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We inform you about Criminal Law and Tax Law

Cum-ex scandal part I: How do the so-called cum-ex transactions work?

Since the early 1990s, Cum-Ex transactions have been known and are part of the largest tax scandal in German history. In 2021, these transactions were classified as criminal tax evasion by the Federal Court of Justice. Since then, numerous criminal trials have been underway in Germany against the involved parties.
read more Cum-ex scandal part I: How do the so-called cum-ex transactions work?

Retrial violates the Basic Law - BVerfG overturns § 362 No. 5 StPO

Even if new facts or evidence suggest strong reasons for a conviction, no new trial can be conducted against individuals who have been acquitted of murder. The Second Senate of the Federal Constitutional Court granted the constitutional complaint of Ismet H., who was acquitted of murder in 1983 but was initially suspected in 1981.
read more Retrial violates the Basic Law - BVerfG overturns § 362 No. 5 StPO

BGH affirms the existence of a criminal organization within the meaning of § 129 StGB in two recent decisions

The Federal Court of Justice recently ruled that virtual communication platforms are not exempt from being classified as criminal organizations under § 129 of the German Penal Code. The court confirmed the convictions of members of the Hawala banking system and the right-wing extremist "Goyim Party," even though these organizations operated anonymously or entirely online.
read more BGH affirms the existence of a criminal organization within the meaning of § 129 StGB in two recent decisions

14 years imprisonment for IS returnee Jennifer W. - The importance of the principle of world law

Recent media reports have once again highlighted the case of IS returnee Jennifer W. After the Federal Prosecutor's Office successfully appealed against the initial verdict of the Munich Court of Appeal and the Federal Court of Justice largely overturned the sentencing, the accused was sentenced to fourteen years in prison by the Munich Court of Appeal on August 29, 2023.
read more 14 years imprisonment for IS returnee Jennifer W. - The importance of the principle of world law

No gang theft in the case of "solo acts" by gang members

The accused B, H, and K planned break-ins at restaurants. B organized and instructed, while H and K carried out the crimes. Some break-ins were conducted solely by H and K, without B's knowledge. The Regional Court classified all actions as gang thefts, but the Federal Court of Justice ruled that H and K acted outside the gang agreement without B. Their actions were thus deemed simple thefts.
read more No gang theft in the case of "solo acts" by gang members

The "Last Generation" - Criminal Association or Legitimate Protest Movement?

In 2022, Alexander Dobrindt called for harsher penalties for the climate group "Last Generation." The police raided their homes, but Berlin authorities found no initial suspicion of a criminal organization under § 129 of the German Penal Code. The group pursues climate goals through civil actions like road blockades, which might not significantly endanger public safety. A comparison with the RAF is considered exaggerated.
read more The "Last Generation" - Criminal Association or Legitimate Protest Movement?

Innocent in custody?

In Germany, pre-trial detention is often ordered unjustly – usually with serious consequences for the detainee. The accused has no opportunity to prepare for incarceration. Consequently, they face not only the emotional strain of being imprisoned and separated from their family but also the concern of potentially losing their job or housing due to the detention.
read more Innocent in custody?