Representation in tax criminal law

Clarifying the allegation and the stage of proceedings

A notice of investigation, a summons or a letter from tax investigators raises many questions. We first clarify whom the proceedings concern, which periods and taxes are involved and what documents are available. This determines which steps make sense and what needs prompt attention.

I discuss the initial situation with you, review the correspondence and develop a course of action together with you. I also consider the financial implications of the proceedings and parallel tax issues.

Distinguishing the right to silence from tax obligations

As an accused person, you may remain silent on the allegations and consult defence counsel. This follows from § 136 StPO. At the same time, separate duties may apply in tax assessment proceedings. The relationship between the two procedures is governed in particular by § 393 AO. Statements to the authorities should therefore be tailored to the specific procedural situation.

How I can help

• Assessing the allegation and reviewing the letters and documents already available.
• Developing a defence strategy that takes account of the tax facts.
• Representation before the authorities involved and in court proceedings.
• Coordinating with your regular tax adviser where necessary for the engagement and requested by you.

What should I include in my enquiry?

Where possible, identify the authority, case reference, allegation and any apparent deadlines. Have the notice of investigation, summons and previous correspondence ready. A brief description is enough for the initial enquiry; we then agree how to send further documents.

Can a subsequent declaration bring the proceedings to an end?

This cannot be assessed without reviewing the facts. Merely reporting income later does not automatically end proceedings or provide immunity from punishment. Relevant factors include the stage of proceedings, the scope of previous returns and the applicable statutory requirements. Together, we examine the options still available to you.

Why is it important to consider both procedures together?

A statement may have tax implications and also be relevant to a criminal allegation. Conversely, a decision in criminal proceedings does not automatically resolve every tax question. Coordinating both areas is therefore part of the advice.

Personal advice in Berlin, Munich and online

We arrange appointments according to your matter and the procedural situation. Please mention any running deadlines when getting in touch so that the urgency is clear.