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 criminal law & AMLA compliance

One core competence of schirach.law in Munich is money laundering. We offer preventive advice on money laundering risks and effectively defend in proceedings for fines under the German Money Laundering Act (GwG) and allegations of money laundering under Section 261 of the German Criminal Code (StGB).

We provide particularly rapid assistance when a account is blocked . Banks are obliged to report suspicions of money laundering to the Financial Intelligence Unit (FIU) in the event of suspicious transactions. This often happens with large or regular cash deposits, trading in cryptocurrencies or foreign transactions.

Account blocking

Banks do not inform their customers about suspected money laundering reports in order to avoid the risk of suspicion. In most cases, the customer only notices that a transaction has not been carried out or has been carried out late. Banks often block the account as a precautionary measure, which can have serious consequences. Suspicious transactions may not be carried out until the public prosecutor's office has completed an investigation.

The public prosecutor's office will clarify within a few days whether the transaction will be released or whether a court order for the attachment of assets will be applied for. If a arrest order has been issued, the public prosecutor's office seizes the account. An appeal can be lodged against this order, but it often takes a long time before an account is released again. Until then, the funds remain frozen. Banks can also terminate the business relationship, often without cause, which can have negative consequences for private individuals and companies.

It is therefore important to act quickly if irregularities occur at the bank. One indication may be that transactions are not being carried out or are delayed. Even if the bank gives vague reasons for the delay, you should pay attention.

The staff at schirach.law know the authorities' procedures inside out and can act quickly. If it can be quickly proven that the funds originate from legal sources, suspicions can often be quickly clarified and account freezes lifted.

Extensive experience in the field of money laundering

Attorney at law Marco Benedikt von Schirach is member of the board of the Bar Association Munich holds the office of Chairman of Department XV - MoneyLaundering Prevention Money Laundering Prevention from. The Munich Bar Association monitors compliance with money laundering regulations by more than 24,000 lawyers in its district in accordance with Sections 50 No. 3, 51 GwG. It is also responsible for fine proceedings. Lawyer Marco Benedikt von Schirach is therefore also familiar with the topic of money laundering from the perspective of a prosecuting authority.

Thanks to his many years of expertise, lawyer Marco Benedikt von Schirach is regularly invited as aspeaker on current topics of money laundering prevention and training events. From the 4th edition onwards, he will also be commenting on the newly published chapter on money laundering in the professional law standard commentary Gaier/Wolf/Göcken, "Anwaltliches Berufsrecht".

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

What is money laundering?

Money laundering is an attempt to present illegally acquired money as legal income. The money is "cleaned" for the authorities, so to speak. To constitute money laundering, a so-called predicate offense must have been committed from which the assets originate. The paragraph on money laundering (Section 261 StGB) was recently tightened. According to the so-called "all-crimes approach", all criminal offenses under criminal and ancillary criminal law can serve as a predicate offense, such as fraud, embezzlement or tax evasion.

Attempts to introduce illegal funds into the economic cycle are not only punishable under the Criminal Code. The Money Laundering Act (GwG) obliges certain professional groups to comply with extensive reporting, due diligence and documentation obligations in order to better identify perpetrators.

Reorganization of the fight against money laundering and financial crime

In the2021 coalition agreement , it was decided to improve the structures for combating money laundering. International and national authorities systematically track money laundering, which is partly due to the work of the Financial Action Task Force(FATF). Germany was reviewed by the FATF in 2022 and the final report showed weaknesses in the system. The Minister of Finance therefore announced a reorganization of the fight against money laundering and financial crime

Financial Crime Control Act (FKBG)

In October 2023, the government draft of a law to improve the fight against financial crime (FKBG) was presented, which creates the basis for the reorganization of the fight against money laundering. It provides for the establishment of the Federal Bureau of Anti-Financial Crime (BBF) The BBF will then also include the newly established Central Office for Money Laundering Supervision (ZfG) .

The aim is to strengthen a uniform, stringent risk-based approach to the supervision of money laundering in the non-financial sector. It is also intended to coordinate and support supervisory measures under money laundering law throughout Germany. Among other things, the ZfG is to draw up guidelines for a uniform approach to supervisory activities and define criteria for the effectiveness assessment . The supervisory authorities will have to report on this in future.

EU money laundering package

In addition, the EU issued the Anti-Money Laundering Regulation (EU 1624/2024) on 31.05.2024, which regulates the AMLA obligations of obliged entities in the member states. The regulation will apply directly from 01.07.2027 and does not require national implementation. This new instrument is part of a comprehensive money laundering package designed to strengthen the Union's framework for combating money laundering and terrorist financing.

This Regulation, Directive (EU) 2024/1640 of the European Parliament and of the Council and Regulations (EU) 2023/1113 and (EU) 2024/1620 of the European Parliament and of the Council will provide the legal framework for the requirements to be met by obliged entities to combat money laundering and terrorist financing and the Union's institutional framework to combat money laundering and terrorist financing. This also includes the establishment of a European supervisory authorityfor combating money laundering and terrorist financing (Authority for Anti-Money Laundering and Countering the Financing of Terrorism, or "AMLA"). The AMLA will commence its activities on the basis of the EU AMLA Regulation on July 1, 2025 and will be based in Frankfurt.

It is clear that the pressure in the national and international arena continues toincrease. schirach.law helps to navigate this dynamic environment with legal certainty.

Foreign trade criminal law & customs criminal law

Foreign trade criminal law and customs criminal law are parts of commercial criminal law to which schirach.law devotes particular attention. This is because customs law and foreign trade law play a decisive role in a globalized economy. Violations of customs and foreign trade regulations can have serious consequences in terms of fines as well as criminal law. In this respect, foreign trade criminal law and customs criminal law are of central importance for companies and private individuals who are involved in international trade or import and export personal goods. Due to its intensive involvement in these areas of law, schirach.law has been able to build up a high level of practical expertise and provide fast and effective advice.

Importance of foreign trade law and foreign trade criminal law

Foreign trade law regulates a country's economic trade with other countries, taking particular account of its own security, foreign, economic and trade policy interests. In order to protect these interests effectively, state intervention is necessary, which restricts free economic trade to the extent required. As the global political situation is constantly changing and therefore foreign trade policy must also be continuously adapted, foreign trade law is also subject to frequent changes.

Private individuals and companies are therefore often faced with complex legal challenges in the area of foreign trade law and foreign trade criminal law. The lack of compliance measures and inadequate employee training , for example, can cause difficulties. However,international trade relations and the complexity of international contracts and agreements also increase the risk of legal disputes.

Prohibitions and authorization requirements

Restrictions in foreign trade law usually take the form of bans or authorization requirements. In addition, economic operators may be required to submit certain accompanying documents or report certain transactions as part of monitoring measures. The current foreign trade law restrictions for Germany as an economic territory originate from both national and EU regulations. The national regulations include the Foreign Trade and Payments Act (AWG) and the Foreign Trade and Payments Ordinance (AWV). In addition, national foreign trade law is increasingly influenced by overriding EU law. In some areas, such as dual-use goods, national regulations therefore often only have the character of supplementary provisions.

The customs administration monitors compliance with restrictions on foreign trade. This monitoring primarily relates to the movement of goods, but the customs administration also has extensive powers in the areas of services, capital and payment transactions. Among other things, it is responsible for prosecuting and punishing administrative offenses under foreign trade law. The prosecution and punishment of criminal offenses under foreign trade law, on the other hand, is the responsibility of the public prosecutor's offices.

Foreign trade reporting obligations

Capital and payment transactions with third countries are subject to various reporting obligations and restrictions. The reporting obligations of the Foreign Trade and Payments Ordinance (AWV) are of great interest to the German Bundesbank as well as to the Federal Government and trade associations, particularly for statistical purposes. With the help of these reports, the balance of payments of the Federal Republic of Germany and the shareholdings of foreigners in domestic companies can be determined, among other things. For this reason, the competent authorities consistently monitor compliance with the reporting obligations. Any violation can be punished with a fine of up to 30,000 euros.

Companies and private individuals are required by law to submit monthly or annual reports on foreign trade transactions to the Deutsche Bundesbank. The "Bundesbank Extranet" is available for the secure electronic submission of reports, which enables submission via the General Reporting Portal Statistics (AMS). Reports in paper form are no longer accepted. schirach.law supports you in preparing these reports correctly and submitting them on time.

Notifications of foreign shareholders and participations

The stock statistics from the direct investment survey provide information on the amount and structure of cross-border equity investments of 10% or more of the capital or voting rights. It thus shows the interdependence of the German economy with the global economy. The report must be made once a year and submitted electronically to the Deutsche Bundesbank.

Companies and natural persons who directly hold10% or more of the shares or voting rights in a foreign company whose balance sheet total (converted) ismore than EUR 3 million are also subject to a reporting obligation. This regulation is referred to as K3 notification . If a directly held foreign company is dependent on a German investor, for example through a majority shareholding, the other foreign shareholdings that are dependent on this foreign company must also be reported. On 04.12.2024, the Federal Cabinet adopted amendments to the Bureaucracy Relief Ordinance which will come into force from January 1, 2025 A reporting obligation for foreign assets will only apply from a balance sheet total of EUR 6 million.

Domestic companies are also subject to a reporting obligation if a foreigner or several economically connected foreigners hold 10% of the company shares or voting rights . This regulation is referred to as K4 notification . In addition, there is a reporting obligation if 50% of the company shares or voting rights are attributable to a domestic company or private individual that is itself dependent on a foreigner. Domestic branches and permanent establishments of foreign companies are also subject to K4 reporting. However, there are exceptions to this rule. For example, the reporting obligation does not apply if the balance sheet total of the domestic company or the business assets allocated to the branch do not exceed EUR 3 million (EUR 6 million from January 1, 2025).

Notification of payments

Domestic companies, banks, public bodies and private individuals are obliged toreport monthly payments of more than 12,500 euros or the equivalent to . They may receive these payments from foreigners or on their behalf from residents or make them to foreigners or on their behalf to residents.

Within the meaning of the Foreign Trade and Payments Ordinance (AWV), reportable payments include transfers, direct debits, cheques, bills of exchange, cash payments as well as offsetting and clearing. The transfer of goods and rights to companies, branches and permanent establishments is also subject to the reporting obligation.

Only transactions that they receive from foreigners or for their account from residents(incoming payments) or make to foreigners or for their account to residents(outgoing payments) are subject to reporting requirements. "Residents" refers to any institutional unit that has its registered office in Switzerland, irrespective of the nationality of natural persons. The decisive factor is the place where the activity relevant to foreign trade is carried out. Domestic" includes the German economic territory, while "foreign" includes all other countries. "Foreigners" are therefore institutional units abroad. Accordingly, all payment transactions between residents and non-residents must be reported, regardless of where the account is held. Incoming and outgoing payments fall under the Z4 reports. If the payments are in connection with securities and financial derivatives, Z10 reports must be submitted.

Excluded from this obligation are payments that are up to a value of EUR 12,500 , as well as payments for the import and export of goods. Payments for the granting, taking out or repayment of loans for which the originally agreed term or notice period is no longer than twelve months are also not subject to the reporting obligation. On 04.12.2024, the Federal Cabinet adopted amendments to the Bureaucracy Relief Ordinance which will come into force from January 01, 2025 In future, foreign payments will only have to be reported to from 50,000 euros

Self-disclosure exempting from punishment in foreign trade law

A central provision in foreign trade law is the possibility of self-disclosure in accordance with Section 22 (4) of the Foreign Trade and Payments Act (AWG). This provision allows companies and private individuals to disclose violations of foreign trade law and, under certain conditions, avoid the consequences of fines. schirach.law knows the exact requirements and ensures that no mistakes are made when preparing the voluntary disclosure.

With the entry into force of the Act on the Modernization of Foreign Trade Law, Section 22 (4) of the Foreign Trade and Payments Act opens up the possibility of a self-disclosure exempting from sanctions in the event of negligent violations. According to Section 22 (4) AWG, prosecution as an administrative offense is suspended in the case of negligent violations within the meaning of Section 19 (3) to (5) AWG if the violation is discovered as part of self-monitoring, reported to the competent authority and appropriate measures are taken to prevent further violations.

A report is considered voluntary if the competent authority has not yet started an investigation into the violation. Pursuant to Section 397 (1) AO, an investigation is deemed to have commenced if an authority takes measures that are clearly aimed at taking action against a person under criminal or fine law, even if this person has not yet been named.

Pursuant to Section 22 para. 4 sentence 1 AWG, a violation must have been discovered in the course of self-monitoring, which means that the discovery must take place within the sphere of the person concerned. This follows from the reverse conclusion of Section 22 para. 4 sentence 2 AWG, which excludes self-disclosure as soon as official investigations have been initiated.

In addition, Section 22 para. 4 sentence 1 AWG requires that suitable measures are taken to prevent similar violations in the future. This provision serves to remedy the misconduct committed and to ensure that a legally compliant situation is restored.

Whether exemption from fines can be achieved through a voluntary disclosure depends crucially on whether the conduct is classified as negligent.

Importance of customs criminal law

Customs law - in particular criminal customs law - plays a central role, especially for companies that trade in goods on a large scale. With the steady growth in cross-border trade, the number of investigations in criminal customs law is also increasing. In addition, private individuals can also come into contact with criminal customs law when traveling due to possible non-declaration of cash or irregularities in the handling of excisable goods.

Customs criminal law is a special form of criminal tax law. The German Fiscal Code (AO) defines customs offenses as criminal offenses that are punishable under the tax laws (Sections 369 ff. AO). These include customs evasion (Sections 3 (3), 370 AO), favoritism (Section 369 (1) No. 4 AO), breach of customs regulations (Section 372 AO), commercial, violent and gang smuggling (Section 373 AO), tax evasion (Section 374 AO) and tax stamp forgery (Sections 148, 149 StGB, Section 369 (1) No. 3 AO).

In addition to customs offenses, criminal customs law also includes customs offenses in accordance with Section 377 of the German Fiscal Code (AO). These are minor violations of the legal system for which the legislator has not deemed it necessary to make them punishable. Administrative offenses are only punishable by fines, which can amount to up to 50,000 euros and may even result in a trade ban. Administrative offenses under criminal customs law include reckless tax evasion under Section 378 AO, tax jeopardy under Section 379 AO, excise tax jeopardy under Section 381 AO and jeopardizing import and export duties under Section 382 AO.

The defense against allegations of customs offences has several special features compared to other criminal proceedings. Due to the cross-border nature of the case, it is often difficult to clarify the facts of the case. In addition, the legal matter is complex and extensive. Customs criminal and fine proceedings can have serious consequences. In customs criminal proceedings, there is a risk of both fines and prison sentences. In addition, company fines may be imposed or even business bans may be imposed.

Self-disclosure exempting from punishment under customs law

Customs criminal law also recognizes the voluntary disclosure exempting from punishment under tax law in accordance with Section 371 AO. However, exemption from punishment only applies in the case of allegations of customs evasion. Other possible criminal offenses, such as breach of customs regulations, smuggling or customs theft, remain unaffected by this.

If the voluntary disclosure is unsuccessful, the penalty-exonerating effect does not apply. In this case, the voluntary disclosure can only be taken into account to mitigate the penalty. It is therefore essential to consult a specialist lawyer before submitting a voluntary declaration.

Our services

Violations of foreign trade law and customs law can lead to considerable sanctions. schirach.law offers preventive advice by identifying risks and developing strategies to avoid violations. In doing so, we provide our clients with comprehensive information on the legal framework and the possible consequences. Another important aspect is the definition of compliance measures. We implement internal guidelines and processes to ensure compliance with legal regulations.

Customs audits are also supported by schirach.law. In some cases, customs audits, particularly in the case of complaints, can result in administrative offense proceedings and fines. In addition, criminal charges may also arise.

We also provide support in dealing with problematic issues. We also assist our clients with foreign trade audits and advise them on voluntary disclosures exempting them from prosecution and on the disclosure of violations.

schirach.law advises and defends managing directors, board members and senior employees in customs and criminal law matters. Those affected are often not only exposed to criminal prosecution, but also have to reckon with liability notices and possible recourse claims from their employers. As part of the defence, schirach.law prepares an analysis of the individual situation and develops tailor-made strategies to minimize the legal risks. We also help to avoid personal sanctions for the management. In addition, we develop strategies to avoid corporate sanctions, for example to prevent entries in the central trade register or the denial of foreign trade and customs authorizations.

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.

 

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.

Commercial criminal law & tax criminal law in Munich

Crisis communication and crisis management in criminal proceedings are important! A unique selling point of schirach.law is its modern "in-house" crisis communication and effective crisis management in criminal proceedings.

Crisis communication in criminal proceedings

Thanks to its in-house professional expertise, schirach.law is able to support its clients with tailor-made crisis communication. Be it in the run-up to the initiation of preliminary proceedings, but also in all stages of the criminal proceedings.

The involvement of external advisors to ensure effective crisis communication is not necessary in this respect. However, we are also happy to work with our clients' existing advisors on a basis of trust. In this way, schirach.law ensures from the outset that the crisis communication is in line with the defense strategy and has a supportive effect.

Crises

Crises are an everyday occurrence and yet they always vary in their form and course. However, all crises always have one thing in common: they are unplannable, do not follow a fixed pattern and are always characterized by extraordinary situations . These are unintentional, dynamic and often threaten the very existence of the company.

Above all, however, the crisis as a trigger is always accompanied by an unintentional wave of attention . If crisis communication is inadequate or incorrect, this can develop into a dynamic of its own that is almost impossible to calculate .

However, there is a ray of hope: Crises are always temporary. And to a certain extent, targeted crisis communication can influence the outcome . Crises do not always mean the end of a good time. Crises can also be used as an opportunity if they are handled correctly. Effective crisis communication is essential.

Modern and effective crisis communication in criminal proceedings

schirach.law has mastered modern and effective crisis communication in criminal proceedings. Both internal and external crisis communication before, but especially during and after a critical incident can be designed, managed and controlled. Crisis communication serves tomanage crises or to effectively prevent their occurrence with preventive measures.

Whether crisis communication is offensive or defensive depends on the nature of the threat and is worked out and implemented together on a case-by-case basis. As in defense work, the aim is to choose the least intrusive and least reputationally damaging approach possible, which in the best case scenario will allow the client to emerge stronger from the crisis.

We are also happy to support our clients during criminal proceedings through planned and targeted crisis communication - not only with the investigating authorities!

Risk & crisis management

schirach.law helps to recognize existing risks and master crises with effective risk and crisis management in criminal proceedings.

Even if you are aware that crises overwhelm you spontaneously and usually out of the blue, it is often forgotten that you are not helplessly at their mercy. Crises can be managed. You canprepare . Be it through a targeted crisis management plan that is tailored to your own company or department and the associated personal risks. But also through targeted training or workshops.

In case of doubt, however, the damage within the company or department can also be contained in the short term by keeping calm in the eye of the hurricane and jointly developing a strategy that can be implemented while the situation is still ongoing and still thinking about the future.

Crisis management for companies

schirach.law advises and represents companies in the criminal law crisis. This is often caused by the initiation of investigation proceedings against those responsible at the company. The misconduct of employees can result in severe fines for the company. In the last 10 years, however, companies themselves have increasingly come under the scrutiny of investigating authorities. Germany has not yet had a genuine corporate criminal law. However, the possibility of the imposition of a corporate fine and the skimming of profits already represents aneconomic risk that threatens the existence of the company, as well as reputational risks.

Crisis management in public administration

What is already common practice in large and medium-sized companies is not yet sufficiently implemented in public administration in some cases. Time and again, even high-ranking public officials are targeted by criminal investigations. These often involve allegations of corruption. This not only damages the reputation of the accused, but often also confidence in the integrity of the public administration . It is therefore all the more important to implementsuitable control mechanisms as part of official and technical supervision or management responsibility in areas of work at risk of corruption . Corruption prevention regulations should be adapted to specific needs. A functioning compliance system ultimatelymakes day-to-day work easier.

Internal investigations

If there areindications of any misconduct , schirach.law works through these as part of internal investigations . Sufficient grounds for suspicion are brought to the criminal complaint in a targeted manner and as "quietly" as possible before external measures "make bigger waves". schirach.law coordinates the subsequent proceedings closely with the investigating authorities in order to protect the interests of companies and public bodies at an early stage.

Active company representation as part of crisis management

The spectrum of schirach.law includes strategic advice on positioning vis-à-vis the investigating authorities as well as communication vis-à-vis the public. In addition, there is the management and coordination of the overall proceedings with the individual defense lawyers of accused employees and responsible persons.

The defense of criminal procedural coercive measures (e.g. search, seizure, confiscation, asset freezing) is effectively 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 employees, preparation of guidelines) helps to effectively limit the negative effects.