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Witnesses in Criminal Tax Proceedings

Assistance ny an attorney for witnesses in criminal investigations by the police or tax inspection

LHP Attorneys offer comprehensive advice in respect of your rights and obligations as a witness, particularly in commercial crime (bribery and corruption) and tax fraud cases. We are happy to support you during witness testimony and ensure that your rights remain fully protected.

If you have been subpoenaed by the police or tax investigator as a witness in a criminal investigation, you should not arrive without an attorney. Witness testimony in proceedings concerned with economic crimes (bribery, corruption) and tax fraud have their pitfalls. Police officers and tax investigators have undergone special psychological training.

Witness in criminal proceedings for tax offences: Legal bases and FAQ

1. Am I obligated to appear before the police and tax investigator?

2. Duty to give testimony and the right to refuse giving evidence

3. Witness assistance under § 68b StPO

4. Witness protection

The principle of nemo tenetur in criminal tax proceedings

Tax investigators frequently exert psychological pressure on a witness. During investigations for tax fraud, they sometimes propose to have a look at the witness’ tax affairs, “while we are at it”. Most witnesses become very talkative at this point and forget, that they do not have to provide information pertaining to themselves, even the less so if they would incriminate themselves (principle of nemo tenetur).

Our attorneys, tax law specialists and tax advisers in Cologne have assisted clients in the capacity of witness assistants, and we were able to protect them from themselves on many occasions. The Criminal Code of Procedure expressly provides for a lawyer to act as witness assistant in § 68b.

This is frequently used in proceedings for economic crime and tax fraud. The Federal Constitutional Court has ruled in 2000, that the exclusion of a lawyer from acting as witness assistant is not permissible. We are happy to assist you in preparing your appointment to give testimony and will be at your side, no matter if it takes place in Hamburg, Munich, Cologne or Berlin.

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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