StartCriminal tax lawCriminal Tax Proceedings

Criminal Tax Proceedings: Course of Events and Defence

The course of events in typical criminal tax proceedings is characterised by separate, consecutive stages. An initial suspicion - raised in a company tax audit or by the tax investigator - stands at the beginning, leading to investigative proceedings being commenced (also during a tax audit).  Criminal tax proceedings are concluded by a court judgement or by entering into a settlement. Investigations do not necessary have to result in the case being brought before a court, which can be very stressful for the accused taxpayer.

Development of a defence strategy for criminal tax proceedings

1. Initial suspicion in criminal tax proceedings

2. Developing a defence strategy with the defence attorney

3. Termination of proceedings and suspension against payment of a fine

4. Penalty orders in criminal tax proceedings

5. The trial

6. The financial aspects of criminal tax proceedings

7. Arbitrary assessments in criminal tax proceedings and freezing injunctions

8. Synchronisation of taxation and criminal tax proceedings

9. Early and pro-active communication is the best strategy

It is important to instruct a criminal tax law specialist early and develop a defence strategy together with the accused and his current tax adviser (defence team). The commenced criminal proceedings can frequently be cut short and a public hearing avoided by pro-actively communicating with the prosecution authorities. It is important to instruct a criminal tax law specialist early and develop a defence strategy together with the accused and his current tax adviser (defence team). The commenced criminal proceedings can frequently be cut short and a public hearing avoided by pro-actively communicating with the prosecution authorities.

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