Steuerstrafrecht und SelbstanzeigeLaw relating to fiscal offenses and self-disclosure of tax evasion

Law relating to fiscal offenses and self-disclosure of tax evasion

During the last few years, the law regarding fiscal offenses has been marked by an ever more tightening approach in both legislation and court rulings. This goes along with increased investigations by tax offices and public prosecutors which are also reflected in public discussions, making reference, e.g., to the purchase of so-called tax CDs. The "prominent cases" (e.g., Zumwinkel, Schwarzer, Hoeneß), which have been publicised recently, show, not least that government agencies are "serious" about prosecuting tax evasion. Meanwhile, plans to further tighten up legislation relating to fiscal offenses are already under discussion. This includes recent efforts to define more constraints for the conditions to be met for voluntary self-reporting of tax evasion to avoid penalties.

Due to its complexity but also to the importance of fiscal considerations made by the revenue authorities, related proceedings provide particular opportunities which defence counsels can use in favour of their clients. Examples include, in particular, voluntary self-disclosures to avoid penalties which make it possible to completely prevent any criminal sanctions for the person affected. Legal restrictions and an increasingly restrictive approach in court rulings have gained particular importance precisely in the area of self-disclosed tax evasion such that action, which must both be swift and legally safe, is required to be able to use the room to manoeuvre that is becoming tighter all the time.

In cases related to fiscal offences, finely-tuned cooperation between criminal defence and representation under fiscal law does not only make sense when a voluntary self-disclosure of tax evasion is intended. To avert and defend against accusations of fiscal offences, this law firm thus works with the tax consultant of the person concerned, other lawyers particularly qualified to handle tax law cases, tax consultants and auditors. Precisely in the event of fiscal offences, a combination of the specialist knowledge asked for, i.e., criminal law and substantive tax law, is the most promising approach to ensure success for our clients. The double qualification of Dr Wollschläger as a lawyer specializing in both criminal law and tax law also provides an extremely viable combination of these special fields.

The lawyers from this law firm are ready to provide defence counselling against charges of tax evasion to individuals and companies alike. Furthermore, they give advice on how to avoid risks in terms of criminal law related to tax offences. Our law firm will review questions of whether a voluntary self-disclosure of tax evasion should be made and offers quick and legally safe solutions if necessary.