Tax Criminal Law
Tax criminal law includes all laws which threaten sanctions due to violations of the tax laws. They always require, therefore, the fulfillment of the definition of the offense by substantive tax law (blanket elements of the offense). The tax law of the Federal Republic of Germany is, in turn, complicated, opaque, subject to frequent amendments and is difficult to understand even for tax law specialists. Nevertheless, violations are prosecuted with great commitment and with the cooperation of the tax and criminal law enforcement authorities. Particularly important for the defense in tax criminal law proceedings is advance legal advice because, quite often, a criminal proceeding can be anticipated with the filing of a self-report of an offense causing a release from criminal liability. Also after the initiation of a tax criminal proceeding, good possibilities exist, by agreements with the law enforcement authorities, to find reconcilable means of ending the proceeding.