{"id":8239,"date":"2022-01-12T08:12:14","date_gmt":"2022-01-12T08:12:14","guid":{"rendered":"https:\/\/dev.strafrecht.de\/tax-criminal-law\/"},"modified":"2025-12-19T13:15:59","modified_gmt":"2025-12-19T11:15:59","slug":"criminal-tax-law","status":"publish","type":"page","link":"https:\/\/www.strafrecht.de\/en\/criminal-tax-law\/","title":{"rendered":"Criminal tax law"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"8239\" class=\"elementor elementor-8239 elementor-4283\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-70ba194 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"70ba194\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-ae069a2\" data-id=\"ae069a2\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb7a4ac elementor-widget elementor-widget-image\" data-id=\"fb7a4ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1260\" height=\"780\" src=\"https:\/\/www.strafrecht.de\/wp-content\/uploads\/2025\/12\/Butler_2022_WUP_Portraits_6373-1-1-1260x780.jpg\" class=\"attachment-landscape-1 size-landscape-1 wp-image-13394\" alt=\"\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-41122b6\" data-id=\"41122b6\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9b60cd5 elementor-hidden-mobile elementor-widget elementor-widget-image\" data-id=\"9b60cd5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1580\" height=\"780\" src=\"https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8-1580x780.jpg\" class=\"attachment-landscape-2 size-landscape-2 wp-image-4644\" alt=\"\" srcset=\"https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8.jpg 1580w, https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8-300x148.jpg 300w, https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8-1024x506.jpg 1024w, https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8-768x379.jpg 768w, https:\/\/www.strafrecht.de\/wp-content\/uploads\/2021\/12\/wp_profile_8-1536x758.jpg 1536w\" sizes=\"(max-width: 1580px) 100vw, 1580px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-38230dc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"38230dc\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-55a6342\" data-id=\"55a6342\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-93c7a88 elementor-widget elementor-widget-text-editor\" data-id=\"93c7a88\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Legislators and the courts have made criminal tax law more and more stringent in recent years. Prominent cases in the press have made it clear that this development places special demands on criminal defence in criminal tax law. The possibilities of a voluntary disclosure to avoid prosecution have been restricted.<\/p>\n<p>In sentencing for tax offences, the courts of instance are guided by the guidelines of the first criminal division of the Federal Supreme Court, according to which a tax evasion amounting to millions is likely to result in a prison sentence to be served.<\/p>\n<p>Our experience shows that professional defence in criminal tax cases requires strategically coordinated cooperation with substantive tax law representation. We therefore work closely with tax advisors and auditors as well as with tax departments of companies. In an exchange of specialists, we analyse and evaluate the facts of the case and the impending consequences under criminal tax law. In doing so, we consider it our core task to answer the question of an exempting voluntary disclosure for our clients wisely, comprehensively and unambiguously.<\/p>\n<p>Against the background of the increasingly intensive exchange of tax data across national borders, we have established intensive contacts with numerous banks and colleagues abroad. This enables us to quickly obtain the necessary documents in the context of investigative and cross-border administrative assistance proceedings and to make use of the increasingly narrow time horizon in criminal tax cases.<\/p>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-fe3d9f4\" data-id=\"fe3d9f4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-d26a41f elementor-grid-1 elementor-posts--thumbnail-top elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"d26a41f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;custom_columns&quot;:&quot;1&quot;,&quot;custom_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:0,&quot;sizes&quot;:[]},&quot;custom_columns_tablet&quot;:&quot;2&quot;,&quot;custom_columns_mobile&quot;:&quot;1&quot;,&quot;custom_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;custom_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.custom\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t      <div class=\"ecs-posts elementor-posts-container elementor-posts   elementor-grid elementor-posts--skin-custom\" data-settings=\"{&quot;current_page&quot;:1,&quot;max_num_pages&quot;:0,&quot;load_method&quot;:&quot;&quot;,&quot;widget_id&quot;:&quot;d26a41f&quot;,&quot;post_id&quot;:8239,&quot;theme_id&quot;:8239,&quot;change_url&quot;:false,&quot;reinit_js&quot;:false}\">\n      <div class=\"elementor-posts-nothing-found\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Legislators and the courts have made criminal tax law more and more stringent in recent years. Prominent cases in the press have made it clear that this development places special demands on criminal defence in criminal tax law. The possibilities of a voluntary disclosure to avoid prosecution have been restricted. In sentencing for tax offences, [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-8239","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.1 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Criminal tax law - Wessing &amp; Partner<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.strafrecht.de\/en\/criminal-tax-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Criminal tax law\" \/>\n<meta property=\"og:description\" content=\"Legislators and the courts have made criminal tax law more and more stringent in recent years. Prominent cases in the press have made it clear that this development places special demands on criminal defence in criminal tax law. The possibilities of a voluntary disclosure to avoid prosecution have been restricted. 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