Tax Criminal Proceedings for Private Individuals

In recent years, tax criminal proceedings have been increasingly initiated by financial authorities. However, the relevant departments are often overburdened, which frequently leads to efforts to reach a swift settlement. 

Criminal defense against allegations of tax offenses should not only focus on the penalty and its legal consequences but also, from the outset, on avoiding an indictment and refuting the factual accusation itself. In addition to directly considering financial interests, preventing damage to reputation must also play a prominent role. 

In tax criminal proceedings, it is essential to explore all possible defense strategies. Therefore, you should contact our attorneys in Nuremberg who are experienced in white-collar crime law. Beyond general knowledge of criminal law, negotiation experience and expertise in the underlying commercial law, such as insolvency, tax, or corporate law, are particularly important here. Schedule an appointment with a criminal defense lawyer promptly.

• Have tax criminal proceedings been initiated against you?
• Are you considering a voluntary disclosure?
• Has the court admitted the public prosecutor's indictment against you for a tax offense?

Process and Support

• Initial consultation including discussion of your conduct during the ongoing investigation.
• Access to Files (only possible through a lawyer! Under current law, you yourself do not have the right to access files!)
• In-depth consultation phase after reviewing the files, with the definition of objectives.
• Considering the limitations on a taxpayer's general duties to cooperate, provide information, and submit documents in parallel tax assessment proceedings, once tax criminal proceedings have been initiated.
• If no investigation has yet been initiated, consider a voluntary disclosure, possibly after prior contact with the tax office.

Goals and Prospects of Success

• Determination of the defense strategy
• Possible exemption from punishment following a voluntary disclosure and subsequent payment of evaded taxes.
• Sentence reduction

Time Commitment and Duration of Proceedings

• The duration of criminal proceedings is largely determined by the investigative authorities and the court
• A conflict defense strategy can prolong proceedings, which is only advisable from a defense perspective if it makes the state's burden of proof more challenging for the prosecution, thereby benefiting the accused.

Costs and Fees

• The costs for an initial consultation for consumers are limited to EUR 190.00 plus VAT. During the consultation, any further fees for additional services will be outlined and explained.
• Typically, a fee agreement for individual procedural stages, especially in cases where the scope, complexity, and paramount importance for the affected party necessitate a more extensive involvement of the attorney