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Tax consultants


# Are you confronted with penal problems as a tax consultant?

The profession of a tax consultant is a dangerous one. When tax consultants apprehend fiscal interests of their clients they occasionally get in the line of fire of the criminal prosecution authorities. Wannemacher & Partner will do a good job in coping with legal problems also in these cases.

When clients of tax counsels think about maximizing their fortune by way of minimizing tax this is a legitimate goal. Consequently tax counsels are allowed to pursue this aim on behalf of their clients using legal tools. This doesn’t exclude that they are targeted by the tax investigators. The tax code for counsels does not, however, include any special offences or fines. This does not avert that they might get into trouble themselves during criminal law proceedings against their mandate.


A hazard factor which should not be underestimated is the complexity of fiscal law. A genuine risk is personified in real tax deniers among the clients. No tax counsel can be sure that none of his clients minimizes tax outside the framework of the legally permitted.


Conflict has been programmed therewith. Example: has the tax counsel gained knowledge of black accounts of his client abroad – if deliberately or unintended is extraneous to the question – he must consider possible consequences when he compiles the tax declaration for his client and the interests, however, do not appear abroad. That quick a counsel can turn into a participant of a criminal act.

Across the board a penal responsibility of the counsel can among other reasons arise from the following accusations and preliminaries:


# fraud: § 263 StGB
# subsidy fraud: § 264 StGB
# credit fraud: § 265 b StGB
# betrayal of confidence: § 266 StGB
# falsification of documents: § 267 StGB
# bankruptcy offences: §§ 283 ff StGB

Additionally tax counsels have to pay attention to the potential risk of particular preliminaries of HGB, GmbHG and AktG.
(StGB = German Criminal Code. HGB = German Commercial Code. GmbHG = German law on private limited companies. AktG = Stock Corporation Act)


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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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