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Penalty for Tax Fraud (Sentencing)

If criminal prosecution for tax fraud is impending / Practical notes by the tax law specialist, tax attorney and tax adviser in Cologne

The most urgent questions for clients are: “Do I have to go to jail?” ,or “how high will the fine be?” A search on the internet will not yield clear answers: The unwritten rules relating to sentencing (imprisonment with/without suspension on good behaviour bond, fine) or to a termination of the proceedings against payment of a fine vary widely across the regions. Due to their practical experience, tax defence attorneys develop a feel for the expected severity of a sentence. Jurisprudence and commentary in literature often only provide a personal opinion. Unfortunately, sentencing is mainly a matter of negotiating and is only superficially regulated by law. This also means, that instructing a committed defence attorney will pay off when it comes to sentencing. It is also an important task for defence attorneys in criminal tax matters. In addition to tax considerations, criminal considerations play an important role, which means that a defence attorney should ideally be experienced in tax law and criminal tax law.

1. What are the basic principles in sentencing?

2. How do I know what precise penalty to expect?

3. What significance does the current jurisprudence by the Federal High Court hold?

4. How is a fine calculated?

5. When is an offence recorded in the criminal records?

6. Can a fine be paid in instalments?

LHP: Attorneys at Law, Tax Law Specialists, Tax Advisers PartmbB


An der Pauluskirche 3-5, 50677 Cologne,
Telephone: +49 221 39 09 770


Tödistrasse 53, CH-8027 Zurich,
Telephone: +41 44 212 3535

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