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Law regarding fiscal offences

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House search

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Tax audit tracer note

Administrative support / Legal assistance


Tax consultants

Legal consequences


Criminal law concerning business


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Legal consequences


# Do you want to guard yourself against side-effects as regards special regulations for your profession and administrative control as you are facing criminal tax proceedings?

The defence against tax prosecutions requires in all respects a view over and above the edge of the plate. As fundamental the fiscal and criminal law aspects might be, the defender has to keep an eye on the possible side-effects of a criminal tax prosecution in other branches of law. The lawyers at Wannemacher & Partner always mind, in terms of an optimal defence strategy, the interdependency of criminal tax proceedings with occupational and administrative legal regulations.

Professional law
The side-effects of legal regulations of a profession can be grave in a particular case. Defraudation of revenue can lead to the infliction of an employment ban. This cannot be avoided by a preventive self-endictment.


A civil servant pays with his status for a year of custodial sentence. Similar strict standards exist for freelancers: also notaries, lawyers, tax counsels and tax representatives must at any time prove dignified as regards their profession. Tax misdemeanours are avenged by admonishment, reprimand, fine or by the exclusion from the profession.


Even tradesmen must reckon with consequences. In case of irreliability they are threatened by a ban on engaging in commercial activities. At least for the time being, the tradesman can lodge an appeal against disclosure of his fiscal circumstances by the tax authorities.


Decline of property
In case of customs offences and lower deviation of minimum wages the committers must take a decline of the achieved property advantage into account. Furthermore the court can rule the collection of things which have been used during the deed.

Here it is worthwhile for the defender to granular on the lawfulness of the judicial order. Possibly a court order turns out to be an undue hardship, or measures come into consideration which are not as incisive as the menaced confiscation. Apart from this it has to be examined if the confiscated item is property of a third party, which could then make alternative demands.


Foreigner law
In case of condemnation foreigners are threatened by an eviction order. The precondition: the verdict must be legally binding and the intentional criminal act is avenged by a custodial sentence of at least three years.

This threat has to be taken into account by the defender already in the current tax action, perhaps by coming to an agreement with the investigative authorities on the formulation of the facts in a penalty order. Thinkable are also agreements on partly abatement of allegations which weigh heavily in terms of foreigner law.


Passport law / Personal identity card law
If the mandate shall deliver his passport in a criminal proceeding, his lawyer has to check if the passport denial is in accordance with the convention of commensurability. This measure is justifiable when a danger of escape doesn’t exist or when tax claims are merely about minor or domestically sufficiently secured sums.


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Wannemacher & Partner
law firm
Baierbrunner Straße 25
81379 München
Tel +49 (0) 89/748 223 0

Fax +49 (0) 89/748 223 999



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In urgent cases as house search or detention call:


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