Criminal tax law Hanover

If tax evasion is suspected, there is a risk of severe penalties under Section 370 of the German Fiscal Code. We examine the allegations, develop an individual defence strategy and represent you before the investigating authorities and in court. We use our experience in criminal tax disputes to achieve the best possible result for you.

Searches by tax investigators are a stressful situation for every taxpayer. We support you in protecting your rights, checking the legality of the measures and taking the right steps. Our aim is to keep unlawfully obtained evidence out of the proceedings and prevent excessive investigation.

A voluntary disclosure can help to obtain immunity from prosecution. However, the requirements are high and there are numerous pitfalls to be aware of. We advise you on the prospects of success of voluntary declarations, prepare them carefully and monitor the correct handling. In this way, we ensure that you actually achieve exemption from prosecution.

If you have been unintentionally involved in a VAT carousel, you could face drastic penalties for tax evasion and back tax payments in the millions. We analyse the evidence, critically scrutinise the allegations and develop a consistent defence strategy. With our expertise in commercial and criminal tax law, we fight for your acquittal or the most lenient sentence possible.

In addition to criminal law consequences, tax offences often lead to high back tax payments and interest. We also represent your interests vis-à-vis the tax authorities, check the legality of the claims and negotiate payment reductions. Our aim is to reduce your burden and find viable solutions.

Tax audits are not only time-consuming, but also harbour criminal tax law risks. We guide you through the entire audit process, prepare you optimally and represent your interests vis-à-vis the auditors. Through skilful negotiations in the final meeting, we often achieve significantly reduced additional claims for you.

Tax advisors are liable for errors that lead to tax evasion or tax reduction. We check whether your tax advisor has breached their duties and assert claims for damages. In this way, you can minimise financial losses and distribute responsibility fairly.

If an appeal against a tax court judgement has not been allowed, the appeal against denial of leave to appeal is the way to get to the next instance after all. We check the prospects of success, formulate the grounds of appeal and represent you before the Federal Fiscal Court. With us, you have the chance to have incorrect judgements corrected.

In criminal customs law, there are severe penalties for violations of import and export regulations. We will defend you against allegations of breach of customs regulations and represent you before the customs authorities and criminal courts. With our experience in foreign trade law, we will find the right solutions even in complex cases.

Prevention is better than cure – this also applies to tax law. We support you in fulfilling your tax obligations and establishing a compliance system that minimises risks. Through training and regular audits, we ensure that your company remains tax-compliant and does not experience any nasty surprises.

A tax offence is committed when someone reduces taxes or obtains unjustified tax benefits by providing incorrect or incomplete information to the tax authorities or by failing to report tax-relevant facts. The most common tax offence is tax evasion in accordance with Section 370 of the German Fiscal Code (AO). However, other offences, such as tax evasion (Section 374 AO), can also result in criminal prosecution. The decisive factor is that the offender acts wilfully, i.e. with knowledge and intent to bring about a tax evasion.

Criminal tax proceedings begin with the initiation of criminal proceedings by the tax authorities. This can be triggered by tax audits, reports or control notifications or voluntary disclosures. As part of the investigation, searches may be carried out and evidence may be seized. The accused then has the opportunity, with the help of a specialised lawyer, to comment on the allegations and present rebutting evidence. If the public prosecutor’s office sees sufficient evidence, it brings charges. Otherwise, it will discontinue the proceedings. If the case goes to trial, the court will decide on guilt and punishment. Appeals against the judgement are possible.

Criminal tax proceedings can be discontinued at various stages. This often happens during the preliminary proceedings if the tax authority or, after the case has been filed, the public prosecutor’s office does not see sufficient suspicion or a conviction is not deemed necessary due to lenient circumstances. However, the case can also be discontinued after charges have been brought in interim proceedings or during the main hearing. In certain cases, it is also possible to discontinue proceedings in return for a fine, particularly if the offence is minor and there is no public interest in prosecution (Section 153a of the Code of Criminal Procedure). An important option for avoiding punishment is voluntary disclosure in accordance with Section 371 AO. If the requirements are met and the evaded taxes and interest are paid in arrears, the proceedings can be discontinued.