Tax criminal law

Tax criminal law is one of the most confusing and fluctuating areas of the entire law. Tax laws change almost daily – and with them, the reporting obligations of taxpayers. The already often indistinct boundary between permissible tax planning and criminal tax evasion thus continuously shifts. The legal development of recent years has also been strongly shaped by numerous landmark decisions of the 1st Criminal Senate of the Federal Court of Justice, which is responsible for tax criminal law, for example regarding the – now partially codified – increased requirements for the conditions of a self-disclosure exempting from punishment according to § 371 AO and the tightened requirements for determining the legal consequences in tax criminal cases. Constantly updating and deepening expertise in this field is a prerequisite for successful defense in tax criminal matters. Equally important for our daily work is being able to draw on extensive practical experience in a multitude of tax criminal proceedings of various case types, in order to be able to make the decision for the individually correct defense strategy.

The voluntary disclosure according to § 371 AO is the central element in tax criminal law in favor of the taxpayer. It is a case of so-called active remorse and a special provision that only applies in tax law. In our legal system, it is a one-time opportunity to achieve immunity from punishment. The state here weighs punishment against money. In some cases, it decides in favor of money. Whether a voluntary disclosure is possible is our task to determine. However, this instrument must be handled professionally. A voluntary disclosure can quickly fail, and the person affected bears the damage. As a warning example, the Hoeneß case may be mentioned. Here, a failed voluntary disclosure by a tax advisor not specialized in tax criminal law contributed to the prison sentence for Mr. Hoeneß. In the event of a failed voluntary disclosure, it is to be feared that the tax office will receive information that is not necessary. A voluntary disclosure should, in one's own interest, definitely be prepared by a tax advisor and/or lawyer specialized in tax criminal law. The damage caused by a failed voluntary disclosure can be very great.