preventive counseling
defense
Self-disclosure
Lawyer for criminal tax law in Munich
Strategic defense and preventive counseling
Criminal tax law is one of the most challenging areas of criminal law. At the same time, it involves considerable risks. Investigations into tax evasion (Section 370 of the German Fiscal Code (AO)), reckless tax evasion (Section 378 AO), or other criminal tax allegations therefore often lead to considerable legal, economic, and personal burdens. This is precisely why early legal assessment is particularly important.
schirach.law advises and defends clients in all phases of criminal tax proceedings. Its activities range from the initial suspicion to criminal tax investigations and court proceedings. In addition, there is a clear focus on preventive advice so that criminal tax risks can be identified at an early stage and avoided where possible. In this respect, a forward-looking approach is always at the forefront.
Criminal tax law – complex issues, significant risks
Criminal tax proceedings are often initiated by tax investigators or specialized public prosecutors. In addition, they often arise in the course of tax audits. Overall, these proceedings are complex, both legally and in practice. This is not least due to the large number of relevant tax regulations.
Crucial decisions are made at an early stage. Audit findings, estimates, or search measures can have a significant impact on the further course of events. It is therefore important to take a structured and strategic approach right from the start. Otherwise, the risks can increase significantly.
Typical charges in criminal tax law include:
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Tax evasion pursuant to Section 370 of the German Fiscal Code (AO),
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reckless tax evasion pursuant to Section 378 of the German Fiscal Code (AO),
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incomplete or incorrect information provided to the tax office,
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undeclared income, assets, or foreign circumstances,
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Criminal tax law risks in connection with cryptocurrencies and digital assets.
schirach.law therefore pursues an approach that combines tax law, criminal law, and economic aspects. This results in a robust and individually tailored defense strategy. At the same time, economic implications are always kept in mind.
Defense in all phases of criminal tax proceedings
schirach.law supports clients in all stages of criminal tax proceedings. This includes in particular:
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Advice in case of initial indications or suspected cases
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Defense in criminal tax investigation proceedings
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Accompaniment during searches and seizures
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Communication with tax investigators, tax authorities, and public prosecutors
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Defense in court proceedings
The focus is always on conducting proceedings in an appropriate and tactically coordinated manner. The aim is to minimize risks, maintain room for maneuver, and at the same time work toward a viable solution at an early stage.
Preventive advice and voluntary disclosure in criminal tax law
An essential part of schirach.law's work is providing preventive advice on criminal tax law. In many cases , criminal consequences can be avoided or at least significantly limited through timely analysis and targeted action.
Voluntary disclosure exempting from punishment (Section 371 of the German Fiscal Code) is particularly important in this context. However, it is subject to strict formal and material requirements. For this reason alone, incomplete information, incorrect calculations, or undisclosed periods can result in the exemption from punishment being revoked. This may lead to the initiation of preliminary proceedings.
schirach.law therefore provides support in carefully reviewing the initial tax situation. In addition, we prepare legally compliant voluntary disclosures and coordinate strategy with the relevant tax authorities.
Criminal tax law and cryptocurrencies
Due to the growing importance of digital assets, tax issues relating to cryptocurrencies, tokens, and other digital assets are increasingly coming under the scrutiny of the tax authorities. In particular, undeclared profits from trading, mining, staking, lending, or airdrops, as well as insufficiently documented transactions, often lead to criminal tax investigations.
Thanks to the additional qualification as certified advisors for crypto assets and taxes (WIRE) , schirach.law also offers sound advice on these matters. In doing so, tax law and criminal tax law issues are appropriately combined.
Law firm in Munich – nationwide practice
The law firm schirach.law is based in Munich. However, it provides representation throughout Germany. Consultations can be conducted in person, by telephone, or via secure digital communication channels. Confidentiality and an approach tailored to each individual case are always paramount.
If you are facing criminal tax investigations, if risks are emerging in the course of a tax audit, or if preventive clarity is required, it is advisable to seek legal advice at an early stage. schirach.law therefore provides objective, discreet advice with a strategic view of the respective procedural situation.
