Law regarding business and fiscal offenses

In the recent years, an increasing tendency has been discerned in Germany to criminalize actions which were formerly without relevance under criminal law aspects. In particular, the area of tax law is used in more and more cases nowadays as a gateway for investigatory measures by the German tax investigation office, customs, the Department for financial control of illegal labor [Finanzkontrolle Schwarzarbeit (FKS)], or also anti-corruption investigators. This is essentially the case because there is no other area of law that has such a high investigation density and such highly engineered investigation methods at the same time besides tax law.  More and more tax audits end in the opening of criminal proceedings.

Allegedly harmless operating expenditures such as service costs can easily result in an accusation of corruption, and as a consequence of nonrecognition, even in an alleged fraudulent breach of trust of the entrepreneur.

Never before in the history of the Federal Republic of Germany, entrepreneurs were as much at risk with their activities to become victims of preliminary proceedings as today.

The defense, in such cases, requires not only knowledge in criminal law and criminal procedure law from lawyers but also, above all, experience in subjects regarding business law. This comprises detailed knowledge of tax law, financial accounting or national and international accounting, as well as knowledge from company law to group structures.

The fiscal criminal law and business criminal law group of experts combines this knowledge and offers a team of highly qualified lawyers for every subject mentioned.

Legal fields and services

Law regarding fiscal offenses

  • Tax evasion
  • Contraband trade
  • Receiving property through tax evasion
  • Jeopardizing import and export fees
  • Voluntary disclosure to avoid penalty, including tax assessment and bank scheduling
  • Representation in finance court litigation
  • Consultation and representation in liability proceedings as well as in enforcement proceedings under tax law

Law regarding business offenses

  • Granting/taking of undue advantage (in business transactions)
  • Bribery/corruption
  • Anti-competitive collusion in tenders
  • Fraudulent invoicing
  • Corruptibility in business transactions
  • Violations of the Drug Act
  • Debarment/withdrawal of license
  • Defense in proceedings under the law governing the professions
  • Criminal trade mark infringement
  • Criminal use of utility models
  • Copyright violations
  • Crimes in corporate crisis
  • Secreting assets
  • Balance sheet fraud
  • Violation of the obligation to keep books
  • Preferential treatment of the creditor/debtor
  • Representation in parallel tax/social security liability proceedings
  • 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

Lawyers in charge