Criminal tax law

The main basic offences under criminal tax law are found in Sections 369 et seq. of the German Fiscal Code (AO), such as tax evasion (Section 370 AO) and reckless tax evasion (Section 378 AO). Depending on the type and extent of the offence, a distinction must be made between tax offences and tax crimes, which are sanctioned in a correspondingly graduated manner (fines, monetary penalties and severe prison sentences).

I defend private individuals, executives and tax advisors in particular in cases of

  • Tax evasion and tax avoidance
  • VAT evasion
  • VAT carousels
  • Cum-Ex cases
  • Customs offences