Tax evasion penalty

Tax evasion can have the following legal consequences:

  • A prison sentence
  • A Fine
  • Suspension for a monetary condition

The expected penalty for tax evasion depends on the severity of the crime. This means that the penalty is higher if the taxes evaded are high.

The amount and type of penalty for tax evasion depend on the specific individual case. There are no general tables and laws for taxes evaded. However, the German Federal Court of Justice (Bundesgerichtshof) has determined that when the evaded taxes amounts upwards of € 100,000, a prison sentence is usually to be fixed. This can be suspended for probation. The maximum prison sentence is five years for a simple case of tax evasion and ten years for a particularly severe case of tax evasion.

The Criminal Code states that the punishment is based on certain criteria:

  • Motives and goals of the perpetrator
  • Attitude of the convicted
  • Type of execution and the impact of the act
  • Past life of the offender, his personal and economic circumstances
  • Behavior after the fact, especially if trying to compensate damage.

Being represented by a specialist defense lawyer in criminal tax law can have a positive impact on the punishment. It is also possible in the case of a legal proceeding to suspend the proceeding for the payment of an amount of money.

If a fine is imposed, the penalty is calculated according to the so-called daily rate. A daily rate corresponds to the amount that the accused earns per day. With a monthly net income of € 1,500, the daily rate is € 50.


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