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White collar crime attorney in Munich

Criminal defense and advice in complex white-collar criminal proceedings

schirach.law is a Munich-based law firm specializing in white-collar and tax criminal law. We defend entrepreneurs, managing directors, board members, executives, and other exposed individuals nationwide in white-collar criminal proceedings. In addition, we advise and represent companies in criminal investigations, internal suspicions, and white-collar criminal risks.

White-collar criminal proceedings rarely involve just a single criminal allegation. Frequently, personal responsibility, substantial assets, business decisions, regulatory consequences, and reputation are all at stake simultaneously.

This is why white-collar criminal defense begins with a precise analysis: What are the specific allegations? What evidence do the investigative authorities have? Who was responsible for which decision? What business processes need to be understood? And which defense strategy makes sense in the respective phase of the proceedings?

When should you retain a white-collar crime lawyer?

As early as possible – especially before making any statements regarding the allegations to investigative authorities.

Criminal law advice is particularly advisable when

• the public prosecutor's office, police, tax investigation office, or customs are investigating you or your company,
• investigative authorities are searching business or private premises,
• authorities are securing or seizing documents, data carriers, or assets,
• you receive a summons or written hearing notice as a suspect,
• security measures affect accounts or other assets,
• managing directors, board members, or employees personally become the focus of an investigation,
• criminal law risks become apparent during a tax audit,
• there are indications within the company of fraud, breach of trust, corruption, money laundering, or other potential criminal offenses,
• you are considering an internal investigation, or
• it is unclear how an internal suspected case should be classified under criminal law.

However, an early defense does not mean making statements to the investigative authorities immediately. Particularly in complex white-collar crime proceedings, it should first be established what the specific allegation actually is and upon which facts and evidence the investigators base it.

Only on this basis can it be decided whether a statement is advisable and which defense strategy should be pursued.

What allegations fall under white-collar crime?

White-collar crime encompasses criminal offenses and regulatory violations related to business, professional, and economic activities. Therefore, it does not constitute a single criminal offense, but rather a multitude of provisions from the Criminal Code and supplementary economic regulations.

Frequently relevant areas include, in particular, fraud and breach of trust, corruption offenses, insolvency-related offenses, money laundering, tax offenses, as well as criminal law risks in foreign trade, customs, and crypto sectors.

Fraud pursuant to Section 263 of the German Criminal Code (StGB)

In the event of a fraud allegation, it must first be clarified which facts the accused allegedly misrepresented or concealed. Furthermore, it depends on whether this caused an error and whether this error led to a property-relevant disposition and financial loss.

In white-collar criminal proceedings, fraud allegations frequently arise from complex contractual, investment, billing, or financing transactions. Therefore, the criminal law assessment regularly requires a precise reconstruction of the economic processes and the communication between the parties involved.

For the defense, it can be particularly crucial what information was available at what point in time and what the parties involved actually perceived.

Breach of trust pursuant to Section 266 of the German Criminal Code (StGB)

Allegations of breach of trust are frequently directed against managing directors, executive board members, asset managers, or other individuals with extensive decision-making powers.

The focus is regularly on the question of whether a duty to safeguard financial assets existed, whether the affected party breached this duty, and whether this resulted in a financial loss.

Entrepreneurial decisions must not be judged solely from a retrospective perspective. Rather, the information available at the time, internal areas of responsibility, decision-making processes, approvals, and economic expectations can be decisive for the defense.

Therefore, a robust defense must capture not only the criminal allegation but also the economic context of the decision at that time.

Corruption criminal law

Corruption proceedings can involve benefits provided to business partners, employees, public officials, or other decision-makers.

In business transactions, Section 299 of the German Criminal Code (StGB) may be particularly relevant. If public officials are involved, Sections 331 et seq. of the German Criminal Code (StGB) come into consideration, among others.

For the criminal law assessment, it is primarily crucial who allegedly received or granted an advantage, in what context this occurred, and what consideration or breach of duty the investigative authorities claim took place.

At the same time, in a corporate context, intermediary agreements, commissions, invitations, gifts, sponsoring, approval processes, and internal compliance guidelines can play an important role.

Insolvency criminal law

Corporate crises can trigger criminal investigations against managing directors and other responsible parties.

Relevant offenses include, in particular, fraudulent bankruptcy pursuant to Section 283 of the German Criminal Code (StGB) and failure to file for insolvency pursuant to Section 15a of the German Insolvency Ordinance (InsO). Depending on the circumstances, allegations concerning fraud, breach of trust, tax offenses, or the withholding of social security contributions may also become relevant.

For the defense, the question frequently arises as to when insolvency or over-indebtedness is deemed to have occurred. Equally important is what information the person responsible had at that time and what measures they actually initiated.

Precisely for this reason, the chronological reconstruction of economic developments is of considerable importance in white-collar insolvency proceedings.

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

The offense of money laundering is governed by Section 261 of the German Criminal Code (StGB).

In white-collar criminal proceedings, money laundering may appear as an independent criminal charge. However, it can also become relevant in connection with other asset-related investigations.

The focus is frequently on the origin of assets, cash flows, transaction chains, account movements, and the knowledge of the persons involved.

schirach.law also advises and defends on matters relating to anti-money laundering and anti-money laundering compliance.

Criminal tax law

White collar crime and criminal tax law frequently overlap.

For instance, tax audits, tax corrections, or findings by the tax authorities can trigger criminal investigations. Conversely, information from criminal proceedings can have significant tax consequences.

Therefore, the defense and the tax procedural strategy must be closely coordinated in such cases.

Learn more about this practice area: Criminal tax law and tax investigation.

Foreign trade, customs, and crypto criminal law

International trade, capital flows, and payment transactions can trigger criminal or regulatory risks under foreign trade and customs law.

In the case of crypto assets and digital assets, white collar crime, criminal tax law, money laundering, and regulatory issues overlap once again.

In such proceedings, it is therefore insufficient to merely know the abstract statutory definition. Rather, the underlying economic, technical, and regulatory processes must also be comprehensible.

Further information:

Foreign trade and customs criminal law

Crypto criminal law and digital assets

How does a white-collar criminal investigation proceed?

A white-collar criminal proceeding regularly begins with an initial suspicion of a criminal offense. The public prosecutor's office then conducts the investigation and may involve the police, tax investigation authorities, customs, or other investigative agencies.

For those accused, the crucial first step is to understand the specific criminal charge, the procedural status, and the existing evidence.

Investigations and inspection of files

Upon taking over the defense, we first clarify what allegation exists and at what stage the proceedings are currently situated.

Subsequently, on the basis of the available investigative files, we analyze the criminal charge, items of evidence, witness statements, documents, digital data, and economic relationships.

White-collar criminal proceedings in particular frequently encompass substantial volumes of documents and electronic data. Therefore, structured processing forms the basis for identifying factual and legal points of attack.

At the same time, the file analysis reveals the assumptions upon which the investigative authorities have based their previous assessment.

Statement or silence?

Accused persons have the right to remain silent regarding the allegations.

However, whether and when it makes sense to make a statement cannot be answered in the abstract. In certain constellations, an early statement can offer strategic advantages. In other cases, the procedural situation dictates making no statements at all initially.

Decisive factors include, in particular, the case files, the evidence, the procedural status, and the defense objective.

Therefore, a statement regarding the allegations should not be made on reflex. Rather, it should be the result of a deliberate defense decision.

Dismissal, indictment, and trial

An investigation does not automatically lead to an indictment or a public trial.

Depending on the facts, the evidence, and the legal requirements, various forms of proceedings termination come into consideration. Therefore, the defense should examine already during the investigation stage whether factual or legal arguments speak against the continuation of the proceedings or if other forms of resolution are possible.

If the public prosecutor's office files an indictment, the defense strategy focuses on the judicial intermediate proceedings and, if applicable, the main trial.

No one can seriously promise a specific termination of proceedings. Instead, the crucial factor is to identify the factual and legal options for action in the specific case at an early stage and to utilize them consistently.

Search warrants in white-collar criminal cases: What to do?

During a search, those affected should offer no resistance. At the same time, it is advisable to contact a criminal defense attorney as soon as possible and, as a rule, not to make any statements regarding the allegations without prior consultation.

In white-collar criminal proceedings, searches frequently take place simultaneously at various locations. Investigators may seize business premises, private residences, vehicles, mobile phones, computers, servers, and other data repositories.

The defense specifically reviews

• the search warrant,
• the allegations specified therein,
• the individuals and premises affected,
• the actual scope of the search,
• seizures and confiscations,
• the handling of digital data, and
• further procedural options for action.

Once the measure is completed, strategic evaluation begins.

In this context, the following questions arise in particular: What hypothesis are the investigative authorities pursuing? What documents or data have they taken? Which employees or business partners might they question? What further investigative measures are to be expected? And what information must the company now secure internally?

Particularly in the immediate aftermath of a search, early decisions can significantly influence the further course of the proceedings. Therefore, the defense should not only react to the measure that has already taken place, but also anticipate the next possible steps by the investigative authorities.

Asset seizure, forfeiture, and economic pressure to act

White-collar criminal proceedings can affect assets long before a final and binding court decision is reached.

Asset-seizing measures can target bank balances, real estate, corporate shares, or other financial positions, for example. This frequently places substantial economic pressure on business owners and companies to take action.

Consequently, the defense must not only analyze the specific allegation, but also examine:

• the legal basis upon which the authorities are securing assets,
• the underlying amount upon which these measures are based,
• how the investigative authorities calculated this amount, and
• what procedural options are available under criminal law.

Particularly in such proceedings, criminal and economic consequences cannot be separated from one another, which is why the defense strategy must account for both levels.

Individual defense for managing directors, board members, and entrepreneurs

Investigations within a corporate environment regularly raise the question of individual accountability among decision-makers.

The mere fact that an event occurred within the sphere of responsibility of a managing director or board member does not automatically answer the question of criminal liability.

Instead, determining liability depends on factors such as:

• specific areas of responsibility,
• decision-making powers,
• internal communication channels,
• delegations,
• approval processes,
• existing control mechanisms, and
• the individual's level of knowledge

.

Therefore, we reconstruct the actual sequence of events together with the client and compare them against the current state of the investigation.

Particularly in complex corporate matters, the client's detailed knowledge forms an essential component of a robust defense strategy.

Corporate defense in white-collar crime

Investigations directed against managing directors, board members, or employees can simultaneously trigger significant risks for the company itself.

In addition to financial damages, forfeiture, and regulatory consequences, statutory requirements can bring into play corporate fines against legal entities and associations of persons pursuant to Section 30 of the German Act on Regulatory Offences (OWiG), as well as allegations of supervisory duty violations pursuant to Section 130 OWiG.

In this context, the company's interests do not necessarily align with the personal defense interests of individual managing directors, board members, or employees.

Therefore, the following should be clarified at an early stage:

• Who requires independent criminal defense representation?
• What are the company's objectives?
• What information may the parties involved share with one another?
• Does the company need to conduct an internal investigation of the facts?
• How should internal and external communication channels be structured?
• What criminal, regulatory, and reputational risks exist?

A robust corporate defense therefore requires identifying potential conflicts of interest at an early stage and clearly delineating the various defense interests.

Internal Investigation: When should a company conduct its own investigation?

Companies can conduct internal investigations in specific cases of suspected wrongdoing. This applies both before state investigative authorities take action and during an ongoing investigation.

However, whether an internal investigation is advisable and what scope it should have depends on the specific suspicion, the individuals involved, potential statutory or regulatory obligations, and the criminal law risks.

Triggers may include, for example, indications of

• fraud,
• breach of trust,
• corruption,
• money laundering,
• tax irregularities,
• manipulation of business records, or
• other significant breaches of duty.

Investigating internal suspicions in a structured manner

When a company conducts its own investigation, it should first clearly define the scope of the inquiry.

The scope of the investigation is determined by the specific suspicion, not by a desired outcome.

At the outset, the company should therefore clarify in particular:

• What specific factual situation is to be investigated?
• Which individuals and corporate divisions could be affected?
• Which documents and data must be secured?
• What internal responsibilities are in place?
• What criminal law risks exist for the company?
• Which individuals may personally face criminal law exposure?
• What external specialists may need to be involved?

An internal investigation should be planned in a structured manner. Uncoordinated employee interviews or premature internal determinations can unnecessarily complicate the subsequent criminal law situation.

Coordinating internal investigations and criminal defense

If criminal proceedings are already underway or concretely to be expected, the internal investigation and the defense strategy should be aligned with one another.

Interviews, document reviews, and internal reports generate information that may later become relevant to criminal proceedings as well. At the same time, the company needs reliable facts in order to decide on further measures.

Therefore, the investigation mandate, information channels, responsibilities, documentation, and external communication must be planned strategically.

In addition, employment law, data protection law, and, where applicable, regulatory issues may play a role. Consequently, appropriately specialized advisors should be involved as necessary.

Recognizing conflicts of interest early

An internal investigation can bring differing interests within a company to light.

On the one hand, the company may have a significant interest in a complete clarification of the facts. On the other hand, individual corporate officers or employees may themselves face criminal law exposure.

Therefore, corporate representation, individual defense, and witness counsel must be separated wherever interests diverge.

This question should ideally be clarified before extensive employee interviews take place or substantial statements are made to investigative authorities.

Preventive consulting and criminal compliance

Criminal law consulting does not begin only with a search or a subpoena.

If a company identifies specific vulnerabilities or indications of potential misconduct, an early criminal law risk assessment can help contextualize the facts and prepare further decisions.

This is not a matter of abstract compliance documents. Rather, concrete questions are decisive:

What criminal law risks arise from a specific business process? Are organizational or supervisory duties affected? Should the company investigate a matter internally? What records must be secured? Are there reporting, correction, or other obligations to act? And what personal risks exist for decision-makers?

At the same time, experience from white collar criminal proceedings shows which organizational workflows public prosecutors' offices and other authorities may later scrutinize with particular severity.

Therefore, preventive consulting can also help ensure that criminal law risks are not recognized only after criminal proceedings have already begun.

Approaching white collar crime and criminal tax law in tandem

Economic and tax-related matters frequently cannot be meaningfully separated in criminal law.

For example, a payment or transaction may simultaneously raise questions regarding tax treatment, a potential breach of duty, and personal criminal liability.

Thus, a tax audit can trigger criminal suspicions. Conversely, findings from criminal proceedings may uncover tax-relevant facts.

This is why schirach.law combines white collar defense with a particular focus on criminal tax law.

White collar crime in Munich and nationwide

schirach.law is based in Munich and defends clients nationwide.

Our work is aimed in particular at entrepreneurs, managing directors, board members, executives, prominent private individuals, and corporations facing criminal investigations involving complex economic matters.

Personal consultations can take place at the firm's office in Munich, at a location of your choice, or online. In addition, we handle mandates and criminal proceedings nationwide.

Specialization of schirach.law in white collar crime

Attorney Marco Benedikt von Schirach has been admitted to the bar since 2008 and has been a certified specialist lawyer for criminal law since 2011.

Furthermore, he is a certified defense counsel for white collar crime and a certified defense counsel for criminal tax law (DSV e.V.). He is also a certified advisor for crypto assets and taxes (WIRE). His legal practice focuses in particular on white collar and criminal tax proceedings as well as associated preventive consulting.

From 2018 to 2025, Marco Benedikt von Schirach served on the board of the Munich Bar Association. At the same time, he was chairman of the anti-money laundering department.

This experience combines the perspective of criminal defense with in-depth knowledge of anti-money laundering and regulatory issues.

Further information on qualifications and practice:

Marco Benedikt von Schirach – Certified Specialist Lawyer for Criminal Law

Frequently asked questions regarding white collar crime

What should I do if I am under investigation for a white-collar offense?

As a rule, do not make any statements regarding the allegations without prior consultation. First, have it clarified what the allegation is, what stage the proceedings are in, and what information is already available to the investigative authorities.

It can then be assessed whether and in what form a statement is advisable. Particularly in white-collar criminal proceedings, early statements can significantly influence the further course of the defense.

Do I have to make a statement to the police as a suspect?

No. Suspects have the right to remain silent and are not required to self-incriminate.

A police summons for questioning as a suspect generally does not obligate you to provide details about the matter. However, more extensive obligations regarding attendance apply to summonses issued by the public prosecutor's office or the court. Nevertheless, the right to remain silent as a suspect remains intact.

Therefore, before making any statement, it should be examined what the allegation is and whether making a statement is strategically prudent.

What should be done in the event of a corporate search?

Do not resist and contact a criminal defense lawyer immediately if possible. As a general rule, you should not make any statements regarding the allegations without prior legal consultation.

In addition, it is advisable to document the search warrant, the affected premises, as well as any secured or seized items and data.

Subsequently, it should be promptly clarified what investigative approach the authorities are pursuing and what further measures are to be expected.

Can a company investigate itself in the event of a suspected offense?

Yes. Companies can clarify internal suspicions by conducting an internal investigation.

However, how such an investigation should be structured depends on the specific facts of the case. Therefore, the investigative mandate, data backup, interviews, documentation, and potential conflicts of interest should be carefully planned before comprehensive investigative measures begin.

If criminal proceedings are already underway, the internal investigation and the defense strategy must also be closely coordinated.

Can a company be criminally convicted in Germany?

German criminal law fundamentally links criminal liability to natural persons.

However, fines can be imposed on legal entities and associations of persons, particularly under the prerequisites of Section 30 of the German Administrative Offences Act (OWiG). In addition, confiscation measures as well as regulatory and economic consequences may become relevant.

For the defense, it is therefore regularly necessary to examine both the personal liability of individuals and the risk profile of the company.

What does a breach of supervisory duties pursuant to Section 130 OWiG mean?

Section 130 OWiG concerns the failure to take necessary supervisory measures in businesses and enterprises.

This provision can become particularly relevant if those in charge omit necessary supervisory measures, thereby enabling or substantially facilitating business-related breaches of duty.

Therefore, in practice, it is primarily responsibilities, organization, delegation, the selection and supervision of employees, and existing control mechanisms that must be examined.

What offenses typically fall under white collar crime?

Typical areas include fraud (Section 263 of the German Criminal Code - StGB), embezzlement (Section 266 StGB), money laundering (Section 261 StGB), corruption offenses, insolvency offenses, and tax offenses.

Depending on the industry and the specific facts, criminal provisions from foreign trade, customs, capital market, banking, social security, or medical criminal law may also become relevant.

Which regulations are actually applicable therefore always depends on the specific economic circumstances.

What penalties does a managing director face in white collar criminal proceedings?

The potential consequences depend on the specific allegations.

In addition to fines or imprisonment, confiscation and asset recovery, as well as professional, corporate, regulatory, and reputational consequences, may become relevant.

However, the crucial factor is not solely the position as managing director. Rather, it depends on the specific personal responsibility for the investigated matter.

Can white collar criminal proceedings be discontinued?

Yes. Depending on the evidence, the allegations, and the legal requirements, preliminary proceedings can be discontinued.

However, whether and on what basis a dismissal of proceedings may be considered can only be assessed after reviewing the specific case.

A reputable defense therefore does not promise a specific outcome. Instead, it examines at an early stage what options for terminating the proceedings actually exist.

Does schirach.law only represent clients from Munich?

No. schirach.law is headquartered in Munich and advises and represents clients nationwide.

White collar crime proceedings in particular are frequently conducted by prosecutors, tax investigation authorities, and courts outside the client's place of residence or business headquarters. Therefore, nationwide defense is an integral part of the firm's service profile.

Establishing clarity regarding the defense strategy at an early stage

In the event of a search, a subpoena, or an already known investigation, it should first be determined what specific allegations are being made and what immediate decisions are required.

The same applies if a company discovers irregularities internally. Before conducting extensive staff interviews, contacting authorities, or expanding internal investigations, criminal law risks and potential conflicts of interest should be assessed.

This makes it possible to determine early on which information must be secured, who requires separate legal counsel, and which next steps are appropriate.

schirach.law advises and represents entrepreneurs, managing directors, board members, executives, and corporations in complex white collar crime proceedings – from its headquarters in Munich nationwide.

Contact schirach.law

If you or your company are already under investigation or if a concrete criminal suspicion is emerging, you can discuss the matter with us in confidence.

Theatinerstraße 40–42 VII
80333 Munich

Phone: +49 89 443 695 60
E-Mail: kanzlei@schirach.law