Criminal Tax Law


Pauka, von Dreden & Link provides consultation and defense in all areas of criminal tax law. In the recent past, the legal framework for criminal tax law has been intensified. Possibilities of immunity for reporting false or incomplete tax declarations to the tax authorities have been considerably restricted. In assessing punishment, the courts orient themselves to legal guidelines by the German Federal Court of Justice, according to which tax evasion involving more than one million Euros is punishable by imprisonment and cannot be reduced to probation. 

Without sufficient knowledge of the implications of criminal tax law, it is not possible to provide a proper defense in commercial criminal matters since the consequences of criminal tax law are often inextricably linked to further charges. Examples of this are the prohibition of making deductions and the obligation to notify the authorities on matters involving charges of corruption.

In commercial criminal law cases, we not only recognize the implications of tax laws and criminal tax laws, but also defend and advise our clients regarding the actual tax, customs, and deduction charges and inquiries. Of course, this also includes advice and representation on reporting false or incomplete tax declarations to the tax authorities in accordance with Section 371 of the Fiscal Code of Germany (AO) and submitting correction notifications in accordance with Section 153 of the Fiscal Code of Germany (AO). If necessary, we can consult with tax advisers and tax lawyers from our network.