Tax Criminal Law
„Tempus fugit. Tributa manet.“
(Time flies. Taxes remain.)
The reality of taxation today is characterized by the increasing digitization and exchange of information and data, at best insufficiently described as "tax administration 2.0". This is in turn related to the rapid development of new investigation and evaluation options, providing the tax authorities with ever greater insight into the tax situation of individual "tax citizens". Self-restraint by the tax authorities, or a more critical perspective on this development by the legislature or judiciary, is unfortunately wishful thinking. The tax legislation of the past few years is characterized instead by the fight against so-called tax privileges and the tightening of tax execution, not least by the toughening of tax criminal law. The First Senate of the Federal Court of Justice, which has recently been responsible for tax criminal law, has also tightened up the previous case law on criminal tax law in many places, its supposedly "public welfare-oriented" attitude and intention are obvious.
Against this background, it is to be expected that the number of criminal investigations under tax law and the intensity of the disputes with the criminal prosecution authorities will increase, as will the frequency of searches of companies and private homes. Preventive counselling and preventive defence, for example through self-reporting (§ 371 AO), are just as much a part of our range of services as intervention in the event of a search or arrest and "classic" defence in criminal tax proceedings. If necessary, we also provide effective legal protection against the determination and collection of allegedly evaded taxes in tax proceedings, not least because these often can be economically ruinous for the person(s) concerned.
The criminal tax proceedings are closely interlinked with the administrative tax proceedings. The (main) criminal offence of tax evasion is a blanket penalty standard, which is only filled in by the tax laws. Professional defence therefore requires a practical assessment of substantive criminal law aspects and criminal procedural know-how, as well as sound knowledge of substantive tax law and tax procedural law. Both are available in our firm.