Criminal tax law

The criminal tax law includes a significant number of provisions by which all sorts of violations of tax laws are penalized with administrative fines, penalties and prison sentences. These include, for example, tax fraud, illegal export, import or transit of goods without due custom clearance, smuggling, the handling of profits of tax evasion or the counterfeiting of tokens of value. The tax offenses are arranged as so-called blanket rules, that means that additional laws of the material tax law have to be considered in order to clarify the question if a criminal offense is constituted. Thus, the criminal tax law combines provisions of the criminal law and the tax law. For the handling of these complex matters, our criminal law specialists and our tax law specialists are at your disposal with their longstanding experience and they take care that your request is handled in a competent, quick and efficient way.