If you come into conflict with the tax office, you may be confronted with two different types of proceedings: tax proceedings and criminal proceedings.
While these two proceedings are legally separate, they may be substantively related and influence each other. Therefore, it is important that you contact an experienced law firm early on to accompany you in both proceedings, defend your rights, and keep a close eye on the potential impact of the tax proceedings on a (possible) tax criminal proceeding.
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ToggleWhat Are Tax Proceedings?
Tax proceedings are administrative proceedings that serve to assess and collect your tax liability. Typically, tax proceedings begin with the filing of a tax return or tax declaration with the tax office. The tax office reviews your information and determines the tax through a tax assessment notice. You may file an objection against this notice within a specified period or bring an action before the tax court.
What Are Criminal Proceedings?
In contrast, criminal proceedings are judicial proceedings initiated by the public prosecutor’s office or the tax investigation unit. They serve to investigate and sanction criminal offenses. Criminal proceedings generally require an initial suspicion, which may be established through a complaint, a voluntary disclosure, or an audit by the tax office.
The public prosecutor’s office or the tax investigation unit will then conduct investigations against you and may charge you with offenses such as tax evasion (§ 370 AO), aiding and abetting tax evasion (§ 370 AO, § 27 I StGB), or administrative offenses such as tax reduction (§ 378 AO).
You can defend yourself against the investigations with the assistance of an attorney. It is usually advisable to request access to the case files and then submit a statement to the investigating authority based on those files.
How Are Tax Proceedings and Criminal Proceedings Related?
Tax proceedings and criminal proceedings are legally independent. In practice, however, there are interactions, as the amount of tax assessed in the tax proceedings also influences sentencing in the criminal proceedings. Conversely, a criminal conviction in the criminal proceedings may lead to a tax demand or tax assessment in the tax proceedings.
Why Is It Important to Have a Good Attorney in Tax Proceedings?
Qualified legal advice and representation in tax proceedings are crucial to understanding and minimizing your tax and criminal risks. An experienced attorney can help you fulfill or correct your tax obligations by optimizing your tax return or voluntary disclosure, strengthening your legal position vis-à-vis the tax authorities, properly conducting your legal remedies or litigation, and presenting your defense options.
In this way, you can exert a positive influence on the criminal proceedings by reducing your sentence in the criminal proceedings or even obtaining a dismissal of the proceedings.
How Can We Help You?
As specialized attorneys for tax law and tax criminal law, we provide you with qualified and trustworthy advice and representation in all matters relating to tax proceedings and criminal proceedings. We possess extensive knowledge and experience in these proceedings and know how to effectively protect your interests. We are at your side from the very beginning and support you at all levels. We advocate for your rights and work toward the best possible solution for you.