Tax Criminal Proceedings

It is not uncommon for tax audits or private informants to provide information to the authorities, thereby initiating investigations. However, the triggers for tax criminal proceedings are, of course, diverse.

As soon as an accusation of a tax offense arises, swift action is required. In cases of economic or tax criminal offenses, the 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 dismissal of proceedings under § 153a StPO (in exchange for a payment).

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

• 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?

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.