Tax Criminal Law – Your Defense Against Allegations of Tax Offenses
As a law firm specialized in criminal and tax law, we represent companies, entrepreneurs, and private individuals nationwide in all areas of tax criminal law. Whether accused of tax evasion, tax concealment, or smuggling, our experienced defense attorneys stand by your side at every stage of the investigation and criminal proceedings — with legal precision and strategic foresight.
With clear strategy, in‑depth tax law expertise, and many years of experience, we protect your interests — in person at our offices in Göttingen, Kassel, or Hannover, or flexibly and nationwide via video consultation.
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 most common charge in tax criminal law is tax evasion under § 370 AO. A person commits tax evasion by knowingly providing false information or omitting required disclosures to the tax authorities in order to reduce their tax burden or unlawfully obtain financial advantages.
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.
Tax Criminal Law: Key Risks You Should Be Aware Of
A tax criminal investigation can have far‑reaching consequences for your professional and personal life:
- Imprisonment: In severe cases, imprisonment without suspension on probation may be imposed.
- Asset Forfeiture: The state can seize or recover assets obtained through tax‑related conduct — often on a broad basis.
- Reputational Damage: Public investigations or media coverage can lead to lasting professional harm.
- Professional Sanctions: For tax advisers, managing directors, doctors, or attorneys, even an investigation can endanger professional licenses.
- Exclusion from Public Contracts: For businesses, such sanctions can be economically devastating.
A prompt, discreet, and specialized defense is therefore essential.
Why You Need a Specialized Defense Attorney Now
A tax criminal proceeding differs fundamentally from an ordinary criminal case. It requires:
- extensive knowledge of both criminal and tax law
- a clear understanding of complex tax transactions and accounting processes
- experience in dealing with investigators, tax authorities, and the fiscal police
- a strategic approach regarding access to case files and available defense options
The line between a simple mistake in a tax return and criminal tax evasion is often crossed unintentionally — yet investigations may follow quickly, posing severe financial and personal risks. Authorities frequently assume intentional conduct, even when none exists.
Early consultation with a specialized tax criminal defense attorney is therefore crucial — both to prevent conflicts and to defend effectively in ongoing proceedings. We often work closely with your tax advisers to ensure a coordinated and efficient defense.
Our Services – Your Individual Defense Strategy
We develop a tailored defense strategy for every case. Depending on the circumstances, we assess both the legal and fiscal aspects and pursue the most favorable outcome for you. Our goals include:
- Termination of proceedings (e.g., for lack of sufficient suspicion under § 170 (2) StPO)
- Avoidance of public trial (e.g., through communication with authorities or by settlement order)
- Mitigation of penalties or avoidance of entries in criminal records
We also focus on preventing secondary consequences such as:
- Disqualification as managing director (§ 6 GmbHG)
- Professional bans or disciplinary proceedings
- Reputational harm or corruption register entries
Typical Cases in Tax Criminal Law
In practice, the following scenarios frequently lead to investigations:
- Tax evasion in corporate settings
- Undeclared foreign accounts or cryptocurrency trading
- Incorrect or incomplete VAT pre‑filings
- Conflicts during tax audits or fiscal investigations
- Irregularities in estate or succession planning
Who we represent
We provide discreet and skilled representation for:
- Entrepreneurs and self‑employed professionals
- Managing directors and executives
- Tax advisers and accountants
- Investors and asset managers
- Private individuals with foreign income or digital assets
Frequently Asked Questions (FAQ)
Your trusted expert for tax criminal law in Germany
Contact Us Now
We offer you tailored and competent defense – with top-tier expertise in tax criminal law. Representing clients across Germany.
Schedule a free initial consultation today.
