Blick auf Stadt

DR. WEIGL
AUGUSTINOWSKI
TREUCONSULT
GmbH
Platzl 4 (Orlando Haus)
D-80331 München
Phone +49 (0)89 224655
e-Mail: info@dr-weigl.com
(no eMail in case of deadlines)
Datev digitale Kanzlei Sevdesk Digitaler Partner silber
Rechtsanwaltsgesellschaft
Steuerberatungsgesesllschaft

Tax criminal law

"Criminal defense lawyers initially defend innocent people, because guilt is only legally established by a court at the end of a criminal trial - and then the criminal defense is usually over."

Tax criminal law is a highly complex and complicated subject, particularly because it can affect anyone and often comes out of the blue without you being aware of any wrongdoing. Unlike many aspects of criminal law, which include a clearly recognizable prohibition on certain actions that a normal person can understand (you shall not kill; you shall not steal; ...), tax criminal offenses can actually be committed without being aware that the action is wrong. 

The increasing intensity of government action is leading to a significant increase in the number of cases of taxpayers being prosecuted by the tax authorities' fines and criminal law departments (BUSTRA). This is also a development of internal tightening (if a tax inspector does not report inconsistencies, he may be guilty of obstruction of justice in office), and is often "just" a routine procedure that is then concluded without consequences after a hearing and clarification. 

No matter how seemingly harmless a notification of the initiation of proceedings may seem, or how concerned you are about it, such matters should always be taken seriously immediately. The fact that you can and should avoid the risk of criminal liability by following the correct tax law in advance does not change the fact that you need to clarify the matter once you know that proceedings have been initiated. In all cases, it is important to remain calm, not to ignore or delay the matter, and to seek expert advice. The tax authorities have an extensive range of tools for gathering information, and once proceedings have been initiated, they take their course - coordinated or perhaps problematically uncoordinated (searches; seizures; physical arrest). 

Currently, there is a noticeable increase in the severity of the procedure, with tax advisors being accused as far as this is even remotely justifiable, with the result that any trust is destroyed, the motivation of the taxpayer to take action against the advisor, and the (theoretical) constitutionally protected relationship of trust between the advisor and his client is further undermined. To date, the professional associations have not developed any initiative to challenge the irrelevant and therefore unconstitutional difference between clergy, lawyers or tax advisors with regard to the right to confidentiality (the obligation on the one hand represents a right on the other, which is increasingly being eroded). Even lawyers - even if they are not involved, i.e. accused - are no longer fully protected from searches (2 BvR 1405/17, 2 BvR 1780/17, 2 BvR 1562/17, 2 BvR 1287/17, 2 BvR 1583/17 "Jones Day" - last updated 09/2021). 

We also represent professionals, including before the professional associations, since if a criminal offense is alleged, the professional associations are automatically informed of the opening of the proceedings and the course of the proceedings. If the prison sentence is 12 months or more (or a comparable sentence), the withdrawal of the license must automatically be discussed.

Announcement of the opening of proceedings
  • Advice on the significance of this measure; analysis of the background
  • Representation to the tax office or the public prosecutor's office; announcement of the defense
  • Processing and processing of the facts for further statement or declaration to the tax office
Search; seizure
  • Representation in the event of a search
  • Presence on site
  • Ensuring that the measure is in accordance with the law (checking the formalities; reviewing the decision)
  • Monitoring that the rights of the persons concerned are respected; freedom from seizure; Judicial reservation
Court proceedings
  • Representation in court proceedings
  • Defense and support in imprisonment
  • Preparation and, if necessary, creation/correction of documents and statements
Appeal and consequences of seizure
  • Judicial remedies
  • Negotiations with the tax authorities and discussion of the file situation
  • Request for release after completion
Professionals - we also represent colleagues

The risk of criminal liability is increasingly shifting to professionals. What used to be handled somewhat "laxly" is now the opposite. Tax advisors are included in the investigations for tactical reasons (this almost inevitably interrupts communication with the client and opens up the possibility of a search of a professional who is obliged to maintain confidentiality and is authorized to do so).

  • Representation in court proceedings
  • Representation before the professional chambers (bar association) - after 12 months of imprisonment, the license is usually revoked (comparable to civil service law)
(Re)creation of a reliable documentation

Criminal proceedings are often the result of unreliable documentation that has emerged during company audits. In plain English: accounting does not meet the requirements that the tax office can expect. Accounting can be rejected under certain, not uncommon, circumstances. This means that no tax determination is possible or permitted on these figures, and typically there are sometimes significant overestimates, and the difference between the tax declared and the result of the overestimation is then an under-declared tax, which is typically classified as a criminal offense.

This situation can be remedied by creating correct documentation, or in plain English: if you process the accounting correctly (which takes time), you can possibly achieve a reliable state again, which is then also relevant for the tax office.

We have the capacity and the know-how to correctly (re)establish accounting even over the years.

  • Analysis and evaluation of the deficiencies and findings of the tax office
  • (Re)creation of correct accounting
  • Documentation of the then complete and correct accounting; enforcement of the assessment based on facts that can no longer be challenged

Copyright © 2021 · All Rights Reserved ·