In the multi-million-euro tax scandal involving Cum-Ex stock deals, criminal judges at the Frankfurt District Court delivered their next verdict against one of the actors on January 30, 2024. It is the first time in a Cum-Ex trial that the criminal liability of a tax lawyer from a major law firm has been examined in connection with his tax advice.
The Cum-Ex scandal involved not only players from the financial world but also increasingly reveals potential involvement of lawyers and politicians. Particularly explosive is the alleged entanglement of prominent politicians, foremost among them current Chancellor Olaf Scholz, in the so-called "Hamburg Warburg Affair."
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.
Taxation and criminal proceedings are often closely intertwined. Tax and tax-related criminal investigations are frequently difficult to separate. This raises the question of which regulations should take precedence in case of a conflict – those of the Fiscal Code (tax proceedings) or those of the Code of Criminal Procedure (criminal proceedings)?
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