Tax Criminal Proceedings

When facing prosecution for tax evasion or white-collar crimes, it is particularly important to note that proceedings before the tax office are usually initiated in parallel with the criminal proceedings. Unlike regular criminal proceedings, the taxpayer is obligated to provide information here, meaning there is no possibility to exercise the right to remain silent to protect against disadvantages.

Often, it is company audits or private informants who provide tips to the relevant authorities and initiate investigations. However, the triggers for tax criminal investigations are, of course, diverse.

As soon as an accusation of a tax offense arises, swift action is required. In cases of white-collar or tax criminal offenses, investigative authorities often utilize – depending on the severity of the accusation – an impressive range of state intervention powers (searches, seizures, pre-trial detention, etc.) to advance their investigations.

In the course of any potential tax criminal proceedings, the highest priority is then to achieve a discontinuation of proceedings under Section 153a of the Code of Criminal Procedure (StPO) (in exchange for payment of a condition).

Generally, based on our experience, it is advisable to involve an experienced specialist lawyer for criminal law early on, as this can counteract adverse consequences. Our experienced legal professionals will inform you on the best course of action.

Opt for immediate support from a defense lawyer

As soon as you become aware that tax criminal proceedings are being initiated against you, you should therefore seek the assistance of a defense lawyer. This is especially true if your premises are searched.

The defense will immediately contact the head of the search operation and initiate appropriate measures. Experience shows that serious, demonstrable errors often occur on the part of the investigative authorities, meaning that – if such proof is successful – the use of information obtained through the flawed measure may be prohibited.

A strong team by your side

In tax criminal proceedings, tax advisors are generally permitted to act as defense lawyers alongside attorneys. With our lawyers experienced in criminal and tax law, our tax advisor, and our cooperation partners in the field of auditing, you have a powerful team by your side.

• Are you being accused of committing a tax offense?
• Have you been summoned for police questioning and wish to exercise your right to remain silent?
• Have you already been questioned by the police?
• Has the court admitted the public prosecutor's indictment against you for a tax offense?
• Have proceedings also been initiated with the tax authorities concurrently?

Our Services

• Defense in Criminal Proceedings for Tax Evasion or White-Collar Offenses
• In the event of a search of your premises: initiating appropriate measures, contacting the authorities.
• Collaboration between Attorneys, Tax Advisors, and Auditing Partners
• Support and Advice for Voluntary Disclosure of Tax Offenses

Process and Support

• Initial consultation including discussion of your conduct during the ongoing investigation.
• Inspection of files at the public prosecutor's office (This is only possible through a lawyer! Under current legal provisions, you yourself do not have the right to inspect the files!)
• If necessary, inspection of files at the tax office.
• In-depth consultation phase after reviewing the files, with the definition of objectives.
• Fulfilling the Taxpayer's Obligation to Provide Information to Avoid Disadvantages
• When the evidence is unfavorable, it is advisable to cooperate in clarifying the facts by collaborating with the tax investigation authorities.

Goals and Prospects of Success

• Avoiding further investigations in cases of strongly incriminating evidence through early agreements whenever possible.
• Preventing pre-trial detention through strategic agreements with the tax investigation authorities.
• Avoiding a main hearing by dismissal during the investigation proceedings or after an agreement on a penal order.
• Sentence reduction
• Dismissal of proceedings.

Time Commitment and Duration of Proceedings

• The duration of criminal proceedings is largely determined by the investigative authorities and the court
• Agreement on a penal order, dismissal of proceedings, or a "deal" with the public prosecutor's office, usually after a few weeks.

Costs and Fees

• Initial consultation in straightforward cases is available for Euro 190.00 plus statutory value-added tax
• For drafting and reviewing correspondence, we offer billing based on time spent or flat-rate agreements.
• For legal representation in court, fees are at least charged according to the Lawyers' Remuneration Act. However, in most cases, billing based on time spent or a flat-rate agreement is also advisable here.