Dr. Mario Bergmann LL.M.

Personal Facts

• Born on 16th February 1977 in Meschede
• Legal studies at Wilhelms University Münster
• First state examination 2001
• Studies of economic criminal law (LL.M.) at Osnabrück University
• Legal clerkship in the district of Celle Higher Regional Court 
• Second state examination 2007
• Attorney-at-law with law firm Struif, Müffelmann & Partner, Verden
• Awarded doctoral degree (Dr. jur.) 2008
• Attorney-at-law with Schindhelm Rechtsanwaltsgesellschaft mbH, Osnabrück and Hanover, 2009 
• Joined the firm in 2011

Areas of specialization

• Attending searches
• Defense in investigative and all main proceedings
• Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling
• Attending tax audits and tax evasion investigations
• Representation in finance court litigation
• Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law

• Granting/taking of undue advantage (in business transactions)
• Corruption/corruptibility
• Anti-competitive collusion in tenders

• Accounting fraud
• Corruptibility in business transactions
• Violations of the Drug Act
• Debarment

• Criminal trademark infringement
• Criminal use of utility models
• Copyright violations

Insolvency criminal law

• Crimes in corporate crisis
• Secreting assets
• Balance sheet fraud
• Violation of the obligation to keep books
• Fraudulent preference of creditors/debtors
• Representation in parallel tax/social security liability proceedings

Corporate criminal law  

• Defense in investigative proceedings/attending searches
• Defense in administrative penalty proceedings
• Skimming of profits
• Recording in public registers

Environmental criminal law 

• Unauthorized handling of hazardous waste
• Soil/water/air contamination
• Unauthorized operation of plants

Compliance

• AAnalysis of criminal corporate risks
• Risk management - preventive structural consultation to avoid criminally relevant facts
• Management level training 
• Employee training

Due Dilligence

• Corporate analysis
• Balance sheet audits
• Assessment of personnel/material resources
• Strategic positioning

Law governing liberal professions

• Defense in proceedings under the law governing the professions

Presentations

• Lectures on tax and economic criminal law issues

Publications

Monographs

• Problemlösung Umsatzsteuerbetrug, Diss.  Osnabrück 2008

Contributions to books

• Mitautor Anwaltkommentar StPO (Hrsg.: Krekeler/ Löffelmann)

Articles

• Das neue Insiderstrafrecht des WpHG und seine Durchsetzbarkeit in der Praxis, in:  StraFO 2005, S. 364
• Die Ausschlussgründe der strafbefreienden Erklärung und Selbstanzeige im Vergleich, in: Wistra 2004, S. 372

Case discussions

• Urteil des FG Bremen (06.10.2004 - 2 K 152/04) Sperrwirkung bei strafbefreiender Erklärung, in: Wistra 2005, S. 196

Memberships

• Vereinigung Niedersächsischer und Bremer Strafverteidigerinnen und Strafverteidiger e.V. (VNBS)