Commercial criminal law & tax criminal law in Munich

Commercial criminal proceedings

schirach.law is based in Munich and is active nationwide in all areas of commercial criminal law & criminal tax law. The law firm is tailored to the effective criminal defence of individuals in criminal and administrative offence proceedings. In doing so, we can draw on extensive procedural knowledge and tactical skills in the field of white-collar crime & tax offences law, which have been continuously refined over the last 15 years.

The primary goal is to avoid a high-profile main hearing by reaching an out-of-court settlement with the prosecuting authorities. Should this not be possible, schirach.law has the necessary "know-how" to be able to defend effectively even in a contentious main hearing.

Effective defence

schirach.law's commitment to white-collar crime is not only a professional specialization, but also a passion. This can be traced back to a strong interest in economic connections, the people involved in economic life and the complex life situations resulting from them. For schirach.law, effective criminal defence means forming a powerful unit with the client. Because the wealth of knowledge of one's own client results in the decisive "competitive advantage", which the criminal investigation authorities cannot access.

Areas of expertise

Only those who learn to understand the special subject matter and are familiar with its dynamics are able to advise with foresight and apply applicable law for the benefit of their clients. Against this background, we have been able to build up comprehensive expertise in a number of special areas over the last 15 years. Therefore, schirach.law is suitable, capable and qualified to act with prudence even in unmanageable and complex situations:

• Criminal labour law (withholding and embezzlement of pay, illegal employment, illegal hiring of workers)
• Criminal drug law (violations according to the German Drug Law, AMG)
• Criminal medical law
• Industrial accidents
• Data and data network offences (violations according to the Federal Data Protection Act, BDSG)
• Design criminal law
• Money laundering (violations under the Money Laundering Act, GWG)
• Insolvency offences (violations according to the Insolvency Code, InsO; according to the German Commercial Code, HGB)
• Capital Market Criminal Law
• Criminal law on corruption (bribery and corruptibility, granting and accepting advantages; §§ 299, 331, 332, 333, 334 StGB)
• Food criminal law (offences under the Food, Commodities and Feed Code, LFGB)
• Medical criminal law (accounting fraud, corruption in the health care system)
• Trademark and copyright criminal law 
• property offences (embezzlement, fraud, investment fraud, credit fraud, embezzlement, etc.)
• Criminal competition law (agreements restricting competition § 298 StGB; infringements under the law against unfair competition, UWG)
• Customs and foreign trade criminal law (violations according to the Foreign Trade Act, AWG)

Commercial criminal law & tax criminal law in Munich

Criminal tax proceedings

Criminal tax law is extremely closely linked to criminal business law. This is because hardly any entrepreneurial action remains without consequences under tax law. Therefore, schirach.law also advises and defends in criminal tax proceedings from the first procedural measure to the conclusion of the proceedings. In doing so, schirach.law can draw on comprehensive expertise and many years of experience in the dialogue with the financial and criminal prosecution authorities. A current focus of our activities is the defense in so-called scope proceedings, such as "sales tax carousels" or "cum-ex proceedings". Another focus is on cross-border matters.

Tax dispute proceedings

Both for tax audits and tax dispute proceedings - with the aim of a mutually beneficial termination of proceedings - we can fall back on a comprehensive network. Likewise, we work closely with our clients' tax advisors in a collegial manner and based on a division of labour.

Silent process termination

The primary goal is usually to avoid a high-profile trial by reaching an out-of-court settlement with the financial and/or law enforcement authorities. Should this not be possible, schirach.law has the necessary know-how to defend effectively in a disputed main hearing.

Areas of expertise

• cum-ex process
• Income tax evasion (Income Tax Act, EStG)
• Trade tax evasion
• Income tax evasion
• Tax evasion (§ 370 AO)
• Tax fraud (§ 374 AO)
• Tax irregularities (§ 377 AO)
• reckless tax reduction (§ 378 AO)
• Tax hazard (§ 379 AO)
• Value added tax evasion (Value Added Tax Act, UStG)
• Sales tax carousels

Medical criminal law

In the course of practice, medical criminal law has developed into a further focus of activity, which deserves special mention in addition to commercial criminal law and tax criminal law. This is because the risks for all players in the health care sector are also constantly intensifying in medical criminal law. Not only doctors, pharmacists, hospitals, medical device manufacturers and pharmaceutical companies are affected, but also medical professionals such as physician assistants, nurses, carers or MTAs.

Increasing risks in medical criminal law

The increase in risks is mainly due to stricter legislation. Most recently, the introduction of the law to combat corruption in the health care system has attracted a great deal of attention. This is intended to take a firm stand against bribery and corruptibility in the German health care system by means of criminal law. In addition, actors in the health care system must take into account the constantly changing regulations of social, medical and data protection law. But prosecution practices have also become massively more stringent. Since 2014, three key public prosecutor's offices have been established in Bavaria alone to combat criminal misconduct in the healthcare system, and their responsibilities have been extended to include nursing services.

Imminent consequences under professional law

The complexity of medical criminal law and medical criminal law is based on the impending consequences for the profession. Thus, the revocation of a license to practice medicine can often have more far-reaching personal and economic consequences than the primary criminal sanction. Since the decisive course for subsequent professional legal proceedings is already set in the criminal proceedings, advice and defence always requires the inclusion of the relevant medical and professional law standards. For this reason, a regular exchange with professional law supervisory authorities is maintained in order to be able to make a prognosis for the subsequent professional law proceedings during the criminal proceedings, if possible. In addition, there is close cooperation with specialists in the fields of medical, pharmaceutical and medical product law, so that, if necessary, experienced lawyers from these fields can be called in during ongoing criminal proceedings.

Compliance in the healthcare sector

In order to minimise criminal and professional risks from the outset, preventive compliance advice for all players in the healthcare industry is playing an increasingly important role.

Fields of activity

The following accusations are reinforced in the criminal law relating to doctors and medicine:

• Accounting fraud (§ 263 StGB)
• Errors of treatment (bodily injury § 223 StGB, negligent homicide § 222 StGB, failure to render assistance § 323c StGB)
• Bribery and corruptibility in the healthcare system (§§ 299a, 299b StGB)
• Tax evasion (§ 370 AO)
• Misuse of titles (132a StGB)
• Infidelity (§ 266 StGB)
• Violation of medical confidentiality (§§ 203, 204 StGB)
• Violations of the German Medicines Act (AMG)
• Violations of the Narcotics Act (BtMG)

Money laundering

Money laundering is an attempt to present illegally acquired assets as if they had been acquired legally. The assets are "laundered" for the authorities, so to speak. Money laundering requires that another criminal act, a so-called predicate offense, from which the asset originates, has been committed first.

Criminal law and misdemeanor law

One of schirach.law 's core competencies in Munich is advising and defending clients in cases involving fines and criminal charges in the area of money laundering under the German Money Laundering Act (GWG) and Section 261 of the German Criminal Code (StGB ). Regulatory offence law and criminal law are closely linked here.

Attempts to smuggle illegally obtained assets into the economic cycle are no longer punished only with regard to possible perpetrators under the Criminal Code pursuant to Section 261 StGB. The Money Laundering Act (GwG) also imposes a wide range of reporting, due diligence and documentation obligations on certain groups of persons. This is intended to make it easier to identify persons who are guilty of money laundering.

Money Laundering Prevention

Marco Benedikt von Schirach, attorney-at-law, holds the office of the chairman of the Board of Directors of the Munich Bar Association, he holds the office of Chairman of Department XV - Money Laundering Prevention. In accordance with Sections 50 No. 3 and 51 of the German Money Laundering Act (GwG), the Munich Bar Association is responsible for the preventive supervision of lawyers and legal advisors in its district.

Due to this intensive involvement with the subject matter, schirach.law has been able to gather a wealth of experience that can be drawn upon in (preventive) counseling and defense in administrative offense and criminal charges.

FATF audit

International and national investigative authorities have long been encouraged to systematically pursue money laundering. This is due in part to the activities of the Financial Action Task Force (FATF). This is because the Federal Republic of Germany is a member of the FATF, which was founded in 1989. The FATF is the most important international body for combating and preventing money laundering, terrorist financing and proliferation financing. The Federal Republic of Germany was last audited in 2022. As there are still deficits according to the audit report, a further tightening of prosecution is to be expected in the coming years.

Commercial criminal law & tax criminal law in Munich

Individuals

The paradediscipline of schirach.law is the effective individual defence of executive bodies and individuals in the fields of white-collar crime and tax criminal law.

Increasing risks in commercial criminal law and criminal tax law

Especially in times of an emerging corporate criminal law, also known as criminal law for associations, the classic discipline of individual defence of management boards, supervisory boards, boards of directors and managing directors in the field of business criminal law & criminal tax law is a virtue in great demand. In recent years, national and international business life has been exposed to an almost unstoppable flood of regulations. Current examples are the new Money Laundering Act (GWG), the Basic Data Protection Regulation (DSGVO) or the Business Secrets Act (GeschGegG), to name but a few. As a result, companies and entrepreneurs alike are confronted with new challenges on a daily basis. At the same time, the risk for those responsible, such as board members, managing directors and senior employees, to themselves become the focus of investigations by the public prosecution authorities is increasing.

Secondary consequences outside of commercial and criminal tax law

Criminal investigations often represent a considerable personal burden for the individual concerned. In the event of a criminal conviction, the individual concerned is often threatened with the loss of his or her professional and thus economic existence. In addition to the consequences under criminal law, non-criminal secondary consequences from civil service law, professional law, company law or trade law can also be a threat. Since their effects can often be more serious than the original punishment, it would be negligent not to take them into account. For example, there is regularly not only the threat of consequences such as the withdrawal of the driving licence or the loss of the firearms license, but also the loss of civil servant rights, the revocation of the licence, the exclusion as managing director of a GmbH or the prohibition of trade. Effective individual defence therefore means looking after the client with all his interests and taking them into account. Otherwise, short-sighted mistakes will have dramatic consequences in the long run.

Individual defence with vision

Building on its many years of litigation experience, schirach.law succeeds in transferring the valuable wealth of experience gained in classical criminal defence to the law relating to business crimes and tax offences. This enables a defence with the necessary foresight for possible side effects already during the preliminary proceedings. As a rule, the top priority is to avoid a public trial. However, since this is not always possible, schirach.law has in-depth knowledge of criminal procedural law and a high degree of understanding of the psychological dynamics of a trial as well as the psychology of testimony.

Particularly in exceptional situations such as provisional arrest, search or pre-trial detention, responsible criminal defence requires a high degree of knowledge of criminal procedural law as well as many years of practical experience. In addition, an excellent understanding of the psychological dynamics of criminal proceedings and tactical sensitivity are required.

Commercial criminal law & tax criminal law in Munich

Corporate Criminal Law

schirach.law advises and represents small and medium-sized companies in the criminal law crisis. This is often caused by the initiation of preliminary proceedings against persons responsible for the company. The misconduct of employees can result in substantial fines for the company. In the last 10 years, however, companies themselves have increasingly come under the scrutiny of investigating authorities. In Germany, there has not yet been any real corporate criminal law. However, the possibility of imposing a company fine and skimming off profits already represents an economic risk that could threaten the company's existence, and there are also reputational risks.

Association Sanctions Act

In addition, the legislative process to reform the law on corporate sanctions is nearing completion. In mid-April 2020, the Federal Ministry of Justice presented the long-awaited draft bill for a law on corporate sanctions (VerSanG). In addition to new substantive and procedural rules on corporate sanctions and the assessment of sanctions, the draft also contains numerous new rules, ranging from monitoring to the conduct of internal investigations. Currently, it is expected that the legislative procedure will soon be completed.

The new law will be relevant not only for groups and large medium-sized companies, but also for smaller partnerships and corporations. Future criminal proceedings against those responsible for companies will also entail investigations against the legal entity. It is therefore essential for companies to prepare themselves accordingly.

Prevention of corruption in public administration

What is usually already common practice in large and medium-sized companies is not yet sufficiently implemented in public administration. Time and again, even high-ranking public officials are targeted by criminal investigations. These are often allegations of corruption. This damages not only the reputation of the accused, but often also the trust in the integrity of the public administration. It is therefore all the more important to implement appropriate control mechanisms within the framework of official and technical supervision or management responsibility in areas of work at risk of corruption. The regulations for the prevention of corruption should be adapted to the specific needs. A functioning compliance system ultimately makes everyday work easier.

Compliance advice

schirach.law has a high level of expertise in preventive compliance consulting and actively supports companies and public bodies in the timely and effective prevention of criminally relevant actions.

The prevention of corruption should be a high priority in both companies and public bodies. schirach.law identifies weaknesses and helps to take the necessary measures. This includes the identification of areas of work at risk of corruption as well as the implementation of and adherence to the principle of dual control. Compliance with the necessary transparency is checked and a proper selection or rotation of personnel is ensured.

Internal investigations

If there are any indications of possible misconduct, schirach.law will investigate them in the course of internal investigations. Sufficient suspicious facts are brought to the attention of the criminal prosecution authorities in a targeted and as "silent" manner as possible before external measures "make a bigger splash". schirach.law coordinates the subsequent proceedings closely with the investigating authorities in order to protect the interests of companies or public bodies at an early stage.

Active company representation

The spectrum of schirach.law includes strategic advice on positioning vis-à-vis investigating authorities as well as communication with the public. In addition, the management and coordination of the overall proceedings with the individual defence counsel of accused employees and responsible parties is also part of the service.

Effectively, the defence against coercive measures in criminal proceedings (e.g. search, seizure, confiscation, confiscation of property, arrest of assets) is pursued. Coercive measures in criminal proceedings cannot always be prevented and are extremely difficult to predict. However, professional preparation in the form of effective search management (training of staff, preparation of guidelines) helps to effectively limit the negative effects.

Commercial criminal law & tax criminal law in Munich

Witness assistance

A further aspect of our work as attorneys is the counseling and representation of witnesses in the field of white collar crime and criminal tax law as witness assistance. This applies equally to criminal proceedings and internal investigations.

Witnesses are exposed to enormous conflicts of interest in criminal proceedings. schirach.law secures the procedural powers and rights of the witness in his testimony. Based on the experience gained in the course of individual defence, any risks that may arise for witnesses can be recognised at an early stage and any rights to information or to refuse to testify can be assessed.

schirach.law is available to assist you as a witness assistance during your questioning as a witness before the police, public prosecutor's office, court or during questioning within the scope of internal investigations.