In prominent company: criminal law in relation to tax offenses
Publicly discussed cases have put German criminal law in relation to tax offenses in the spotlight once again. However, the phenomenon is as old as the system of taxation itself. There have already been reports of punishment for tax offenses in Ancient Egypt. The government has guaranteed that an effective self-disclosure always helps. If large sums are involved, an additional financial penalty will be levied. No maximum limit for self-disclosure is in place; the sum has no effect on the avoidance of the penalty.
Considerate and comprehensive advice
The experts in criminal law in relation to tax offenses at LSV provide comprehensive and considerate advice for suspected tax offenses: we oversee office and home searches, the confiscation of files, computers, cell phones and other objects. During the phase of the evaluation of the seized objects, we represent the interests of our clients. This generally applies to all levels of proceedings that may occur before and after preliminary proceedings, up to and including penal proceedings for tax fraud and other tax offenses before the court. We successfully negotiate “settlements“ with the fiscal authorities, which formally correspond to a “factual arrangement“.
In particular, we take care of the following subject areas:
- Material criminal law in relation to tax offenses including self-disclosure and third-party disclosure
- Material offenses against tax laws including self-disclosure
- Sentencing
- Statutory limitation
- Procedural law
- Appraisal of facts and the principle, by which any doubt that remains in criminal proceedings must be interpreted in favor of the accused: in dubio pro reo
- Factual arrangement (settlement)
- Prohibition of utilization if judicial evidence is presented
- Special problem: CD data acquisition
- Exemption from punishment as well as criminal investigations at (foreign) banks
- Position of the tax advisor
- Verbal negotiation in the penal proceedings for tax fraud and other tax offenses
- Order proceedings
- Coordination of crown witnesses
- Special characteristics of summary proceedings concerning administrative penalties
- Other consequences for the offenders
