Investigative proceedings

The criminal tax procedure begins with the initiation of the investigation. In the investigation process, it is important for lawyers to be contacted early in order to exercise the client’s rights and develop a strategy for the further proceedings.

Anyone who provides incorrect information to the tax office or fails to do so will commit tax evasion if this reduces the taxes owed. The tax office starts an investigation into tax evasion by the administrative fine and criminal office when a complaint is made. Or the tax office considers a certain situation to be punishable during an audit and therefore initiates ex officio tax criminal proceedings. In most cases, the accused receives a letter from the tax office (Finanzamt) which is responsible for tax criminal matters and which is also called the office for tax investigation. As in all criminal proceedings, the accused has the right to remain silent and to be represented by a lawyer. Without consulting a lawyer specializing in criminal tax law, the accused should not comment on the allegation. By representing a tax lawyer, the accused can ensure that his interests are represented as needed.

With a systematic defense, the investigation for tax evasion can be stopped. We will first inspect the investigation file with the office for tax investigation. We then contact our clients and discuss the defense and comment on the allegation.

The types of possible taxes to be evaded are varied. In addition to the classic types of tax, such as income tax, VAT and corporate tax, evasion of all taxes is regulated by the Abgabenordnung German tax code