Criminal Tax Law – Skilled Defense in Tax Evasion Cases

Criminal tax law covers violations of tax regulations, particularly tax evasion, tax reduction, or providing false information to the tax authorities. Because of its close connection to tax law and the often significant amounts involved, the consequences can be severe – ranging from heavy fines to imprisonment.

I defend you nationwide, competently and discreetly, at all stages of criminal tax proceedings.

Table of Contents

What is Criminal Tax Law?

Criminal tax law regulates the punishment of tax offenses under the Fiscal Code (AO) and the German Criminal Code (StGB). The primary focus is on tax evasion (§ 370 AO).

Even suspicion of a tax offense prompts investigations by tax authorities and the tax investigation department. These may include house searches, account audits, and detailed analysis of records.

Typical Offenses in Criminal Tax Law

The most common allegations include:

  • Tax evasion (§ 370 AO)
  • Negligent tax reduction (§ 378 AO)
  • Failure to file tax returns
  • False or incomplete information provided to tax authorities
  • VAT fraud and sham transactions
  • Evasion of payroll taxes and social security contributions
  • Tax offenses with international connections

Stages of Criminal Tax Proceedings

The process generally follows these phases:

  1. Investigation phase:

    • Suspicion of a tax crime
    • Initiated by tax authorities or the prosecutor’s office
    • House searches, seizure of documents, bank inquiries

  2. Interim proceedings:

    • Assessment of whether charges will be brought

  3. Main trial:

    • Court hearing
    • Verdict

  4. Appeal proceedings:

    • Appeal or revision

Voluntary Disclosure – Opportunity and Risk

A voluntary disclosure (§ 371 AO) can prevent prosecution. However, strict requirements must be met:

  • Complete and correct reporting of all non-statute-barred tax offenses
  • Timely payment of taxes and interest

⚠️ Important restrictions:

  • If investigations have already started, voluntary disclosure is usually no longer possible
  • Formal errors may invalidate immunity from punishment

Why You Need an Experienced Defense Lawyer

Criminal tax law is highly specialized. In addition to legal expertise, it requires deep knowledge of tax law and negotiation skills.

An experienced defense lawyer will:

  • thoroughly analyze the facts of the case,
  • review investigation measures for legal errors,
  • develop tailored defense strategies,
  • negotiate with prosecutors and courts,
  • coordinate with tax advisors or auditors if necessary.

In cases with high financial stakes or public interest, the client’s very existence may be at risk.

My Services in Criminal Tax Law

I provide comprehensive support:

  • Defense in cases of tax evasion and tax reduction
  • Advice on voluntary disclosure (Selbstanzeige)
  • Representation in investigation and trial proceedings
  • Review of search warrants and arrest orders
  • Strategy development in international tax cases
  • Collaboration with tax advisors

My goal is always the swiftest possible resolution – ideally, termination of proceedings or a lenient sentence.

Contact – Get Support Now

Are you under investigation by the tax authorities? Facing a search or indictment?

Don’t wait – reach out early so we can act together in time.

📞 Phone: +49 172 8974716
✉️ E-Mail: beisel@duckscheer.de

I stand by your side nationwide – with expertise, discretion, and full commitment.