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Law regarding fiscal offences

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House search

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# Are you informed by your bank about activities of tax investigation?

When fiscal officers make themselves canny about wealthy contributors of capital, bank customers have to take a control notice to the fiscal authorities into account. Do you have to fear anything with respect to your money transactions? Then we support your problem solving.

Time and again it comes to searches in banks by the tax investigation. These activities are justified by the suspicion of abetment of defraudation of revenue. The truth is that tax investigators have something else in mind: they want to find bank customers whose capital gains have not been taxed.


In practice the procedure looks as follows: the tax investigators distrain the records in the bank and afterwards forward control notices to the tax collection offices of the particular bank customer. These then have to pursue the question, on an individual basis, if the taxpayer paid duties on income upon investments or not. Bank customers with a bad conscience then have their last chance. They can rapidly declare secretive income upon investments via self-endictment and remargin their evaded taxes. If they succeed before the tax authorities strike hard, tax sinners get out scot-free.


Investors should take the premonition of the bank seriously and take action immediately. A complete and correct self-endictment – for only this leads to exemption from punishment – costs time. For all that tax investigators normally give the erring bank customer a certain head start. Behind that is hard-headed computation: when tax-sinners pay evaded tax later on a voluntary basis, tax investigators won’t have to do research in a thousand cases only to hit upon a few tax evaders and establish the fact. Thus the revenue department spares a whole lot of work and all the same the state will get its share.


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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



Emergency number:


In urgent cases as house search or detention call:


+49 (0) 172 / 318 312 7



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