Tax Law - Criminal Tax Law - White Collar Crime - Customs Crime - Criminal Customs Law

Deutsche Version

Criminal tax law

An essential core competence of the law firm is in criminal tax law. The law firm provides the following services for you in the field of criminal tax law:

  • Advice on self-disclosure in accordance with section 371 of the German Tax Code (Abgabenordnung AO)
  • Legal defence in tax evasion and tax law offences.

 

Self-disclosure

If there is an imminent risk of tax evasion being detected, self-disclosure in accordance with section 371 AO provides the taxpayer who has committed full or partial tax evasion with exemption from punishment, even in the event of a completed offence, through disclosure of his/her misconduct and payment of the taxes (section 371 (1) AO). In the case of reckless tax evasion, section 378 (3) AO opens the possibility of a self-disclosure to avoid penalties. If the taxpayer has opted for self-disclosure, speed is of the essence, so that a ground for exclusion of section 371 (2) AO does not intervene in the meantime. A self-disclosure not made in good time is invalid.

Since investigative tax authorities frequently give prior notice, unwelcome investigations can frequently be avoided by a thorough analysis of then respective particular case. What is required is advice in particular cases. In the advice, the taxpayer is sensitized for the indication of investigative measures, so that the blocking effect of section 371 (2) AO does not stand in the way of self-disclosure. An essential main focus in the advice we give is therefore increasingly placed on the question about the detection risks of a tax evasion. The law firm points out to you the risks.

 

Legal defence in tax evasion and in tax law offences

The main focus of the activity of the law firm is on the legal defence of the client in criminal tax law and tax law offences proceedings against the tax authorities and in court. If the commission for the investigation of suspected tax evasion investigates the breach of obligations to keep books and accounting records etc. due to the suspicion of tax evasion in connection with domicile companies, paper and bogus transactions, hidden profit distribution, the illegal hiring out of temporary agency workers, the law firm assumes the legal defence in collaboration with the tax consultant. After commencing a preliminary investigation, the law firm provides advice in any investigations and steers actively against further measures taken by the commission for investigation. In the court proceedings, the law firm assumes the legal defence by attempting to refute the accusation of tax evasion or refute the subjective facts to rebut.

The legal defence starts already during the first appearance of the commission for the investigation of suspected tax evasion and the customs investigation office. The law firm assists you directly and on location, even in the event of this investigation by the commission for the investigation of suspected tax evasion.

The legal defence takes into account that besides the consequences under criminal law, tax evasion also results in the imposition of a prohibition of practising one’s profession, the prohibition of exercising a trade, and consequences under disciplinary law. This risk must be taken into account within the scope of the legal defence at every stage of the proceedings.

 

  Law Firm Jürgen R. Müller

Office Mainz
Fischergasse 5
55116 Mainz
Tel.+49 (0) 6131 - 69 60 99 0

Office Frankfurt a.M.
 Waidmannstraße 45
60596 Frankfurt a.M.
Tel.+49 (0) 69 - 69 59 719 88