Criminal tax law

Criminal tax law in Hamburg: When the tax office investigates

Tax law in Germany is complex and multi-layered. Especially when it comes to tax offenses and their criminal consequences, it can quickly become confusing for laypersons. A specialist in criminal tax law is familiar with both the intricacies of tax law and the criminal consequences of violations.

The requirements for a voluntary disclosure exempting from prosecution have been massively increased by the legislator. We provide you with legally secure and absolutely reliable advice and keep an eye on all tax correction obligations. This also applies in particular if you, as an heir, are confronted with illegal assets in your estate. If formal criminal tax proceedings cannot be avoided, our decades of experience will help you.

Tax law vs. criminal tax law: what’s the difference?

Tax law determines how taxes are to be levied and paid. It regulates who has to pay taxes and how much they have to pay. Criminal tax law, on the other hand, deals with the criminal consequences of tax offenses. Put simply: tax law is about “What do I have to pay?”, while criminal tax law is about “What happens if I do not provide the tax authorities with information or provide them with false information? “.

The main offenses in criminal tax law

Criminal tax law deals with a range of criminal offenses, including in particular

• Tax evasion (§ 370 AO): This includes the deliberate concealment of income or assets in order to save taxes.
• Breach of ban (§ 372 AO): This refers to the unlawful import or export of goods.
• Smuggling (§ 373 AO): When goods are brought across the border illegally in order to avoid taxes.
• Tax evasion (§ 374 AO): This concerns the unlawful trading of goods for which taxes have been evaded.

Why a specialist for criminal tax law in Hamburg?

Criminal tax law is an extremely specialized area. If a tax offense is suspected, the consequences can be serious. An experienced and well-versed specialist tax lawyer has the necessary know-how to competently advise and represent those affected. Criminal tax law is particularly important in the Hamburg metropolitan region, where numerous companies, self-employed persons and private individuals are based.

Stricter penalties in criminal tax law

In the last ten years, case law in the area of criminal tax law has become much stricter. Depending on the extent, tax evasion can lead to high fines or even prison sentences. A prison sentence can be imposed, especially in cases that are considered particularly serious.

Conclusion and outlook

Whether you are an entrepreneur, self-employed person or private individual – criminal tax law potentially affects every taxpayer. Particularly in a business metropolis like Hamburg, it is advisable to seek the advice of a specialist criminal tax lawyer if you have any questions or suspicions about tax offences. They can not only clarify and advise, but also provide protection in the event of an emergency.

Do you need legal assistance in the area of criminal tax law in Hamburg?

Our experienced specialist lawyers for criminal tax law are on hand to provide you with advice and assistance. Contact us for an initial telephone consultation and benefit from our expertise in this complex area of law.