Criminal Tax Law

Criminal tax law – the interface between criminal law and substantive tax law – grows in importance in everyday business life. Tax evasion, until recently seen as a pardonable offence, is today seen in a much more serious light.

In the course of legal consulting, it is often difficult to draw a clear line between permitted tax structure and punishable acts of tax evasion. When drafting contracts, it is therefore very important to identify and avoid any criminal tax consequences at the earliest point in time. Consequently, our legal counselling work always takes the risks under criminal tax law into consideration.

Naturally, we also assist our clients once criminal tax proceedings have been initiated and provide support in negotiations with authorities involving criminal and administrative fines, with the office of the public prosecutor and before the criminal court. In proceedings for evading taxes on capital income, we advise and counsel investors, banks, bank board members and bank employees.


Dr. Volker Hommerberg

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