Criminal code for tax offences

In the law regarding fiscal offences, the boundaries between legal tax shelter and illegal tax evasion are sometimes fluid and can often be virtually undetectable to the layperson.

Before you make your tax arrangements we are happy to advise you to what extent they comply with the limits of permissible tax minimisation. In the event of a tax investigation, however, we will provide you with a suitably qualified criminal defence lawyer who will provide effective support for you in the event of searches, preliminary proceedings and a trial.

The issue of self-disclosure of tax liabilities (“Selbstanzeige”) and, in particular, failed self-disclosure (“fehlgeschlagene Selbstanzeige”) have been common knowledge and highly controversial for a number of months, and not just in expert circles. Voluntary self-disclosure to avoid penalty (“strafbefreiende Selbstanzeige”) is more than an additional tax return: the avoidance of prosecution has absolute priority. This can only be achieved by means of complete and accurate self-disclosure.

Our services at a glance:

• Preventative advice to avoid situations liable to result in criminal prosecution
• Representation in any measures taken by the investigative authorities (e.g. house search, confiscation etc.)
• Representation vis-à-vis the investigation service into suspected tax offences, the tax office authority in charge of fines, and the public prosecutor’s office
• Representation in legal proceedings in any criminal court, all the way to the Federal Court of Justice
• Advice in the event of self-disclosure (“Selbstanzeige”)