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 criminal law & AMLA compliance

A core competence of schirach.law in Munich is money laundering. schirach.law masters preventive advice and effective defense in cases of fines under the Money Laundering Act (GWG ) as well as in cases of money laundering (§ 261 StGB).

Extensive experience in the field of money laundering

Attorney Marco Benedikt von Schirach is a member of the Board of the Munich Bar Association as 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 supervision of obligated lawyers in its district under money laundering law.

Due to his expertise, Marco Benedikt von Schirach is frequently requested as a speaker for current money laundering law lectures and training events.

As a result of many years of intensive involvement in money laundering matters, schirach.law has been able to build up a wealth of experience that can be drawn upon in the prevention of money laundering and defense in cases of misdemeanor and felony charges.

What is 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. The offense of money laundering requires that a so-called predicate offense has been committed first, from which the asset originates.

Attempts to smuggle illegally obtained assets into the economic cycle are no longer only punishable under the Criminal Code in accordance with Section 261 of the Criminal Code. The Money Laundering Act (GwG) also imposes a wide range of reporting, due diligence and documentation obligations on certain groups of persons, so-called "obliged entities". This is intended to make it possible to identify persons who are guilty of money laundering more effectively.

Reorganization of the fight against money laundering and financial crime

The 2021 coalition agreement provides for the optimization of anti-money laundering structures and resources. International and national investigative authorities have long been required to systematically pursue money laundering.

This is partly due to the activities of the Financial Action Task Force (FATF). The FATF is the most important international body for combating and preventing money laundering and terrorist financing. The Federal Republic of Germany was last audited in 2022. On 25.08.2022, the FATF published the corresponding final report published. The Federal Minister of Finance subsequently said that Germany had not performed "brilliantly" and that he wanted to reorganize 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. This is intended to create the legal adjustments for the reorganization of the fight against money laundering. The establishment of the Federal Bureau of Anti-Financial Cr ime (BBF) is planned for 01.01.2024. 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 money laundering supervision 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 assessing effectiveness. The supervisory authorities will have to report on this in future.

National and international pressure will therefore continue to increase. schirach.law helps to avoid mistakes in this dynamic environment.

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 in criminal proceedings

A unique selling point of schirach.law is its modern and effective "in-house" 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 have one thing in common: they cannot be planned, do not follow a fixed pattern and are always characterized by extraordinary situations. They are unintentional, dynamic and often threaten the very existence of the company.

However, the crisis as a trigger is always accompanied by an unwanted wave of attention. This can develop into an almost incalculable momentum of its own if crisis communication is lacking or incorrect.

However, there is a ray of hope: Crises are always temporary. And to a certain extent, you can influence their outcome through targeted crisis communication. 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 masters 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 to manage crises or to effectively prevent their occurrence with preventive measures.

With Katharina von Schirachschirach.law has the necessary expertise in business psychology. She also has many years of practical experience from one of the leading communications agencies. She is also a certified expert in digital risk and crisis communication(SPIEGEL Academy).

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!