7.88-11.45,1.16-.1,4.01,4.11,8.13,3.56,13.66-.58,5.89-7.19,26.92-12.09,30.17-4.07,2.7-17.42,3.51-11.28,11.07,1.38,1.7,30.56,4.88,38.87,14.12,13.17,14.66-3.04,37.6-1.1,52.91.46,3.62,9.25,14.96,11.73,20.43,40.86,90.11-59.76,179.85-144.32,128.25-61.59-37.58-67.32-128.86-6.05-169.16,5.76-3.79,22.11-10.04,24.73-13.26,6.4-7.89,8.41-34.22,17.41-41.11,12.65-9.68,29.64,1.05,42.96,2.66,12.33,1.49.47-7.67-.94-11.12-4.69-11.46,1.12-37.78,12.66-44.29,8.1-4.57,16.19.34,20-6.12,3.1-5.25-5.38-16.07,9.13-24.75,6.45-3.86,24.44-7.34,31.79-6.42,12.08,1.51,12.18,14.5,16.18,15.92,10.45,3.72,19.96-14.34,37.75,4.18,12.63,13.14,12.75,16.71,11.93,34.01-.08,1.74-.92,6.05,2.06,5.95,3.58-.13,21.49-22.53,39.84-19.88,13.75,1.98,20.8,24.2,29.73,31.31h.01ZM203.81,93.93c-2.69-10.88-39.13,2.87-33.98,8.01l8.94-4c7.51,6.72.62,7.38-2.95,11.98l27.98-6c.47-4.17-6.96-.92-8-1.98-3.11-3.19.98-11.35,8.02-8.01h-.01ZM259.8,125.93l-13.99-20.98c-2.24-4.75-11.93-5.31-9.98-1.04.19.42,7.37.96,5.98,6.95-1.6,6.87-11.1-2.25-9.98,4.06,4.33,2.36,13.71,20,17.98,17-2.14-2.03-4.61-8.06-1.99-9.97,3.35-2.43,10.04,5.83,11.98,3.98ZM155.79,131.93c-.54-.75-10.72,11.68-10-6-9.02,5.34-8.13,20.42-9.96,29.98,4.97-6.98,10.9-10.5,12,2,3.07,2.73,9.56-22.23,7.96-25.98ZM301.29,130.24c-4.02.74-51.25,33.82-57.3,38.85-2.43,2.02-6.98,5.36-7.83,8.26-2.99,10.16,17.43,30.87,19.32,42.03,1.19,7.03-5.59,24.1-5.8,33.47-1.36,62.75,68.33,113.89,126.1,83.97-11.22-21.62-8.24-12.17-26.89-10.93-64.26,4.29-104.86-63.74-65.02-114.96,48.83-62.78,150.6-12.2,124.51,68.47-5.67,17.53-28.98,34.61-30.34,39.83-1.12,4.28,4.87,10.34,8.89,10.69,8.52.73,26.22-20.48,30.54-27.44,31.48-50.71,5.49-119.63-52.08-135.13-8.33-2.24-24.8-2.34-29.54-4.46-9.93-4.44-19.93-35.36-34.54-32.66h-.02ZM153.11,256.57c43.43,44.1,13.56,120.38-48.22,123.3-8.61.41-30.1-6.61-32.75,1.26-4.62,13.69,10.44,15.44,20.92,16.41,63.55,5.85,112.2-53.95,95.28-115.21-3.12-11.29-17.43-31.08-17.91-35.71-1.41-13.71,15.56-43.72.57-50.91-9.44-4.52-58.07-18.11-68.74-19.37-19.31-2.29-16.51,29.51-25.48,41.5-3.98,5.32-23.47,12.18-31.62,18.37C-1.82,271.92,0,341,44.86,377.75c2.12,1.73,12.48,9.42,13.99,10.02,4.59,1.81,2.69-7.03,3.46-10.47.41-1.81,3.03-3.57,3.25-4.9.52-3.24-13.21-11.34-16.53-14.8-66.24-69.06,38.27-167.86,104.08-101.03h0ZM329.3,194.38c-73.63,11.57-62.71,132.48,21.35,121.29,76.3-10.17,64.24-134.73-21.35-121.29ZM91.33,246.39c-50.9,6.85-70.42,74.14-30.46,107.37,59.21,49.25,134.43-26.88,87.77-85.72-13.84-17.46-35.44-24.59-57.31-21.65Z\"><\/path><path d=\"M131.29,225.33c-1.74,2.17-8.33,1.85-9.3.35s.48-6.11-.27-8.63c-2.17-7.23-6.94-8.76-1.65-17.93,7.19-12.48,30.11-3.28,22.71,12.74-1.64,3.56-6.61,4.74-8.91,7.15-1.93,2.02-1.55,5.03-2.58,6.31h0ZM133.8,203.9h-5.98v3.98h5.98v-3.98Z\"><\/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\tFreiheitsstrafen\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\tFreiheitsstrafe bis zu 10 Jahren bei schwerer Steuerhinterziehung nach \u00a7 370 Abs. 3 AO.\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-e54bf69 elementor-widget-tablet__width-initial elementor-widget-mobile__width-initial elementor-widget__width-initial elementor-view-default elementor-position-block-start elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"e54bf69\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 488.16 398.43\"><defs><style>      .cls-1 {        fill: #33b787;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path class=\"cls-1\" d=\"M209.65,130.51c178.85-18.22,201.63,251.75,27.38,267.24-176.94,15.73-200.94-249.55-27.38-267.24h0ZM294.05,175.93c-106.74-76.82-236.69,50.14-158.04,156.95l158.04-156.95ZM176.9,328.65l-20.8,22.15c102.42,80.5,236.92-52.7,154.75-154.83l-3.85,1.8-130.1,130.87h0Z\"><\/path><path d=\"M242.06,74.95c.81,2.6,4.55,2.83,6.9,3.1,27.33,3.21,60.99-2.52,89.02-.19-1.46-8.23,6.26-14.63,7.64-21.34,1.74-8.44-1.97-14.96,5.6-22.38,3.9-3.83,9.46-4.25,12.74-7.26,4.67-4.28,4.66-12.89,11.32-16.67,7.12-4.04,14.1-1.05,21.36-2.64,5.14-1.13,8.86-7.14,14.52-7.54,8.11-.57,13.26,6.19,18.36,7.48,7.11,1.8,15.29-1.12,22.42,3.58,5.32,3.51,6.66,12.54,10.7,16.28,1.97,1.82,5.81,2.26,8.42,4.57,12.76,11.28,6.32,14.02,9.46,26.54,1.22,4.89,7.65,8.85,7.64,16.47,0,7-6.43,12.42-7.67,18.43-2.13,10.32,2.62,15.9-7.41,24.58-2.96,2.56-7.2,3.15-9.94,6.06-3.44,3.65-5.28,12.57-10.31,15.68-5.58,3.45-21.83,1.06-22.87,5.54l.08,163.58c.89,7.55-10.14,22.99-17,22.99h-67c1.75-2.21,3.28-9.58,5.34-10.08,14.21-3.43,41.95,2.98,57.61.03,4.97-.94,8.03-5.64,10.16-9.84l.97-158.89c-10.32.64-18.38-8.1-26.46-9.77-7.49-1.55-10.81,2.62-19.7-4.26-5.48-4.24-6.23-10.32-9.85-14.15-4.66-4.92-13.27-5.58-16.55-13.45-1.55-3.71-2.05-23.47-3.52-23.47h-102c-.4,0,.26,6.56-.01,7.98,21.08-5.02,29.85,23.42,7.06,26.04-8.79,1.01-67.86,1.04-73-1.09-14.19-5.88-4-32.08,13.96-24.95-.27-1.42.39-7.99,0-7.99H21.05c-1.88,0-10.43,11.25-9.04,14.95l.94,209.04c2.13,4.2,5.19,8.9,10.16,9.84,20.11,3.79,50.34-2.99,71.63.37l5.32,9.67H19.06c-6.11,0-18.43-15.66-17-22.98,4.79-66.04-6.36-141.02-.1-205.99,1.13-11.76,8.76-23.48,21.06-24.93,49.24-5.83,110.94,5.92,160.15.15,2.01-.24,6.9-.91,6.9-3.1V28.96c0-13.32,52-12.65,52,0,0,9.31-1.89,39.88,0,45.98h0ZM447.56,20.5c-4.07-3.94-14.35-1.76-20.06-2.96-4.81-1.01-11.34-7.4-15.59-6.61-3.73.7-8.73,5.65-13.29,6.61-5.81,1.22-14.28-.87-19.22,2.29-2.6,1.66-3.64,8.74-6.48,12.02-3.56,4.12-13.66,7.3-15.84,12.15-2.3,5.13-.25,11.16-1.43,16.56-1.26,5.77-8.25,9.31-7.26,15.92.67,4.42,6.23,9.99,7.22,14.91,1.05,5.17-.85,12.71,1.45,16.54,1.46,2.44,10.69,6.18,14.09,9.9,3.2,3.5,5.54,11.53,8.88,13.11,4.18,1.98,10.83.6,16.15,1.85,5.84,1.38,14.65,8.83,18.03,8.19,3.93-.74,11.83-6.48,17.72-8.19,4.61-1.34,10.17.02,14.15-1.85,3.35-1.58,5.68-9.6,8.88-13.11,3.34-3.65,11.76-6.86,13.21-9.29,3.32-5.54.96-13.2,2.3-19.19,1.1-4.91,7.57-9.29,7.16-14.07-.33-3.91-6.15-10.01-7.13-14.77-1.12-5.47.75-11.59-1.46-16.53-2.12-4.73-10.98-7.33-14.31-10.69s-5.03-10.73-7.18-12.8h.01ZM232.06,99.94V32.98c0-4.53-32-4.53-32,0v66.96h32ZM180.06,111.93h72c-1.48-12.91-12.11-2-13-2h-49c-.65,0,1.01-7.01-10.01-3.99v5.99h.01Z\"><\/path><path d=\"M34.06,139.92l123.99.02c-1.4,2.46-9.23,6.63-11.59,7.37-28.93,9.12-71.79-2.2-102.4.6v137.93h2v-28.98c0-.76,4.89-12.24,5.93-14.06,7.92-13.99,22.38-20.28,38.07-20.9-1.62,14.78-8.95,10.35-18.67,16.3-2.88,1.76-9.65,8.09-11.08,10.91-2.56,5.07-6.81,32.76-2.37,35.86,4.15,2.9,26.75-.57,28.14.88.28.29.39,7.99,0,7.99h-52v-153.92h-.02Z\"><\/path><path d=\"M84.7,176.54c-6.28,5.73-6.6,18.99-1.77,25.48,5.4,7.25,14.23,4.72,9.12,17.86-48.53-15.93-13.16-82.17,27.98-48.98-9.06,13.28-10.82,1.23-21.01.85-4.16-.15-11.31,2.04-14.33,4.79h.01Z\"><\/path><path d=\"M322.06,163.9h67c3.77,0,3.77,9.99,0,9.99h-58c-.67,0-8.21-7.97-9-9.99Z\"><\/path><path d=\"M392.06,195.89c.1,3.73.91,8.35-3.28,9.71-2.84.92-36.78.99-38.41-.04-.8-.5-2.74-7.8-4.31-9.67h46Z\"><\/path><path d=\"M310.06,321.82c1.4,2.84-3.08,9.99-5,9.99h-121c.6-3.14,6.23-9.99,9-9.99h117Z\"><\/path><path d=\"M283.06,237.86c-1.02-.16-2.86-2.6-5-2.02,4.06-12.51,34.62-12.45,43.54-8.65,5.13,2.18,5.05,10.67,1.45,10.67-11.59,0-29.45,1.63-40,0h.01Z\"><\/path><path d=\"M234.06,281.84c-.92-.68,5.88-9.99,9-9.99h38c3.77,0,3.77,9.99,0,9.99h-47Z\"><\/path><path d=\"M162.06,293.83h-40c-.41,0-2.29-7.71-1.99-7.99,3.36-.6,19.21.79,20,0,3.3-3.29-1.19-32.34-6-39-6.84-9.47-15.79-6.09-9.99-20.98,10.71,1.64,25.99,21.48,25.99,30.98v28.98h2v-98.95c0-.67,7.97-8.21,10-9v115.96Z\"><\/path><path d=\"M259.06,163.9c1.03.17,18.23,7.32,18.98,8.02.27.24-.12,1.32.02,1.97h-86v-9.99c20.22,2.39,47.73-3.23,67,0Z\"><\/path><path d=\"M268.06,195.89c-1.47,2.54-5.71,7.9-8.04,8.96-3.33,1.51-60.57,2.09-64.68.75-4.19-1.36-3.38-5.98-3.28-9.71h76Z\"><\/path><path d=\"M197.06,237.86c-4.49-.75-7.16-5.82-4.71-9.72,3.33-5.33,36.19,2.15,43.71-.25-.81,2.02-8.33,9.97-9,9.97-8.65,0-22.26,1.3-30,0Z\"><\/path><path d=\"M401.54,26.45c73.06-12.37,82.13,89.48,21.05,98.99-69.95,10.89-78.7-89.22-21.05-98.99ZM403.55,36.45c-26.66,4.53-38.08,40.2-23.15,62.16,27.79,40.89,91.4,3.29,68.08-42.06-8.99-17.48-26.04-23.31-44.93-20.1h0Z\"><\/path><path d=\"M211.5,36.38c18.8-5.6,21.76,21.93,3.88,20.96-13.24-.72-15-17.65-3.88-20.96Z\"><\/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\tBerufsverbote\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\tF\u00fcnfj\u00e4hriges Gesch\u00e4ftsf\u00fchrungs- und Vorstandsverbot bei Freiheitsstrafen ab einem Jahr.\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-9525a90 e-flex e-con-boxed e-con e-parent\" data-id=\"9525a90\" 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-f2fd681 e-con-full e-flex e-con e-child\" data-id=\"f2fd681\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-73af162 elementor-widget elementor-widget-heading\" data-id=\"73af162\" 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\">Kompetente Strafverteidigung f\u00fcr Ihren Fall<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c512b28 elementor-widget__width-initial mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"c512b28\" 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>Wenn Sie bereits eine Vorladung erhalten haben, ist anwaltlicher Beistand unverzichtbar. Als Anwalt nehme ich f\u00fcr Sie unverz\u00fcglich Akteneinsicht. Ganz wichtig: Gehen Sie nicht zur Vernehmung, sondern nehmen Sie Kontakt zu mir auf:<\/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-f3eff28 elementor-align-center elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"f3eff28\" 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\/anfrage-vorwurf-schwarzarbeit\/\">\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\">Kostenfreie Erstanfrage<\/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\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33212128 e-flex e-con-boxed e-con e-parent\" data-id=\"33212128\" 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-2d5f6be elementor-widget elementor-widget-heading\" data-id=\"2d5f6be\" 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\">Klassische Fehler beim Vorwurf der Schwarzarbeit vermeiden<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-334efb46 elementor-widget__width-initial mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"334efb46\" 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>Unbedachte Reaktionen verschlechtern die Ausgangslage. Diese Punkte sch\u00fctzen Sie im Ermittlungsverfahren.<\/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-7c9fe8c6 e-con-full e-flex e-con e-child\" data-id=\"7c9fe8c6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-42d8983c e-con-full e-flex e-con e-child\" data-id=\"42d8983c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46e37561 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-icon-box\" data-id=\"46e37561\" 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\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\tNicht vorschnell reagieren\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\t<strong>Keine spontanen Erkl&auml;rungen gegen&uuml;ber Zoll, FKS oder anderen Beh&ouml;rden.<\/strong><br \/>Bei Anrufen, Schreiben oder Terminen mit Zoll\/FKS gilt: Gehen Sie nicht zur Vernehmung. Notieren Sie Fristen und nehmen Sie zuerst Kontakt zu mir auf.\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-168cd9ff animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"168cd9ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:600}\" 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\">1.<\/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-2c1e8f53 e-con-full e-flex e-con e-child\" data-id=\"2c1e8f53\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32dc9b5 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-icon-box\" data-id=\"32dc9b5\" 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\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\tSchweigerecht konsequent nutzen\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\t<strong>Machen Sie von Ihrem Schweigerecht Gebrauch.<\/strong> <br \/>Unkoordinierte Aussagen im Ermittlungsverfahren wegen Schwarzarbeit oder &sect; 266a StGB verschlechtern die Verteidigung h&auml;ufig dauerhaft. Ob und wann eine Einlassung sinnvoll ist, wird nach Akteneinsicht entschieden.\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-1811ed5f animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"1811ed5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:600}\" 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\">2.<\/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-40fe073a e-con-full e-flex e-con e-child\" data-id=\"40fe073a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30561aa1 elementor-widget__width-initial elementor-widget-mobile__width-inherit elementor-widget elementor-widget-icon-box\" data-id=\"30561aa1\" 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\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\tFr\u00fchzeitig einen Anwalt f\u00fcr Schwarzarbeit einschalten\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\t<strong>Als Anwalt f&uuml;r Schwarzarbeit &uuml;bernehme ich die Verteidigung von Beginn an.<\/strong> <br \/>Ich beantrage Akteneinsicht, &uuml;bernehme die Kommunikation mit den Ermittlungsbeh&ouml;rden und verhindere vermeidbare Fehler in der fr&uuml;hen Phase des Verfahrens.\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-2018f94a animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"2018f94a\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInRight&quot;,&quot;_animation_delay&quot;:600}\" 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\">3.<\/h2>\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<div class=\"elementor-element elementor-element-fb7abf9 elementor-align-center elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"fb7abf9\" 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\/anfrage-vorwurf-schwarzarbeit\/\">\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\">Kostenfreie Erstanfrage<\/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-2d8f7d16 overflow e-flex e-con-boxed e-con e-parent\" data-id=\"2d8f7d16\" 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-db9ad6d e-con-full e-flex e-con e-child\" data-id=\"db9ad6d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34d77a58 e-con-full secure-left-image e-flex e-con e-child\" data-id=\"34d77a58\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_scale_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2,&quot;sizes&quot;:[]},&quot;background_motion_fx_scale_direction&quot;:&quot;out-in&quot;,&quot;background_motion_fx_scale_range&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:20,&quot;end&quot;:80}},&quot;background_motion_fx_devices&quot;:[&quot;widescreen&quot;,&quot;desktop&quot;,&quot;laptop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-24b0401 elementor-widget elementor-widget-image\" data-id=\"24b0401\" 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=\"1396\" height=\"1000\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin.jpg\" class=\"attachment-1536x1536 size-1536x1536 wp-image-6252\" alt=\"dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin\" srcset=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin.jpg 1396w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin-300x215.jpg 300w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin-1024x734.jpg 1024w, https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin-768x550.jpg 768w\" sizes=\"(max-width: 1396px) 100vw, 1396px\" title=\"dr-book-anwalt-fur-schwarzarbeit-vorwuerfe-berlin\" \/>\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<div class=\"elementor-element elementor-element-44b498c8 e-con-full e-flex e-con e-child\" data-id=\"44b498c8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-15bdaf4 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"15bdaf4\" 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<i aria-hidden=\"true\" class=\"fas fa-circle\"><\/i>\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<h5 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tJetzt anwaltliche Hilfe sichern\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h5>\n\t\t\t\t\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-218292 elementor-widget elementor-widget-heading\" data-id=\"218292\" 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\">Lassen Sie uns Ihr Anliegen besprechen<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24324c91 elementor-widget elementor-widget-text-editor\" data-id=\"24324c91\" 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>Die beste Verteidigungsstrategie ist in jedem Einzelfall neu zu entwickeln. So gibt es beispielsweise vielf\u00e4ltige M\u00f6glichkeiten, ein Verfahren ohne Strafe und ohne Prozess einzustellen. Ich streite, wenn es unvermeidlich ist, auch vor Gericht f\u00fcr Ihre Rechte und begleite Sie durch die Verhandlung. Ich berate Sie in jeder Lage des Verfahrens \u2013 vom Beginn des Ermittlungsverfahrens bis zum Rechtsmittelverfahren.<\/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-f8f1acd elementor-align-center elementor-mobile-align-justify elementor-widget-mobile__width-inherit elementor-widget elementor-widget-button\" data-id=\"f8f1acd\" 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\/anfrage-vorwurf-schwarzarbeit\/\">\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\">Kostenfreie Erstanfrage<\/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-b8bb527 elementor-position-inline-start elementor-mobile-position-inline-start elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"b8bb527\" 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<a href=\"tel:+4930346468090\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"   UNVERBINDLICHE KONTAKTAUFNAHME\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-volume\"><\/i>\t\t\t\t<\/a>\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<a href=\"tel:+4930346468090\" >\n\t\t\t\t\t\t\t   UNVERBINDLICHE KONTAKTAUFNAHME\t\t\t\t\t\t<\/a>\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\t<a href=\"tel:+4930346468090\">+49 30 346 46 80 90<\/a>\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>\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-520d97de e-flex e-con-boxed e-con e-parent\" data-id=\"520d97de\" 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-9303416 e-con-full e-flex e-con e-child\" data-id=\"9303416\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-17790ac1 e-con-full e-flex e-con e-child\" data-id=\"17790ac1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-42faa6d2 elementor-widget elementor-widget-heading\" data-id=\"42faa6d2\" 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\">Case Studies* <\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c19ecef elementor-widget__width-initial mb-0 elementor-widget elementor-widget-heading\" data-id=\"c19ecef\" 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<span class=\"elementor-heading-title elementor-size-default\">*Bitte beachten Sie, dass es sich um fiktive, gleichwohl aber wirklichkeitsnahe Beispiele handelt.<\/span>\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-66c852cd animated-slow e-con-full e-flex elementor-invisible e-con e-child\" data-id=\"66c852cd\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;,&quot;animation_delay&quot;:500}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59fcea0f elementor-testimonial--align-left elementor-testimonial--skin-bubble elementor-widget__width-initial case-studies-slider elementor-testimonial--layout-image_inline elementor-arrows-yes elementor-pagination-type-bullets elementor-widget elementor-widget-testimonial-carousel\" data-id=\"59fcea0f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_per_view_tablet&quot;:&quot;1&quot;,&quot;space_between&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;show_arrows&quot;:&quot;yes&quot;,&quot;pagination&quot;:&quot;bullets&quot;,&quot;speed&quot;:500,&quot;loop&quot;:&quot;yes&quot;,&quot;space_between_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]},&quot;space_between_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:10,&quot;sizes&quot;:[]}}\" data-widget_type=\"testimonial-carousel.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper\">\n\t\t\t\t\t<div class=\"elementor-main-swiper swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Slider\">\n\t\t\t\t<div class=\"swiper-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tEinem Bauunternehmen wurde organisierte Schwarzarbeit vorgeworfen. Die Arbeitnehmer des Unternehmens sollten auf verschiedenen Baustellen mehr als angemeldet gearbeitet haben. Die Vorw\u00fcrfe reichten Jahre zur\u00fcck. Es wurde anhand der erbrachten Leistungen und der Befragung von Zeugen versucht zu ermitteln, welcher Arbeitsumfang erbracht worden sein muss. Die Sch\u00e4tzung der Beh\u00f6rden war dabei weit \u00fcberh\u00f6ht. Bereits im Ermittlungsverfahren gelang es, die H\u00f6he der Vorw\u00fcrfe erheblich zu reduzieren. Auch diese konnten schlie\u00dflich im gerichtlichen Verfahren nicht nachgewiesen werden. Im Ergebnis erfolgte eine Einstellung gegen Zahlung einer Geldauflage nach \u00a7 153a StPO.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" title=\"fallbeispiel-1\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/fallbeispiel-1-1.jpg\" alt=\"Fallbeispiel 1\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Fallbeispiel 1<\/span><span class=\"elementor-testimonial__title\">Ermittlungen gegen Bauunternehmen wegen Schwarzarbeit<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tDer Mandant war Inhaber eines Pflegedienstes. Die Ermittlungsbeh\u00f6rden hegten den Verdacht, dass die Mitarbeiter mit teilweiser Barzahlung tats\u00e4chlich mehr arbeiten als bei der Sozialversicherung gemeldet. Bei Durchsuchungsma\u00dfnahmen wurden umfangreiche Unterlagen, insbesondere Stundenzettel, sichergestellt. Aus Auff\u00e4lligkeiten zu gemeldeten Besch\u00e4ftigungszeiten wurden langwierige Ermittlungen, insbesondere zahlreiche Zeugenbefragungen zum mutma\u00dflich tats\u00e4chlichen Arbeitsumfang gef\u00fchrt. Bei n\u00e4herer Betrachtung konnte aufgezeigt werden, dass das Ergebnis undeutlich und nicht ausreichend belastbar blieb. Es gelang, den Umfang der Vorw\u00fcrfe erheblich zu reduzieren und die Sache schlie\u00dflich mit einem Strafbefehl \u00fcber eine Geldstrafe abzuschlie\u00dfen.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" title=\"fallbeispiel-2\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/fallbeispiel-2-1.jpg\" alt=\"Fallbeispiel 2\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Fallbeispiel 2<\/span><span class=\"elementor-testimonial__title\">Schwarzarbeit-Vorw\u00fcrfe bei Pflegedienst<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" role=\"group\" aria-roledescription=\"slide\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial\">\n\t\t\t\t\t\t\t<div class=\"elementor-testimonial__content\">\n\t\t\t\t\t<div class=\"elementor-testimonial__text\">\n\t\t\t\t\t\tDem Mandanten wurde als Gesch\u00e4ftsf\u00fchrer einer Baufirma vorgeworfen, in erheblichem Umfang von Scheinrechnungen dritter Unternehmen Gebrauch gemacht zu haben. Auf diese Weise sollen Bargeldentnahmen erfolgt sein, mit denen Arbeitsleistungen \"schwarz\" bezahlt wurden. Die Firmenr\u00e4ume wurden durchsucht. Ziel der Ermittlungsbeh\u00f6rden war es, die Zahlungsfl\u00fcsse an die Drittunternehmen nachzuvollziehen und nachzuweisen, dass entsprechende MIttel in Wirklichkeit f\u00fcr nicht der Sozialversicherung gemeldete Arbeitsleistungen verwandt wurden. Die Subunternehmer k\u00f6nnen nur sehr eingeschr\u00e4nkt ermittelt werden, ebenso wenig viele Arbeitnehmer. Daher werden die Ermittlungen von der Steuerfahndung gef\u00fchrt. Zentrale Frage des Verfahrens war, ob nachgewiesen werden kann, bei welchen Rechnungen es sich konkret um Scheinrechnungen handelt. Da die Unsicherheiten zu gro\u00df blieben, und der Gesch\u00e4ftsbetrieb im \u00dcbrigen weitgehend legal war, erfolgte eine Einstellung des Verfahrens.\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-testimonial__footer\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-testimonial__image\">\n\t\t\t\t\t\t<img decoding=\"async\" title=\"fallbeispiel-3\" src=\"https:\/\/rechtsanwalt-book.de\/wp-content\/uploads\/2026\/01\/fallbeispiel-3.jpg\" alt=\"Fallbeispiel 3\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<cite class=\"elementor-testimonial__cite\"><span class=\"elementor-testimonial__name\">Fallbeispiel 3<\/span><span class=\"elementor-testimonial__title\">Ermittlungen zu Scheinrechnungen bei einer Baufirma<\/span><\/cite>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" aria-label=\"Voriger\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-left\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-next\" role=\"button\" tabindex=\"0\" aria-label=\"N\u00e4chster\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-chevron-right\"><\/i>\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\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-30ff5cae e-flex e-con-boxed e-con e-parent\" data-id=\"30ff5cae\" 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-127c30d0 e-con-full e-flex e-con e-child\" data-id=\"127c30d0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5aafe6f8 elementor-widget elementor-widget-heading\" data-id=\"5aafe6f8\" 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\">Verteidigung bei Schwarzarbeit: Vorgehen und Zielsetzung<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38583b2a elementor-widget__width-initial mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"38583b2a\" 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>So gehe ich bei einem Vorwurf der Schwarzarbeit vor.<\/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-be4694b elementor-align-left elementor-mobile-align-justify elementor-widget elementor-widget-button\" data-id=\"be4694b\" 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\/anfrage-vorwurf-schwarzarbeit\/\">\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\">Kostenfreie Erstanfrage<\/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-a4a2270 elementor-position-inline-start elementor-mobile-position-inline-start contact-icon-box elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"a4a2270\" 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<a href=\"tel:+4930346468090\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"   UNVERBINDLICHE KONTAKTAUFNAHME\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-phone-volume\"><\/i>\t\t\t\t<\/a>\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<a href=\"tel:+4930346468090\" >\n\t\t\t\t\t\t\t   UNVERBINDLICHE KONTAKTAUFNAHME\t\t\t\t\t\t<\/a>\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\t<a href=\"tel:+4930346468090\">+49 30 346 46 80 90<\/a>\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>\n\t\t<div class=\"elementor-element elementor-element-24b6658e e-con-full e-flex e-con e-child\" data-id=\"24b6658e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2c22ea9d elementor-position-block-start elementor-widget__width-initial elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"2c22ea9d\" 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\" id=\"Ebene_1\" data-name=\"Ebene 1\" viewBox=\"0 0 577.97 581.07\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><path class=\"cls-1\" d=\"M345.04,16.04H29.54c-6.34,0-15.57,12.86-14.54,19.46v510.07c.93,10.78,6.16,18.49,17.49,19.51l380.8-.28c6.2-1.04,12.25-6.25,13.51-12.49,3.3-16.26-1.56-42.93.24-60.76,1.17-11.57,11.32-15.4,15.93-3.96-3.8,31.89,14.97,86.43-30.46,93.42l-381.02.05C14.7,579.62,1.45,566.37,0,549.57V31.5C1.74,14.63,14.43,1.47,31.5,0l324.49.58,4.57,3.43c23.19,26.69,55.16,50.67,77.5,77.5,1.86,2.23,3.7,4.49,4.77,7.23l.15,145.73c-1.52,9.64-14.94,5.98-14.94,1.06V99.54c0-.11-1.39-1.5-1.5-1.5h-57c-9.52,0-24.5-15.97-24.5-25.5V16.04ZM416.04,82.04l-54.51-54.99c-3.06-.26-.49,1.08-.49,1.49v44c0,2.35,6.73,9.5,9.5,9.5h45.5Z\"><\/path><g><path class=\"cls-1\" d=\"M247.04,398.04c-10.58,3.1-17.94,12.11-29.82,9.31-10.1-2.38-30.71-14.99-40.1-20.9-43.43-27.36-75.88-63.2-79.07-116.93-2.1-35.32,1.16-73.05.46-108.52,1.31-4.22,4.04-5.92,8.26-6.74,9.76-1.9,20.35-2.43,30.45-4.55,29.03-6.08,56.48-17.83,81.52-33.48,2.15-.49,4.23-.39,6.34.25,6.13,1.88,19.96,11.83,27.59,15.4,25.19,11.8,49.71,17.28,76.99,22.01,12.77,2.22,14.04-.68,15.18,14.63,1.41,19.11-.49,41.39-.84,60.96-.07,4.05-.49,27.04,1.15,28.43,60.12.55,120.3-.38,180.43.16,2.12.02,4.09-1.08,5.96-1.05,25.79.41,43.77,19.08,45.54,44.46,2.79,39.74-2.08,82.83-.17,122.92-3.1,23.88-20.65,39.02-44.34,40.66-41.45,2.88-86.05-2.41-127.84.16-24.35,19.44-46.9,41.33-71.23,60.77-2.58,2.06-6.57,5.9-9.82,5.73-3.62-.19-7.01-2.53-7.59-6.27-2.17-13.88.63-34.97-.02-49.98-.1-2.39-.96-4.54-1.11-6.95-.08-1.28,1.06-2.74,1.03-3.03-.21-2.22-3.15-.49-4.43-.46-21.63.56-42.87.7-56.36-18.69-2.8-4.03-8.17-15.24-8.17-19.83v-28.5ZM329.04,169.04c-38.19-3.24-74.5-17.26-107.5-35.94-32.83,18.8-69.44,33.03-107.51,35.94l.02,103.49c2.84,53.49,52.18,94.85,97.63,115.37,1.89.85,7.76,3.75,9.11,3.98,4.87.84,21.42-10.12,26.25-13.34v-64.5h-57.5c-5.65,0-14.08-7-15.27-12.73-1.62-7.77-1.19-43.91-.23-52.78.69-6.33,3.93-10.65,9.33-13.67,1.28-.72,5.29-1.58,5.54-1.96.73-1.13-.12-10.64.14-13.35,3.8-38.65,59.95-41.04,64.87,1.11.31,2.62-.39,11.24.26,12.24.28.43,7.17,2.17,9.38,4.12,1.33,1.18,5.49,8.13,5.49,9.51v16.5c18.39-10.95,40.08-2.12,60-6v-88ZM238.04,233.04v-14.5c0-2.59-5.23-8.93-7.49-10.51-6.28-4.38-14.09-3.86-19.85,1.16-1.2,1.05-5.66,7.43-5.66,8.34v15.5h33ZM254.04,249.04h-65v47.5c0,.11,1.39,1.5,1.5,1.5h56.5c0-3.28,1.02-6.44,1.98-9.52.79-2.54,5.02-11.33,5.02-11.98v-27.5ZM331.04,507.04l68.7-57.8,136.69-.31c14.28-2.59,23.57-12.88,24.65-27.35,2.94-39.34-2.28-82.31-.05-122.03-2.16-15.17-11.99-25.33-27.45-26.55l-244.91.16c-12.97,1.53-23.12,10.49-25.54,23.46l.16,130.67c8.61,31.14,39.02,18.34,61.2,21.8,2.24.35,6.56,3.35,6.56,5.44v52.5Z\"><\/path><path class=\"cls-1\" d=\"M470.21,317.36c8.04-.44,11.85,9.64,7.19,15.68-20.13,20.68-39.66,42.17-59.99,62.64-5.79,5.83-11.26,11.47-19.79,6.11-5.79-8.37-29.35-25.27-32.56-33.09-3.28-7.97,2.04-16.41,10.5-14.3,6.3,1.57,26.84,26.97,28.82,26.97l60.02-61.34c1.54-1.32,3.79-2.57,5.82-2.68Z\"><\/path><path class=\"cls-1\" d=\"M225.8,286.8c-2.17,2.15-7.16,1.6-8.82-1.2-1.86-3.13-.29-5.93-1.14-8.86-.49-1.68-2.99-2.83-3.59-5.42-3.7-16.05,21.59-16.2,18.58-1.03-.51,2.55-3.08,4.62-3.55,6.48-.7,2.78.5,8.06-1.48,10.02Z\"><\/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\tKommunikation zentral steuern\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\tIch \u00fcbernehme die Kommunikation mit Ermittlungsbeh\u00f6rden und sorge daf\u00fcr, dass keine unkoordinierten Aussagen die Verteidigungsposition schw\u00e4chen.\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-610dcede elementor-position-block-start elementor-widget__width-initial elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"610dcede\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 255.01 256.37\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path class=\"cls-1\" d=\"M23.02,6.55C23.56,3.86,27.24-.44,30.5.04l122.81.23c2.59.59,4.96,3.41,6.68,5.32,2.87,3.19,14.98,19.48,16.25,22.74,2.2,5.66-1.51,9.1-6.01,6.5-2.12-1.23-12.55-19.55-16.22-23.26-.85-.85-3.65-3.51-4.49-3.51H33.52l-1.5,1.5v17.5h36.5c3.78,0,11.86,13.86,14.2,17.02l93.83-.05c12.15.67,17.24,8.33,18.33,19.67,1.42,14.68-.41,31.55-.32,46.42-.83,4.13-7.23,4.04-8.35.25-1.63-15.23,1.49-32.87-.2-47.8-.79-6.94-3.76-8.92-10.46-9.54-29.78-2.77-63.75,2.2-93.98-.02-7.82-1.24-12.47-16.94-16.06-16.94h-33.5v208.5c0,.37-1.38,1.47-1,2.49,2.19.19,4.24.9,6.46,1.05,44.12,3.01,91.6-2.36,136.07,0,3.96.38,12.47-3.07,12.47-7.53v-17c0-2.63,8-2.63,8,0v20c0,4.17-10.43,13.35-15.5,12.5l-162.04.04c-7.9-.71-12.54-4.12-15.69-11.31L0,41.53c2.36-11.35,12.33-15.22,23.02-14.48.82-6.04-1.12-14.87,0-20.5ZM24.02,36.05c-6.11.14-12.48-1.71-15.45,5.05l-.57,198.47c1.3,11.19,16.02,8.67,16.02.98V36.05Z\"><\/path><path class=\"cls-1\" d=\"M52.52,80.05c-5.22-.87-2.96-9-1-9h114c3.17,0,3.17,9,0,9H52.52Z\"><\/path><path class=\"cls-1\" d=\"M50.27,97.3c1.14-1.13,3.63-1.15,5.21-1.28,34.5-2.97,73.15,2.34,108.1-.01,4.94.76,7.01,4.4,3.02,8.13l-112.12.98c-3.8.04-7.28-4.77-4.2-7.81Z\"><\/path><path class=\"cls-1\" d=\"M116.78,128.81c-1.17,1.13-3.62,1.15-5.21,1.29-13.84,1.19-43.47,1.44-57.06-.04-7.45-.81-7.45-8.19,0-9,18.14-1.97,39.55,1.51,58.07-.05,2.79-.18,5.24,2.75,5.2,5.41-.19.8-.41,1.83-.99,2.4Z\"><\/path><path class=\"cls-1\" d=\"M51.52,147.05h52c2.63,0,2.63,8,0,8h-51c-2.03,0-4.03-6.73-1-8Z\"><\/path><path class=\"cls-1\" d=\"M159.85,115.32c41.86-1.88,65.84,47.21,39.35,79.24,0,.45,5.66,6.11,6.45,6.27,3.84.76,7.53-4.06,15.34.76,2.78,1.72,28.96,27.9,31.05,30.95,10.63,15.51-9.47,32.72-24.55,18.55-5.15-4.83-11.51-11.3-16.48-16.52-4.58-4.81-12.81-12.62-13.04-19.02-.27-7.49,2.82-8.59-5.42-14.34-37.26,29.21-89.03-5.01-76.79-50.95,5.14-19.27,24.25-34.06,44.1-34.95ZM157.8,124.34c-50.79,5.54-43.8,84.88,9.62,78.61,50.15-5.89,42.12-84.25-9.62-78.61ZM212.78,208.25c-3.87.32-5.42,3.11-6.53,6.47-.16,1.34.66,2.25,1.32,3.27,1.9,2.94,25.57,26.61,28.5,28.51,6.04,3.91,12.74-2.57,8.4-9.4-1.96-3.08-23.63-24.68-26.95-27.04-1.68-1.2-2.44-2.01-4.74-1.81Z\"><\/path><path class=\"cls-1\" d=\"M164.77,141.81c-1.21,1.04-8.27,1.44-11.04,2.45-9.56,3.5-12.2,13.23-13.68,22.31-11.05,4.77-7.9-8.83-5.21-15.21,3.94-9.36,16.24-18.44,26.71-17.38,4.52.46,6.11,5.35,3.22,7.83Z\"><\/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\tErmittlungsstand und Beweislage analysieren\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\tNach Akteneinsicht bewerte ich Vorw\u00fcrfe, Beweisf\u00fchrung und rechtliche Ansatzpunkte. Erst auf dieser Grundlage wird die Verteidigungsstrategie festgelegt.\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-5f9edb9b elementor-position-block-start elementor-widget__width-initial elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"5f9edb9b\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 286.28 277.95\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path class=\"cls-1\" d=\"M185.93,37.36c1.52-1.54,3.7-1.03,5.53-.6,23.41,5.5,54.51,33.63,68.03,53.03,36.06,51.74,37.54,136.27-6.85,183.79-2.15,2.3-6.78,6.96-9.49,2.54-2.97-4.86,7.57-14.47,10.33-18.7,45.28-69.21,25.24-165.64-48.79-204.83-3.96-2.1-16.66-6.58-18.58-8.42-1.86-1.78-1.95-5.04-.2-6.81Z\"><\/path><path class=\"cls-1\" d=\"M94.43,37.33c6.15-1,9.57,2.02,5.21,7.24C14.68,76.56-17.11,178.98,31.87,255.42c2.78,4.33,10.38,12.37,11.89,16.16s-.47,6.16-4.52,5.57c-7.28-1.06-23.9-32.78-27.02-40.07C-15.37,172.63,4.79,94.63,62.37,54.29c6.76-4.73,24.52-15.73,32.06-16.96Z\"><\/path><path class=\"cls-1\" d=\"M147.68,141.11v19h61.5c2.49,0,3.28,3.48,3.5,5.48.87,8.07,1.11,31.28.05,39.07-.3,2.17-2.53,5.45-4.55,5.45h-42.5v18h42.5c2.02,0,4.25,3.29,4.55,5.45,1.03,7.54.86,31.31-.03,39.07-.21,1.85-.69,4.65-2.68,5.32l-97.65-.76c-.52-.32-1.68-2.18-1.68-2.57v-16.5h-27.5c-.28,0-2.73-1.55-3-2-.26-18.41-1.55-37.05-1.55-55.55s2.82-36.29,1.03-53.94c-.85-8.38-5.38-4.17-6.03-9.97-.93-8.32-1.03-31.91,0-40.1.23-1.82.51-2.82,1.96-4.04,5.44-4.57,117.57.41,133.38-1.2,2.39,1.14,3.42,2.64,3.76,5.24,1.01,7.71.89,31.22-.03,39.07-.26,2.25-.74,3.95-2.52,5.48h-62.5ZM203.68,100.11h-122v33h122v-33ZM138.68,141.11h-51v39h23v-16.5c0-.25,3.25-3.5,3.5-3.5h24.5v-19ZM203.68,169.11h-84v32h84v-32ZM110.68,189.11h-23v60h23v-16.5c0-.28,1.55-2.73,2-3l45-1.5v-18c-4.31.74-8.4-.82-12.46-1.04-8.72-.49-22.27,1.5-30.02.02-1.31-.25-4.52-2.82-4.52-3.48v-16.5ZM203.68,237.11h-84v32h84v-32Z\"><\/path><path class=\"cls-1\" d=\"M110.92,10.34c5.75-1.72,11.82-2.02,17.55-3.95C132.96,4.87,139.41.04,143.17,0c4.14-.04,11.58,5.58,16.99,7.14,3.48,1.01,14.9,2.02,16.04,3.96.93,1.58.73,16.57.47,19.5-1.49,16.66-10.3,34.56-25.32,42.68-6.77,3.66-9.38,3.81-16.37.04-21.35-11.52-28.71-40.57-24.06-62.97ZM117.68,17.1c-.31,16.89,3.28,35.29,17.5,46,6.45,4.85,8.81,5.24,15.43.43,13.99-10.16,18.58-29.05,17.63-45.5-4.96-1.44-9.93-2.46-14.83-4.17-2.77-.97-8.07-4.69-10.24-4.69-4.49,0-18.18,10.7-25.5,7.92Z\"><\/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\tVerfahren strukturieren, Risiken begrenzen\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\tWir ordnen Unterlagen, Zust\u00e4ndigkeiten und Abl\u00e4ufe. Bei Durchsuchungen oder Sicherstellungen achten wir auf saubere Dokumentation und vermeiden vermeidbare Folgeprobleme im Betrieb.\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-1fc57c7f elementor-position-block-start elementor-widget__width-initial elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"1fc57c7f\" 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\" id=\"Ebene_2\" data-name=\"Ebene 2\" viewBox=\"0 0 246.93 265.91\"><defs><style>      .cls-1 {        fill: #fff;      }    <\/style><\/defs><g id=\"Ebene_1-2\" data-name=\"Ebene 1\"><path class=\"cls-1\" d=\"M28.31,200.06c44.2-5.75,51.33,62.21,6.74,65.73-41.89,3.31-48.76-60.26-6.74-65.73ZM45.55,211.81c-7.82-3.54-16.97-4.81-24.73-.24-.62.36-1.94.05-1.26,1.71,1.21,2.92,11.25,10.05,13.49,13.5l12.5-14.97ZM52.05,218.81l-12.53,13.48,13.52,13.5c5.81-7.61,5.42-19.78-.98-26.99ZM11.6,219.84c-3.76,4.15-4.84,26.04,1.44,26.01,1.56,0,13.66-12.14,13.44-13.42-2.38-2.02-12.22-14.42-14.87-12.59ZM19.59,253.75c4.08,3.99,26.05,4.7,26.01-1.44,0-1.56-12.14-13.66-13.42-13.44-2.02,2.36-14.43,12.25-12.6,14.88Z\"><\/path><path class=\"cls-1\" d=\"M122.55,46.79c-2.29-4.55-16.91-14.39-15.6-19.03.6-2.15,3.24-4.23,5.63-3.57,5.03,1.39,19.37,20.39,25.02,24.04,1.62,2.09,1.26,3.97,0,6.11-1.93,3.29-13.46,13.29-17.08,16.92-2.67,2.67-7.51,11.44-12.73,6.28-5.67-5.62,12.57-16.92,14.75-21.75H56.05c-6.09,0-17.09,5.18-21.98,9.02-28.53,22.45-15.14,69.73,20.99,72.96,34.13,3.05,72.72-2.74,107.02-.02,59.18,4.69,60.25,94.95,0,100.07-19.21,1.63-55.9,1.68-75.08.01-7.17-.62-9.66-5.51-2.92-9.02,24.43-1.45,50.82,1.82,75.01.01,51.65-3.87,51.25-78.02,0-82.07-34.16-2.71-73.29,3.39-107.03.03-36.67-3.66-55-49.85-33.34-79.32,6.35-8.64,23.46-20.67,34.33-20.67h69.5Z\"><\/path><path class=\"cls-1\" d=\"M234.59,44.75c16.39-2.59,16.49,11.58.05,9.14-2.26,17.2-15.09,29.17-31.66,32.84-.91,4.48.66,10.39-4.9,12.04-6.9.14-3.52-10.23-6.52-12.49-1.06-.79-4.46-.89-6.29-1.71-13.58-6.04-22.08-15.77-24.85-30.65-15.96,2.1-16.38-11.64.03-9.23,1.66-11.36,7.45-21.19,17.43-27.07,2.78-1.64,13.92-5.48,14.43-6.08,2.35-2.72-.94-11.03,4.9-11.52,6.84-.58,2.81,8.86,5.31,11.3,16.76,3.94,30.1,15.66,32.07,33.43ZM192.31,21.05c-41.64,6.11-20.84,74.38,18.56,53.56,28.26-14.93,15.17-58.51-18.56-53.56Z\"><\/path><path class=\"cls-1\" d=\"M195.29,37.02c17.51-3.04,20.01,23.11,3.64,24.73-15.28,1.51-19.09-22.04-3.64-24.73ZM196.26,44.94c-3.59,1-3.7,6.57,0,7.68,8.09,2.41,6.44-9.47,0-7.68Z\"><\/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\tZiel: Verfahren abk\u00fcrzen, Sch\u00e4den begrenzen\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\tJe nach Lage kann das Ziel eine deutliche Reduzierung der Vorw\u00fcrfe sein, eine Einstellung (gegebenenfalls gegen Auflage) oder eine pragmatische Erledigung ohne \u00f6ffentliche Hauptverhandlung. Entscheidend ist, fr\u00fch die richtige Richtung vorzugeben.\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>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e42fe0 jpb-faq-block e-flex e-con-boxed e-con e-parent\" data-id=\"6e42fe0\" 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-72449d9 e-con-full jpb-faq-intro path-transition e-flex e-con e-child\" data-id=\"72449d9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-9c3f070 e-con-full e-flex e-con e-child\" data-id=\"9c3f070\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d241d07 elementor-widget-mobile__width-initial fw-sm-regular elementor-widget elementor-widget-heading\" data-id=\"d241d07\" 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 Antworten auf Ihre Fragen im Arbeitgeberstrafrecht<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d041f mb-0 elementor-widget elementor-widget-text-editor\" data-id=\"b0d041f\" 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>Hier finden Sie Antworten auf einige der h\u00e4ufigsten Fragen, die mir in meiner Praxis im Bereich des Arbeitgeberstrafrechts begegnen.\u00a0<\/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-0d0a9cd e-con-full e-flex e-con e-child\" data-id=\"0d0a9cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c332eef elementor-view-default elementor-widget elementor-widget-icon\" data-id=\"c332eef\" 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-e5475a5 e-grid e-con-full service-detail-faqs-container e-con e-child\" data-id=\"e5475a5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7677c4a jpb-faq elementor-widget elementor-widget-n-accordion\" data-id=\"7677c4a\" 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-1240\" 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-1240\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Ist Schwarzarbeit Steuerhinterziehung? <\/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-1240\" class=\"elementor-element elementor-element-290fdf7 e-con-full e-flex e-con e-child\" data-id=\"290fdf7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1240\" class=\"elementor-element elementor-element-5aa13c0 e-flex e-con-boxed e-con e-child\" data-id=\"5aa13c0\" 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-1a42d2d elementor-widget elementor-widget-text-editor\" data-id=\"1a42d2d\" 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>Da die Leistung vielfach weder ordnungsgem\u00e4\u00df abgerechnet noch dokumentiert wird, wird die gesetzlich vorgeschriebene Umsatzsteuer weder angemeldet noch abgef\u00fchrt. Hierin liegt ein wesentliches Ziel der Schwarzarbeit: fehlende Rechnungsstellung und Barzahlung sollen dies gerade m\u00f6glich. In einem solchen Vorgehen und dem Unterlassen der steuerrechtlich gebotenen Anmeldungen und Abf\u00fchrungen liegt eine Steuerhinterziehung nach \u00a7 370 AO. Verpflichtet etwa zur Abgabe der Umsatzsteuererkl\u00e4rung ist regelm\u00e4\u00dfig der Leistungserbringer. Derjenige, der bei vollen Bewusstsein der Umst\u00e4nde durch die Beauftragung ein solches Vorgehen erst erm\u00f6glicht, ist jedenfalls Teilnehmer der Steuerstraftat und kann entsprechend belangt werden.<\/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-1241\" 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-1241\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Schwarzarbeit im Baugewerbe <\/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-1241\" class=\"elementor-element elementor-element-dbccff3 e-con-full e-flex e-con e-child\" data-id=\"dbccff3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1241\" class=\"elementor-element elementor-element-c8f3ee1 e-flex e-con-boxed e-con e-child\" data-id=\"c8f3ee1\" 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-dbdc959 elementor-widget elementor-widget-text-editor\" data-id=\"dbdc959\" 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>Besonders verbreitet war und ist die Schwarzarbeit im Baugewerbe. Dabei sind die Konstellationen h\u00f6chst unterschiedlich. H\u00e4ufig stehen entsprechende Vorw\u00fcrfe im Zusammenhang mit dem Einsatz von Subunternehmern. Wenn diese ihren steuerlichen Pflichten nicht nachkommen, stellt sich vielfach schnell die Frage ob der Auftraggeber verantwortlich sein kann. Die Ermittlungsbeh\u00f6rden bejahen dies oft schnell und unterstellen nicht selten weit reichende Abreden, welche auf die Erbringung von Schwarzarbeit gerichtet seien.<\/p><p>Verbreitet sind auch Vorw\u00fcrfe, nach welchen der Arbeitsumfang regul\u00e4r angemeldeter Arbeitnehmer zu niedrig angegeben werde. Diese leisteten in Wirklichkeit \u2013 so oft die Verdachtshypothese der Ermittlungsbeh\u00f6rden \u2013 umfangreichere T\u00e4tigkeiten, welche angeblich in bar verg\u00fctet werden. Entsprechende Vorw\u00fcrfe richten sich dann sowohl auf eine Steuerhinterziehung als auch auf das Vorenthalten von Sozialversicherungsbeitr\u00e4gen. Zur Verschleierung von Barzahlungen werden h\u00e4ufig Scheinrechnungen verwendet.<\/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-1242\" 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-1242\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> \u00a7 266a StGB: Vorenthalten von Sozialversicherungsbeitr\u00e4gen <\/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-1242\" class=\"elementor-element elementor-element-c230933 e-flex e-con-boxed e-con e-child\" data-id=\"c230933\" 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-1242\" class=\"elementor-element elementor-element-b085a4c e-flex e-con-boxed e-con e-child\" data-id=\"b085a4c\" 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-f6a9a50 elementor-widget elementor-widget-text-editor\" data-id=\"f6a9a50\" 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>Sind aus Sicht der Ermittlungsbeh\u00f6rden Arbeitnehmer \u201eschwarz\u201c bezahlt worden, besteht zugleich ein Tatverdacht wegen einer Straftat nach \u00a7 266a StGB. Denn wenn Arbeitslohn bar ausgezahlt worden ist, ist die erforderliche Anmeldung zur Sozialversicherung regelm\u00e4\u00dfig auch unterblieben. Das Vorenthalten der gesetzlich geschuldeten Sozialversicherungsbeitr\u00e4ge stellt eine eigenst\u00e4ndige, oft erhebliche Straftat dar. Dies ergibt sich gerade aus der relativen H\u00f6he und wirtschaftlichen Bedeutung der Lohnnebenkosten, die bei entsprechenden Ums\u00e4tzen schnell zu angeblichen Hinterziehungsbetr\u00e4gen in erheblicher H\u00f6he f\u00fchren.<\/p><p>In den angesprochenen Konstellationen werden Sozialversicherungsbeitr\u00e4ge auf Grundlage der ermittelten Schwarzlohnzahlung berechnet. Dies erfolgt oft unter Einbindung der Rentenversicherungstr\u00e4ger.<\/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-571f882 jpb-faq elementor-widget elementor-widget-n-accordion\" data-id=\"571f882\" 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-9130\" 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-9130\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Finanzielle Folgen \u2013 Nachforderung und Arrest <\/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-9130\" class=\"elementor-element elementor-element-e57a748 e-con-full e-flex e-con e-child\" data-id=\"e57a748\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9130\" class=\"elementor-element elementor-element-851f3ae e-flex e-con-boxed e-con e-child\" data-id=\"851f3ae\" 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-9f60a05 elementor-widget elementor-widget-text-editor\" data-id=\"9f60a05\" 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>Die finanziellen Folgen entsprechender Vorw\u00fcrfe k\u00f6nnen dramatisch sein. Gerade wenn Vorw\u00fcrfe in Bezug auf unterschiedliche Steuerarten erhoben werden, sind schnell erhebliche Betr\u00e4ge erreicht. Hinzu tritt, dass auf Grundlage der \u2013 oft \u00fcberh\u00f6hten \u2013 Sch\u00e4tzungen auch angeblich hinterzogene Sozialversicherungsabgaben berechnet werden.<\/p><p>Dies kann zu vermeintlichen Gesamtschadensbetr\u00e4gen im Millionenbereich f\u00fchren. Erneut: vielfach erweisen sich die Berechnungen und Sch\u00e4tzungen der Ermittlungsbeh\u00f6rden als wenig fundiert bzw. weit \u00fcberh\u00f6ht. Gleichwohl bestimmen diese zun\u00e4chst das Ermittlungsverfahren. Bereits fr\u00fchzeitig kann auch ein strafprozessualer Arrest verh\u00e4ngt werden, mit welchem Konten und Verm\u00f6genswerte eingefroren werden.<\/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-9131\" 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-9131\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Strafe bei Schwarzarbeit? <\/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-9131\" class=\"elementor-element elementor-element-a7877f7 e-con-full e-flex e-con e-child\" data-id=\"a7877f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9131\" class=\"elementor-element elementor-element-9fb06f4 e-flex e-con-boxed e-con e-child\" data-id=\"9fb06f4\" 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-9886074 elementor-widget elementor-widget-text-editor\" data-id=\"9886074\" 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>Selbstverst\u00e4ndlich ist die Strafe immer eine Frage des Einzelfalls. Ma\u00dfgeblich ist gerade im Bereich der \u201eSchwarzarbeit\u201c jedoch das Ausma\u00df des verursachten Schadens. Die im Bereich der Steuerhinterziehung entwickelten Grunds\u00e4tze \u2013 insbesondere des BGH \u2013 finden hier Anwendung. Eine bew\u00e4hrungsf\u00e4hige Freiheitsstrafe \u2013 eine solche unter zwei Jahren \u2013 kommt hiernach dann nicht mehr in Betracht, wenn ein Hinterziehungsbetrag von 1 Millionen \u20ac erreicht ist.<\/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-9132\" 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-9132\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Besondere Schwierigkeit der Schadensermittlung <\/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-9132\" class=\"elementor-element elementor-element-4acd609 e-con-full e-flex e-con e-child\" data-id=\"4acd609\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-9132\" class=\"elementor-element elementor-element-299d59f e-flex e-con-boxed e-con e-child\" data-id=\"299d59f\" 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-4596cc4 elementor-widget elementor-widget-text-editor\" data-id=\"4596cc4\" 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>Die Schadensermittlung und \u2013 sch\u00e4tzung stellt ein wesentliches Problem von Strafverfahren in diesem Bereich dar. Naturgem\u00e4\u00df existiert keine Dokumentation etwa der erbrachten Leistungen. Die Ermittlungsbeh\u00f6rden sind daher darauf angewiesen, den Umfang der angeblich erbrachten Leistungen auf andere Weise zu ermitteln. Teilweise geschieht dies \u2013 gerade am Bau \u2013 unter R\u00fcckgriff auf Erfahrungswerte und erbrachte Gewerke.<\/p><p>Teilweise geschieht dies jedoch auch im Wege von Sch\u00e4tzungen. Diese orientieren sich etwa an den Ums\u00e4tzen eines Unternehmens und sch\u00e4tzen sodann eine Lohnquote, welche wiederum Grundlage der weiteren Berechnungen zum steuerlichen Schaden ist. Der BGH billigt eine solch pauschale Berechnung durchaus. Vorausgesetzt ist allerdings dass ihre Grundlagen nachvollziehbar sind. Eine Lohnquote von zwei Dritteln des Nettoumsatzes im Baugewerbe wird grunds\u00e4tzlich nicht beanstandet.<\/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<\/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","protected":false},"excerpt":{"rendered":"<p>Strafverteidigung beim Vorwurf der Schwarzarbeit Bundesweite Verteidigung f\u00fcr Unternehmen und Arbeitgeber gegen Zoll (FKS), DRV und Steuerfahndung. Schnelle Akteneinsicht, klare Strategie, diskrete Kommunikation. Akute Hilfe bei Durchsuchung, Beschlagnahme, Anh\u00f6rung \u00dcber 10 Jahre Erfahrung im Wirtschaftsstrafrecht Erstberatung innerhalb von 24h m\u00f6glich Kostenfreie Erstanfrage UNVERBINDLICHE KONTAKTAUFNAHME +49 30 346 46 80 90 Ausgezeichnet vom Tagesspiegel Bundesweite Strafverteidigung [&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":"set","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-6217","page","type-page","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/6217","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=6217"}],"version-history":[{"count":527,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/6217\/revisions"}],"predecessor-version":[{"id":7110,"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/pages\/6217\/revisions\/7110"}],"wp:attachment":[{"href":"https:\/\/rechtsanwalt-book.de\/en\/wp-json\/wp\/v2\/media?parent=6217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}