Lawyer for commercial criminal law in Munich

Strategic criminal defense and consulting

The law firm schirach.law is based in Munich and operates nationwide in all areas of commercial criminal law. It provides advice and representation both in ongoing criminal proceedings and preventively. The main focus is on identifying criminal law risks at an early stage and avoiding them wherever possible. For this reason, the firm relies on a structured approach.

The focus is on a structured and tactically oriented defense. At the same time, legal, economic, and personal interests are taken into account. This enables the proceedings to be managed appropriately, especially in complex and reputation-sensitive cases.

Individual defense in commercial criminal law

A particular focus of schirach.law's work is on the criminal defense of individuals in commercial criminal law. This is an area where in-depth knowledge of criminal procedure, tactical skill, and strategic foresight are particularly important. Individual analysis is therefore essential.

The firm draws on many years of experience in complex investigations and main proceedings. For this reason, defense strategies are always developed on an individual basis. They are also tailored to the specific circumstances of the case, the evidence available, and the client's financial situation.

Advising and representing companies and corporations

schirach.law also advises and defends companies and public-law corporations. Our forensic experience in traditional criminal defense has proven invaluable, particularly in complex cases involving multiple parties. Strategic coordination also plays a key role.

This experience also forms the basis for preventive compliance consulting. In addition, the law firm actively represents clients in ongoing investigations and criminal proceedings. Schirach.law also consistently represents the interests of affected companies in asset recovery measures such as confiscation, seizure, or asset seizure. Last but not least, this involves protecting economic substance.

Targeted litigation – both in and out of court

The primary goal is always to reach a quiet, out-of-court settlement with the law enforcement or supervisory authorities. This is because high-profile trials often involve considerable reputational risks. For this reason, it is important to avoid them wherever possible.

At the same time , schirach.law has mastered the procedural craft of contentious main hearings. If a legal dispute is necessary, the defense is conducted in a consistent and structured manner. The enforcement of client rights is always at the forefront. Otherwise, legal disadvantages could arise.

Commercial criminal law and criminal tax law – closely linked

Allegations of economic criminal law are often inextricably linked to issues of criminal tax law. This is because business activities rarely have no tax implications. That is why schirach.law also advises and defends clients in criminal tax proceedings — from the initial proceedings to the conclusion of the case. This allows us to take any overlaps into account at an early stage.

The firm also has many years of experience in constructive and consistent dialogue with tax authorities, tax investigators, and public prosecutors. In addition, a reliable network of specialized tax experts is available for tax audits and tax disputes. As a result, it is often possible to achieve an appropriate and mutually agreeable conclusion to proceedings.

Expertise in the field of crypto assets and digital business models

schirach.law has extensive experience in dealing with crypto assets and digital asset structures. This applies in particular to:

• Cryptocurrencies,

• Non-fungible tokens (NFTs),

• Decentralized Finance (DeFi),

• Play-to-earn models and tokenized business models.

It is precisely in these areas that issues relating to commercial criminal law, criminal tax law, and money laundering law overlap. This makes an integrated approach particularly important. In addition, the legal framework is undergoing dynamic change.

Witness assistance and internal investigations

Another area of activity is advising and representing witnesses as witness counsel. This applies to both white-collar crime proceedings and internal investigations.

Based on experience gained in individual defense, risks for witnesses can be identified at an early stage. In addition, it is easier to assess the constellation of statements and to properly evaluate existing rights to refuse to provide information or testify. This strengthens a legally secure position.

Specialization as the basis for effective criminal defense

schirach.law's involvement in commercial criminal law is based on a keen interest in economic contexts and corporate decision-making processes. After all, effective criminal defense means forming a powerful unit with the client. That is precisely why trust is a key factor.

The wealth of knowledge possessed by clients often represents a decisive advantage. Investigative authorities cannot utilize this in the same way.

Specialist areas in commercial criminal law

Over the past 20 years, schirach.law has built up extensive expertise in various specialist areas . Only those who understand these specialist areas and are familiar with their dynamics can provide forward-looking advice and apply the applicable law to the benefit of their clients.

• Exhaust gas manipulation
• Criminal law relating to shares
• Investment fraud
• Labor Criminal Law
• Foreign trade criminal law
• Self-disclosure in accordance with the Foreign Trade and Payments Ordinance
• Bankruptcy offenses
• Criminal Banking Law
• Bribery / Corruptibility
• Industrial accidents
• Crypto Crime / Cryptocurrency Crime.
• Cum / Ex procedure
• Cyber Crime / Internet Criminal Law
• Data and data network crimes
• Design criminal law
• Money laundering
• Insolvency offences
• Insolvency Procrastination
• Capital Market Criminal Law
• cryptocurrency criminal law
• Criminal Law on Corruption
• Food Criminal Law
• Trademark and copyright criminal law
• Sanction Criminal Law
• Self-disclosure under criminal tax law
• Social security fraud
• Criminal tax law
• Environmental Criminal Law
• Property offences
• Competition criminal law
• Customs Criminal Law

Lawyer for criminal tax law in Munich

Strategic defense and preventive counseling

Criminal tax law is one of the most challenging areas of criminal law. At the same time, it involves considerable risks. Investigations into tax evasion (Section 370 of the German Fiscal Code (AO)), reckless tax evasion (Section 378 AO), or other criminal tax allegations therefore often lead to considerable legal, economic, and personal burdens. This is precisely why early legal assessment is particularly important.

schirach.law advises and defends clients in all phases of criminal tax proceedings. Its activities range from the initial suspicion to criminal tax investigations and court proceedings. In addition, there is a clear focus on preventive advice so that criminal tax risks can be identified at an early stage and avoided where possible. In this respect, a forward-looking approach is always at the forefront.

Criminal tax law – complex issues, significant risks

Criminal tax proceedings are often initiated by tax investigators or specialized public prosecutors. In addition, they often arise in the course of tax audits. Overall, these proceedings are complex, both legally and in practice. This is not least due to the large number of relevant tax regulations.

Crucial decisions are made at an early stage. Audit findings, estimates, or search measures can have a significant impact on the further course of events. It is therefore important to take a structured and strategic approach right from the start. Otherwise, the risks can increase significantly.

Typical charges in criminal tax law include:

• Tax evasion pursuant to Section 370 of the German Fiscal Code (AO),

• reckless tax evasion pursuant to Section 378 of the German Fiscal Code (AO),

• incomplete or incorrect information provided to the tax office,

• undeclared income, assets, or foreign circumstances,

• Criminal tax law risks in connection with cryptocurrencies and digital assets.

schirach.law therefore pursues an approach that combines tax law, criminal law, and economic aspects. This results in a robust and individually tailored defense strategy. At the same time, economic implications are always kept in mind.

Defense in all phases of criminal tax proceedings

schirach.law supports clients in all stages of criminal tax proceedings. This includes in particular:

• Advice in case of initial indications or suspected cases

• Defense in criminal tax investigation proceedings

• Accompaniment during searches and seizures

• Communication with tax investigators, tax authorities, and public prosecutors

• Defense in court proceedings

The focus is always on conducting proceedings in an appropriate and tactically coordinated manner. The aim is to minimize risks, maintain room for maneuver, and at the same time work toward a viable solution at an early stage.

Preventive advice and voluntary disclosure in criminal tax law

An essential part of schirach.law's work is providing preventive advice on criminal tax law. In many cases , criminal consequences can be avoided or at least significantly limited through timely analysis and targeted action.

Voluntary disclosure exempting from punishment (Section 371 of the German Fiscal Code) is particularly important in this context. However, it is subject to strict formal and material requirements. For this reason alone, incomplete information, incorrect calculations, or undisclosed periods can result in the exemption from punishment being revoked. This may lead to the initiation of preliminary proceedings.

schirach.law therefore provides support in carefully reviewing the initial tax situation. In addition, we prepare legally compliant voluntary disclosures and coordinate strategy with the relevant tax authorities.

Criminal tax law and cryptocurrencies

Due to the growing importance of digital assets, tax issues relating to cryptocurrencies, tokens, and other digital assets are increasingly coming under the scrutiny of the tax authorities. In particular, undeclared profits from trading, mining, staking, lending, or airdrops, as well as insufficiently documented transactions, often lead to criminal tax investigations.

Thanks to the additional qualification as certified advisors for crypto assets and taxes (WIRE) , schirach.law also offers sound advice on these matters. In doing so, tax law and criminal tax law issues are appropriately combined.

Law firm in Munich – nationwide practice

The law firm schirach.law is based in Munich. However, it provides representation throughout Germany. Consultations can be conducted in person, by telephone, or via secure digital communication channels. Confidentiality and an approach tailored to each individual case are always paramount.

If you are facing criminal tax investigations, if risks are emerging in the course of a tax audit, or if preventive clarity is required, it is advisable to seek legal advice at an early stage. schirach.law therefore provides objective, discreet advice with a strategic view of the respective procedural situation.

Lawyer for crypto criminal law in Munich

If you are facing preliminary proceedings in connection with Bitcoin, Ethereum, stablecoins, NFTs, or tokenized assets from DeFi structures, you will need specialized criminal law advice. This is because crypto-related criminal proceedings combine criminal law, tax law, and technical issues and place special demands on the defense. As lawyers specializing in crypto criminal law in Munich, we advise and defend clients nationwide in criminal and tax criminal proceedings in the field of crypto crime.

In complex investigations, schirach.law supports clients as criminal defense attorneys for cryptocurrencies in Munich with technical and criminal law expertise—discreetly, strategically, and soundly.

Criminal defense and voluntary disclosure in relation to cryptocurrencies

Blockchain technology opens up new economic opportunities. At the same time, it leads to considerable complexity in terms of criminal and tax law risks. As soon as investigative authorities, tax investigators, or specialized central offices take action in connection with cryptocurrencies, tactical acumen, in-depth legal understanding, and technical knowledge of on-chain transactions, wallet structures, and exchange processes are required.

Cryptocurrencies are increasingly becoming the focus of criminal prosecution. Investigations concern not only traditional cryptocurrencies, but also tokenized assets, DeFi structures, and NFT-based business models. Accordingly, such proceedings require specialized criminal law advice.

As attorneys and specialist attorneys for criminal law in Munich, as well as certified advisors for crypto assets and taxes (WIRE), we advise and defend clients in criminal and tax criminal proceedings relating to crypto assets – nationwide and with a strategic focus.

Understanding crypto criminal law – complex relationships, clear strategies

Cryptocurrency criminal law is where traditional criminal law meets digital innovation. As a cryptocurrency criminal law attorney in Munich, schirach.law is familiar with the criminal, tax, and technical specifics of digital assets. In addition to the tax treatment of digital assets, money laundering law issues, technical details of on-chain and off-chain transactions, and the evaluation of extensive transaction data play a central role.

Even seemingly minor omissions, such as failing to declare crypto gains for tax purposes, using custodial or non-custodial wallets, or dealing with centralized (CEX) and decentralized exchanges (DEX), can have criminal consequences.

Typical accusations in this area include:

• • Tax evasion in connection with cryptocurrencies,

  • Failure to declare crypto gains, such as from trades, swaps, staking income, or airdrops.

  • missing information on foreign stock exchange accounts or DeFi protocols,

  • Money laundering allegations pursuant to Section 261 of the German Criminal Code (StGB)

  • Fraud, investment fraud, or market-related crimes,

  • Subsidy activities related to blockchain or token projects.

In these proceedings, an early, appropriate, and technically informed defense strategy is of crucial importance.

Specialized consulting in crypto criminal law

Defense in crypto-related criminal proceedings requires not only criminal law experience but also an in-depth understanding of the technical fundamentals of blockchain systems. These include, in particular:

• Wallet architectures and key concepts,

• Token standards and smart contract logic,

• Transaction tracking and evaluation,

• Tax classification of digital assets.

Thanks to its combination of specialist criminal law expertise and certifications as a consultant for crypto assets and taxes (WIRE), schirach.law offers specialized and interdisciplinary advice in this sensitive area of law.

Criminal defense for cryptocurrency and blockchain offenses

schirach.law defends defendants in all stages of criminal proceedings—from initial contact with investigating authorities to defense in court proceedings. Our services include, in particular:

• Preliminary investigation by the public prosecutor's office,

• Summonses from the police or tax investigators,

• Searches and seizures,

• Seizure of hardware wallets, seed phrases, private keys, or access data to exchange accounts.

Cryptocurrency-related criminal proceedings are often based on the analysis of blockchain explorers, on-chain data, and exchange reports. Investigative authorities use analysis tools to track transaction paths and identify wallet clusters. An effective defense requires an understanding of these technical fundamentals and their legal classification.

As a lawyer specializing in crypto criminal law in Munich, the focus is on managing preliminary investigations at an early stage, classifying technical issues from a legal perspective, and minimizing risks for clients. In doing so, criminal, technical, and economic aspects are always brought together.

Criminal tax law & voluntary disclosure exempting from punishment for crypto gains

A particular focus of schirach.law is criminal tax law relating to cryptocurrencies. Undeclared or incompletely declared profits from trading in digital assets are a frequent trigger for criminal tax investigations.

In many cases, voluntary disclosure with exemption from punishment may be the only way to prevent criminal proceedings. However, it must be complete, accurate, and timely. Even minor deficiencies, such as in the preparation of complex transaction histories from multiple wallets, exchange accounts, Layer 2 networks, or DeFi protocols, can jeopardize the exemption from punishment.

schirach.law provides support in carefully analyzing the situation, correctly classifying transactions for tax purposes, and strategically communicating with tax authorities and tax investigators.

Client-focused, tactical, and digitally competent

In line with our firm's approach to commercial and tax criminal law, our work in crypto criminal law is also based on close cooperation with clients, a tactically coordinated approach, and a well-thought-out communication strategy—both during and outside of court proceedings.

Complex issues are not considered in isolation, but are always analyzed in the context of the economic and personal objectives of our clients. In many cases, it is possible to conclude proceedings without a high-profile trial.

Law firm in Munich – nationwide representation

schirach.law is based in Munich. However, we represent clients throughout Germany. Consultations can take place in person, by telephone, or via secure digital communication channels—always confidentially and tailored to the individual case.

Confidential initial consultation on crypto criminal law

If a preliminary investigation in connection with cryptocurrencies is imminent or already pending, a search is imminent, or a voluntary disclosure is to be prepared, timely and strategic legal advice is crucial.

schirach.law provides confidential advice on your individual situation and the available legal options.

Lawyer for money laundering criminal law in Munich

Preventive advice and defense – schirach.law

schirach.law in Munich has particular expertise in the field of criminal law relating to money laundering and the prevention of money laundering under the Money Laundering Act (GwG). Its activities include both preventive advice on money laundering risks and defense infine proceedings under the GwG and in criminal proceedings for money laundering under Section 261 of the German Criminal Code (StGB). The firm provides advice and representation nationwide to private individuals, companies, and obligated parties within the meaning of the Money Laundering Act.

Money laundering – criminal and regulatory risks

Money laundering allegations regularly affect sensitive financial and reputational interests. Investigations are often triggered by reports of suspected money laundering, which banks or other obligated parties must submit to the Financial Intelligence Unit (FIU). Even mere suspicion can have significant consequences, such as account freezes or delayed transactions.

schirach.law advises and defends clients in particular in the following areas:

• Criminal proceedings for money laundering (Section 261 of the German Criminal Code),

• Penalty proceedings under the Money Laundering Act (GwG),

• regulatory measures in connection with AML obligations,

• Suspicious activity reports and their consequences.

At the same time, clients are supported in identifying risks at an early stage and managing them in a legally compliant manner.

Defense of obligated parties in AML audits and administrative fine proceedings

The law firm schirach.law advises and defends obligated parties under the Money Laundering Act in money laundering audits by supervisory authorities and in administrative offense and fine proceedings for violations of the Money Laundering Act. This applies in particular to allegations of inadequate risk analyses, deficiencies in internal security measures, and violations of due diligence, reporting, and documentation obligations.

In addition, the law firm supports clients during ongoing audit proceedings. It handles communication with supervisory authorities and prepares robust statements. The aim is to limit fines, regulatory measures, and reputational consequences at an early stage.

Extensive experience in money laundering prevention and prosecution

Attorney Marco Benedikt von Schirach was a member of the Munich Bar Association's Executive Committee from 2018 to 2025 and Chairman of Department XV – Money Laundering Prevention. In this role, he was responsible for monitoring compliance with money laundering regulations by more than 24,000 attorneys and was also responsible for administrative fine proceedings.

This provides an in-depth understanding of money laundering issues from the perspective of supervisory and prosecuting authorities. This experience flows directly into the work of schirach.law. In addition, attorney Marco Benedikt von Schirach regularly acts as a speaker and, starting with the 4th edition, comments on the chapter "Money Laundering" in the standard commentary Gaier/Wolf/Göcken, Anwaltliches Berufsrecht (Gaier/Wolf/Göcken, Professional Law for Attorneys).

This extensive expertise directly influences the work of schirach.law, be it in the prevention of money laundering or in the defense in misdemeanor and criminal proceedings.

Quick help with account suspensions following suspected money laundering

A common practical starting point is the freezing of bank accounts. Banks are required to report suspicious transactions that may involve money laundering. This often leads to delays or the complete blocking of accounts.

Typical triggers are:

• large or regular cash deposits,

• Transactions that deviate from previous payment behavior

• Foreign transactions,

• Newly opened bank accounts.

At the same time, banks are not permitted to inform their customers about a suspended suspicious transaction report. As a result, it often remains unclear to those affected why a transaction is not being executed or why an account has suddenly been blocked.

Obligation to stop, FIU, and seizure of assets

After submitting a suspicious activity report, banks are subject to a legal obligation to suspend transactions. A transaction may only be executed once the FIU or the public prosecutor's office has given its approval or no prohibition has been issued. If no prohibition is issued, the bank may execute the transaction at the earliest after the end of the third business day (excluding Saturdays).

In practice, banks often freeze accounts as a precautionary measure until the investigating authorities have completed their investigation. The public prosecutor's office decides at short notice whether to release a transaction or apply for a court order to freeze assets. If a freezing order is issued, the account is seized. Appeals are possible, but do not always lead to a quick release. In addition, the bank may terminate the business relationship, which can have significant consequences.

Early action in the event of irregularities on the part of the bank

That is why swift and structured action is crucial. The first signs may already be delayed or unexecuted transactions. Vague or evasive explanations from the bank should also be taken seriously.

The employees at schirach.law are very familiar with the procedures at banks, FIUs, and public prosecutors' offices. If clients can promptly prove that assets originate from legal sources, suspicions can often be quickly cleared up. In many cases, account freezes can thus be lifted or at least shortened.

Expertise in the field of crypto assets and digital transactions

The law firm schirach.law has particular experience in connection with crypto assets and digital business models, including:

• Cryptocurrencies,

• Non-fungible tokens (NFTs),

• Decentralized Finance (DeFi),

• Play-to-earn structures.

Transactions in these areas are increasingly the focus of money laundering audits. schirach.law combines criminal law, regulatory, and technical expertise to provide integrated advice.

What is money laundering?

Money laundering refers to the attempt to make assets from illegal activities appear as legal income. This always requires a so-called predicate offense from which the assets originate.

The legislature has recently significantly expanded the definition of money laundering (Section 261 of the German Criminal Code). Under the all-crimes approach, any criminal offense can serve as a predicate offense, such as fraud, embezzlement, or tax evasion. In addition, the Money Laundering Act imposes comprehensive prevention and reporting obligations on certain professional groups.

EU money laundering package and increasing regulatory pressure

In addition, the legal framework is constantly changing. At the European level in particular, the requirements for obligated parties are becoming increasingly stringent. The EU Money Laundering Regulation (EU) 2024/1624 will come into force on July 1, 2027. Even before that, the new European supervisory authority AMLA will commence operations from its headquarters in Frankfurt.

As a result, regulatory pressure continues to increase. schirach.law provides support in navigating this dynamic environment in a legally compliant manner—both preventively and in the event of a conflict.

Lawyer for foreign trade criminal law and customs criminal law in Munich

Strategic criminal defense and consulting – schirach.law

Foreign trade criminal law and customs criminal law are among the central areas of commercial criminal law. Schirach.law places particular emphasis on these areas. As a law firm specializing in foreign trade criminal law and customs criminal law in Munich, we advise and defend companies and private individuals throughout Germany in criminal and administrative fine proceedings in international trade.

At the same time, foreign trade law and customs law are becoming increasingly important in a globalized economy. This is because violations often result in fines or criminal investigations. This can have significant economic and personal consequences.

That is why these areas of law play a central role for companies and private individuals. This applies in particular to players in the international trade of goods, services, or capital. schirach.law has many years of practical experience and advises clients quickly, clearly, and in a targeted manner.

Lawyer for foreign trade criminal law and customs criminal law in Munich

Legally compliant advice in international trade

Foreign trade law regulates Germany's economic relations with other countries. It protects interests relating to security, foreign policy, economics, and trade. In order to safeguard these interests, the state intervenes and restricts free trade in certain areas.

As global political conditions are constantly changing, legislators regularly amend foreign trade law. As a result, companies and private individuals are constantly faced with new legal requirements.

Problems arise, for example, when companies fail to implement effective compliance structures. Similarly, inadequate employee training often leads to risks. In addition, complex supply chains and international contracts increase the risk of legal disputes.

Prohibitions and licensing requirements in foreign trade law

Foreign trade law imposes prohibitions and licensing requirements. It also obliges economic operators to present accompanying documents for goods or to report certain transactions.

The Foreign Trade Act (AWG) and the Foreign Trade Ordinance (AWV) form the national legal basis. At the same time, EU law is having an increasing influence on this area. As a result, national regulations often only play a supplementary role, for example in the case of dual-use goods.

The customs administration monitors compliance with these requirements. It not only controls the movement of goods, but also the movement of services, capital, and payments. At the same time, it prosecutes administrative offenses. Criminal offenses, on the other hand, are prosecuted by the public prosecutor's office.

Particularly in complex cases with international implications, early consultation with a lawyer specializing in foreign trade criminal law and customs criminal law in Munich is crucial in order to identify risks in good time and take countermeasures.

Foreign trade reporting obligations

The Foreign Trade and Payments Ordinance (AWV) requires companies and private individuals to submit extensive reports on capital and payment transactions. These reports provide important statistical data, for example on the balance of payments or shareholdings.

That is why the competent authorities strictly monitor compliance with reporting requirements. Violations are punishable by fines of up to €30,000.

Companies and private individuals submit reports to the Deutsche Bundesbank exclusively in electronic form. schirach.law actively supports clients in submitting reports correctly and on time via the AMS portal.

Foreign trade criminal law and reporting obligations in international shareholding transactions

Companies and private individuals are subject to extensive reporting requirements under foreign trade law if they hold stakes in foreign companies. The so-called stock statistics for direct investments record cross-border holdings of 10% or more of the capital or voting rights and are used for statistical analysis by the Deutsche Bundesbank.

K3 notification for foreign investments

A K3 notification is required if companies or natural persons hold at least 10% of a foreign company and its total assets exceed certain thresholds. Indirect holdings are also subject to reporting requirements.
Since January 1, 2025, the reporting requirement only applies to companies with total assets of €6 million or more.

K4 notification for foreign participation in domestic companies

The K4 report applies to domestic companies in which foreigners hold at least a 10% stake. This also includes branches and permanent establishments of foreign companies.
Exceptions apply if certain balance sheet thresholds are not exceeded.

Particularly in the case of complex shareholding structures, early legal review is crucial in order to avoid fines or criminal risks under foreign trade criminal law.

Notifications of payments in accordance with the AWV

In addition to investments, cross-border payments are also subject to extensive reporting requirements under the Foreign Trade and Payments Ordinance (AWV). Payments above certain thresholds made between German residents and foreign nationals are subject to reporting requirements.

Z4 and Z10 messages in payment transactions

The following, among others, are subject to reporting requirements:

• Transfers and cash payments

• Offsetting and clearing

• Contributions in kind to companies or permanent establishments

These payments are referred to as Z4 reports . If they relate to securities or financial derivatives, they are recorded as Z10 reports must be submitted.

Since January 1, 2025, an increased reporting threshold of €50,000 has been in effect. Payments below this threshold and certain goods and credit transactions are exempt.

However, incorrect or omitted reports may result in administrative offenses or criminal proceedings.

Defense through early voluntary disclosure pursuant to Section 22(4) AWG

Section 22(4) of the Foreign Trade and Payments Act (AWG) provides for the possibility of voluntary disclosure in the case of negligent violations, thereby exempting the offender from criminal prosecution or fines. The prerequisite for this is that the violation is discovered during self-monitoring and reported before the authorities begin their investigation.

In addition, appropriate measures must be taken to prevent further violations. Whether a voluntary disclosure is effective depends crucially on whether the violation can be classified as negligent.

An incorrect or late voluntary disclosure may lose its protective effect. Therefore, legally precise preparation is essential.

Criminal defense in customs criminal law and criminal tax law

Customs criminal law primarily affects companies involved in cross-border goods traffic. However, private individuals may also come under scrutiny, for example if they fail to declare cash or goods subject to excise duty.

Customs offenses are regulated in Sections 369 et seq. of the German Fiscal Code (AO). These include, among others:

• customs evasion

• Breaking the ban and smuggling

• tax evasion

• tax code fraud

In addition, there are customs violations (Section 377 AO), which can be punished with fines of up to €50,000 and can even result in business prohibitions.

Due to their international nature, customs penalty proceedings are particularly complex. They therefore require an early, structured defense strategy in order to limit personal and business consequences.

Self-disclosure exempting from punishment under customs law

Customs criminal law also recognizes voluntary disclosure exempting from punishment under Section 371 of the German Fiscal Code (AO). However, this only applies to customs evasion. Other offenses, such as smuggling or customs receiving, remain unaffected.

If the voluntary disclosure fails, immunity from prosecution does not apply. Inthis case, it merely serves to mitigate the punishment.

Services provided by schirach.law in foreign trade and customs criminal law

schirach.law provides comprehensive advice and defense services to clients in areas including:

• preventive compliance consulting,

• Customs and foreign trade audits,

• Administrative offenses and criminal proceedings,

• Voluntary disclosures under the AWG and AO,

• Defense of managing directors, board members, and senior executives.

The firm actively analyzes risks, develops customized strategies, and protects clients from personal and business sanctions, such as registry entries or license revocations.

Lawyer for medical criminal law in Munich

Strategic criminal defense and compliance consulting – schirach.law

The law firm schirach.law is based in Munich and operates nationwide in the fields of medical criminal law, medical malpractice law, and pharmaceutical criminal law. Criminal allegations in the healthcare sector regularly involve sensitive issues with considerable legal, economic, and professional risks. In addition to criminal sanctions, there is often the threat of professional disciplinary measures, revocation of licenses, recourse claims, or serious damage to reputation.

This affects not only doctors, dentists, pharmacists, clinics, medical care centers (MVZ), medical device manufacturers, and pharmaceutical companies, but also medical professionals such as medical assistants, nurses, caregivers, and medical-technical assistants (MTA). schirach.law advises and defends clients in all phases of criminal proceedings and takes preventive measures to limit criminal and professional liability risks at an early stage.

Increasing risks in medical criminal law

The risks associated with medical malpractice law and criminal law have increased significantly in recent years. This is due to both stricter legislation and a significant intensification of investigation and prosecution practices.

The law on combating corruption in the healthcare sector, which introduced the criminal offenses of bribery and corruption in the healthcare sector (Sections 299a and 299b of the German Criminal Code), is of central importance. The aim of the legislature is to impose criminal sanctions on economically motivated influence on medical decisions. Even cooperation agreements, remuneration models, or gifts can be relevant under criminal law in certain circumstances.

In addition, healthcare professionals are subject to a wide range of other regulations, including social law, professional law, pharmaceutical law, medical device law, data protection law, and competition law. The complexity of these standards significantly increases the risk of criminal investigations, even in the absence of intent.

Intensified prosecution practices by specialized public prosecutors

Parallel to the legal changes, prosecution practices in medical criminal law have also become significantly stricter. In several federal states—including Bavaria— specialized public prosecutors' offices have been set up that deal exclusively with criminal misconduct in the healthcare sector.

These public prosecutors' offices have special expertise and often work closely with health insurance companies, auditing bodies, and supervisory authorities. Preliminary investigations are therefore regularly extensive, data-intensive, and focused on a comprehensive clarification of the facts at an early stage. This requires an equally specialized and forward-looking defense.

Professional law consequences and licensing risks

The particular sensitivity of medical criminal law lies in the professional law consequences. In addition to fines or prison sentences, measures such as the revocation or suspension of a license to practice medicine, the withdrawal of contract physician approvals, disciplinary sanctions, or entries in professional law registers may be imposed.

The professional consequences for those affected are often more serious, both financially and personally, than the criminal sanctions themselves. Since criminal proceedings regularly set the course for subsequent professional decisions, an integrated defense strategy is required that takes criminal and professional aspects into account from the outset.

schirach.law incorporates relevant medical, social, and professional law standards into its strategic considerations at an early stage and is in regular contact with the relevant licensing and supervisory authorities. We also collaborate with specialized colleagues throughout Germany who are experts in medical, pharmaceutical, and medical device law.

Pharmaceutical criminal law – regulatory risks for companies and responsible persons

Pharmaceutical criminal law places special demands on companies and responsible persons in the pharmaceutical industry. Investigations often concern violations of the German Medicines Act (AMG), the German Advertising of Medicines Act (HWG), or European approval and safety requirements.

Typical allegations in pharmaceutical criminal law include:

• unauthorized marketing or advertising of medicinal products,

• Violations of marketing authorization or pharmacovigilance obligations,

• Incorrect or incomplete documentation of clinical trials,

• criminal cooperation with service providers,

• Violations of organizational and supervisory duties.

schirach.law advises and defends both companies and responsible executives, always taking into account organizational law and compliance issues.

Preventive compliance consulting in healthcare

Preventive compliance consulting is becoming increasingly important in the healthcare sector in order to avoid criminal and professional liability risks. Complex organizational structures, collaborations, and remuneration models in particular harbor considerable criminal liability risks if they are not carefully reviewed and documented.

schirach.law provides support in the following areas:

• the analysis of existing compliance structures,

• the identification of areas of criminal risk,

• the development of practical prevention measures,

• supporting internal audits and internal investigations.

The aim is to identify risks at an early stage and avoid preliminary investigations wherever possible.

Witness assistance and internal investigations

Another focus is on representing witnesses in medical criminal proceedings and in internal investigations. Witnesses are often under considerable pressure and frequently underestimate their own criminal risks.

Based on forensic experience gained in criminal defense, potential risks can be identified at an early stage, statements can be evaluated, and rights to refuse to provide information or testify can be appropriately classified.

Typical charges in medical criminal law and pharmaceutical criminal law

The following allegations arise in particular in medical criminal law, pharmaceutical criminal law, and criminal law relating to doctors:

• Accounting fraud (§ 263 StGB)

• Criminal law relating to medicinal products

• Medical malpractice and criminal allegations against medical practitioners

• Bribery and corruption

• Negligent homicide (Section 222 of the German Criminal Code)

• Negligent bodily injury

• Assault (§ 223 StGB)

• Corruption in the health sector (§§ 299a, 299b StGB)

• Pharmaceutical Criminal Law

• Tax evasion (Section 370 of the German Fiscal Code)

• Misuse of title (Section 132a of the German Criminal Code)

• Failure to render assistance (Section 323c of the German Criminal Code)

• Infidelity (§ 266 StGB)

• Violation of medical confidentiality (§§ 203, 204 StGB)

• Violations of the German Medicines Act (AMG)

• Violations of the Narcotics Act (BtMG)

Law firm in Munich – nationwide representation

schirach.law is based in Munich. However, we provide advice and representation in medical criminal law and pharmaceutical criminal law throughout Germany. Communication can take place in person, by telephone, or via secure digital communication channels. Discretion, professional precision, and a strategy tailored to each individual case are our top priorities.