Tax Criminal Law

Your Experts in Tax Criminal Law – Based in Göttingen, Representing Clients Across Germany

As a law firm specialized in criminal and tax law, we advise and defend you in all matters of tax criminal law – competently, discreetly, and nationwide. Whether facing accusations of tax evasion, smuggling, or other tax-related offenses, we represent individuals, entrepreneurs, and businesses with legal precision and strategic foresight.

What Is Tax Criminal Law?

Tax criminal law covers all legal provisions that penalize violations of tax obligations. The key criminal offenses include:

Offense	Legal Basis	Typical Parties Involved
Tax Evasion	§ 370 Fiscal Code (AO)	Individuals, Entrepreneurs
Smuggling (commercial/gang-based)	§ 373 AO	Importers, Logistics Companies
Receiving Stolen Tax Goods	§ 374 AO	Third-party Beneficiaries
Customs Breach	§ 372 AO	Traders, Import/Export Companies

The central offense is tax evasion (§ 370 AO) – committed when someone intentionally reduces their tax liability or gains an undue advantage through false declarations or failure to act.

Why Is Tax Criminal Law So Complex?

Two legal frameworks intersect in tax criminal law:

• The Fiscal Code (AO) for tax procedures
• The Code of Criminal Procedure (StPO) for criminal proceedings

This overlap creates significant tension – e.g., between the right to remain silent in criminal law and the duty to cooperate in tax law. That’s why a strategic defense approach is essential.

Early Legal Advice Is Crucial

The line between a simple tax mistake and criminal tax evasion is often crossed unknowingly. Investigations can quickly be triggered, posing substantial financial and personal risks. Authorities frequently assume intentional misconduct – even where none exists.

That’s why early advice from a tax criminal law specialist is essential. We support you:

• Preventively, to avoid potential tax criminal conflicts
• And in active defense, often in close coordination with your tax advisor

Our Approach: Expertise, Experience, Strategy

We combine in-depth tax law knowledge with practical experience in criminal defense. This allows us to develop a targeted defense strategy for you:

• Dismissal of proceedings (e.g., due to lack of evidence)
• Avoidance of trial (e.g., via penalty order or settlement)
• Mitigation of penalties or avoidance of a criminal record entry

We also defend against possible secondary consequences such as:

• Disqualification from management (§ 6 GmbHG)
• Professional bans and reputational harm
• Listings in corruption registers

Who We Represent

We defend you discreetly and effectively – regardless of your background:

• Self-employed individuals and entrepreneurs
• Managing directors and board members
• Tax advisors and accountants
• Investors and asset managers
• Private individuals with foreign accounts or cryptocurrency holdings

Frequently Asked Questions (FAQ)

Your trusted expert for tax criminal law – in Göttingen and nationwide