Foreign trade criminal law
Customs Criminal Law
Self-disclosures
AWV - Messages
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:
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Transfers and cash payments
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Offsetting and clearing
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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:
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customs evasion
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Breaking the ban and smuggling
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tax evasion
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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:
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preventive compliance consulting,
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Customs and foreign trade audits,
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Administrative offenses and criminal proceedings,
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Voluntary disclosures under the AWG and AO,
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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.
