Tax Criminal Law

Criminal tax investigation proceedings

It is often difficult to answer the question when a tax model is legal and when a criminal offence to evade taxes exists. Should tax obligations knowingly or unknowingly not be met, considerable financial and criminal consequences may follow.

If criminal tax investigation proceedings have been initiated or one is looming owing to a tax or government field audit, professional tax advice is urgently required. This applies all the more if search and seizure measures have already been carried out as part of a preliminary investigation. The proper measures and procedural steps can only be taken if you have experienced experts in tax criminal law at your side.

Voluntary disclosure

During the preliminary stages of criminal tax proceedings, voluntary disclosure offers an opportunity for obtaining complete immunity from prosecution by fully disclosing all tax-related facts despite having already committed tax evasion. A voluntary disclosure exempting one from prosecution is not only possible in cases of wilful tax evasion but also in cases of reckless tax evasion. Our experts are at your side in preparing and submitting an effective voluntary disclosure as well as in subsequently discussing the issues with the tax authorities.

Our services in the area of tax criminal law in detail:

• Appeals with the tax authorities
• Lawsuits before the responsible Fiscal Court
• Appeal proceedings or  reappealing a denied appeal before the German Constitutional Court
• Voluntary disclosure