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 licence must automatically be discussed.