Law firm for
Tax law and tax criminal law
Spezialisiert.
Professional.
Effective.
Defense in tax criminal law
In the uncertainty of tax evasion proceedings, many people initially feel alone and full of worry. My task is to transform this fear into trust – with a resolute defense, professional expertise, and personal support, I am at your side. – Attorney Ibrahim Cakir, Tax Law & Tax Criminal Law & Certified Tax Criminal Law Consultant (DAA)
My Services in Tax Criminal Law
As a tax law attorney and certified advisor for tax criminal law (DAA), I defend private individuals and entrepreneurs against allegations of tax evasion — from the first search and seizure through to the final conclusion of proceedings.
My Services and Areas of Expertise at a Glance:
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Assessment of the alleged offence — Is this actually tax evasion? I analyse the tax facts and examine whether the requirements of Section 370 AO are met.
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Review of the tax calculation — Tax investigation authorities frequently calculate too high. I examine every figure and refute erroneous calculations.
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Reduction of the evasion amount — Every euro less reduces the sentence and the back-tax liability. I fight for every amount.
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Defense in investigation proceedings — Access to files, written submissions, negotiations with public prosecutors and tax investigation authorities.
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Representation at the main hearing — Before the local court, regional court or on appeal.
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Achieving termination of proceedings — Many cases can be concluded without a main hearing — against a financial penalty or even without conditions.
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Sentence mitigation and suspension — Where a sentence is unavoidable, I identify every mitigating circumstance.
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Defense against liability claims — Protection against personal liability pursuant to Section 71 AO for managing directors and other parties involved.
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Damage limitation advisory — Strategic planning for back-tax payments, evasion interest and asset protection.
What Is Tax Evasion?
Section 370 of the German Fiscal Code (AO) is the central provision of tax criminal law. Tax evasion is committed by anyone who makes false or incomplete statements to the tax office regarding facts of tax relevance, or who unlawfully leaves the tax office in ignorance of such facts — and thereby reduces the tax payable or obtains unjustified tax advantages.
In practice, this includes:
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Income concealed in tax returns
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Expenditure wrongfully claimed as business expenses
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Assets held abroad left undeclared
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Tax returns not submitted despite an obligation to do so
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Turnover not declared or declared incorrectly
Important: even the attempt to commit tax evasion is punishable. However, not every irregularity automatically constitutes tax evasion. Whether a criminal offence has actually been committed can only be assessed on the basis of substantive tax law. This is where the interaction between tax law and criminal law becomes critical — and where my advantage as a specialist tax law attorney lies.
My strategy: to scrutinise the tax investigation authority's calculations critically. Every reduction in the evasion amount has a double effect:
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Lower sentence — reduced punishment, better prospects of termination or suspension
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Lower tax liability — less back-payment, less evasion interest (6% per year)
Liability for Tax Evasion — The Financial Risk
The criminal penalty is not everything. Evaded taxes must be repaid — plus 6% evasion interest per year pursuant to Section 235 AO. Over several years of evasion, this rapidly accumulates to amounts that threaten financial existence.
In addition, personal liability arises under Section 71 AO: anyone who participated in tax evasion — as principal offender, co-offender or accomplice — is liable for the entire tax debt. This affects:
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Managing directors of a GmbH
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Advisors or assistants who were involved
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Spouses filing jointly where they participated in the evasion
A strong defense in criminal proceedings therefore protects not only against punishment, but also against financial ruin.
When You Should Call Me
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You have received a letter from the tax investigation authority or public prosecutor
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Tax investigators are at your door (search and seizure)
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A tax audit has been broken off — possible transition to criminal proceedings
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You have received a summons as a suspect
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A penal order for tax evasion has been served on you
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You are considering whether a voluntary disclosure is still possible
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You are a managing director and fear personal liability
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The earlier you call, the greater our scope for action.
Tax Evasion Is Not a Minor Offence
The state regards tax offences as a particularly serious form of economic crime. Tax evasion is pursued relentlessly: the purchase of stolen tax data for millions of euros is even accepted by the authorities in order to uncover tax offences. The tax investigation service and the penalties and criminal tax units of the tax offices work with great determination to call alleged tax offenders to account. Those affected frequently find themselves facing a house search early in the morning, or receive unexpected summonses to interviews — an acutely stressful situation for any individual.
Parallel proceedings: A further distinctive feature of tax criminal law is the parallel conduct of tax assessment proceedings and criminal proceedings. Once tax criminal proceedings are initiated, the tax assessment procedure and the criminal investigation run simultaneously and independently — pursuant to Section 393(1) AO, each governed by its own procedural rules. For those accused, this means a dual challenge: while the tax authority pursues back-payments, interest and surcharges, criminal sanctions from public prosecutors and criminal courts threaten at the same time. In this situation, the right attorney at your side is decisive: only a defense counsel who keeps both sides in view and has precise knowledge of the complex interactions between tax law and criminal procedure law can achieve optimal results.
I have years of experience in precisely this area of overlap. With detailed knowledge of both the Fiscal Code (AO) and the Code of Criminal Procedure (StPO), I ensure that no opportunity is left unused — whether a tax-law argument that reduces the evasion amounts, or a procedural error in the criminal proceedings that works in your favour. This makes a good defense doubly worthwhile: it minimises not only the criminal law consequences, but frequently also the financial consequences such as back-tax payments and fines.
Support for Colleagues and Tax Advisors
The complex interaction between tax law and criminal law means that even experienced lawyers and tax advisors face particular challenges in tax criminal matters. I therefore stand not only directly at the side of clients, but also support other attorneys, criminal defense lawyers and tax advisors in proceedings involving tax offences. Even in the context of tax audits or voluntary disclosure mandates, sensitive legal questions can arise that require a specialist perspective. In such cases, I offer collegial advice or joint defense representation to ensure that the client's rights are protected to the fullest extent.
Tax advisors in particular value my expertise in the preparation and management of voluntary disclosures for exemption from punishment. Criminal defense attorneys draw on me as a specialist to obtain a well-founded assessment of the factual and legal position under current tax law. Through my daily engagement with tax investigators and tax authorities, I am also able to provide valuable guidance on tactically effective conduct in tax criminal matters. This interdisciplinary collaboration ensures effective defense and contributes to the successful management of even complex proceedings.
FAQ: Frequently Asked Questions on Tax Criminal Law
What happens if, as a managing director, I have no knowledge of tax matters and leave everything to my tax advisor?
As a general rule, you are entitled to rely on qualified advisors. However, if you breach your supervisory duties or ignore warning signs, this may be construed as conditional intent or gross negligence. Full exculpation is only possible where advisors have been carefully selected and monitored.
Can I be prosecuted if I become involved in a fraud chain (VAT carousel) without my knowledge?
Criminally, this requires intent. However, in tax law terms, your input tax deduction may be disallowed if, based on objective circumstances — such as unusual cash payments or industry newcomers — you ought to have known that something was wrong. Gross negligence is sufficient to establish the financial liability.
Will my assets be confiscated in the case of attempted tax evasion?
No. Under current Federal Court of Justice case law, confiscation of equivalent value requires that you have economically "obtained" something. In the case of an attempt — for example where the offence is discovered before payment is made or before the assessment is finalised — no financial advantage has yet been obtained that could be confiscated.
Does a conviction for tax evasion affect my hunting licence or explosives permit?
Yes, very likely. From a conviction of 60 daily rates for an intentional offence — including tax evasion — you are generally regarded as unreliable. The authorities are then required to revoke your licence.
Does it constitute tax evasion if the tax office already holds the data electronically — for example wage tax certificates?
Yes. The Federal Fiscal Court has held that data merely stored but not accessed by the case officer does not count as "known." If you fail to submit a return despite being obliged to do so, you leave the tax office in ignorance and commit tax evasion by omission.
Can an attorney be held liable for aiding and abetting tax evasion?
Yes — in particular where they produce opinions based on false facts in order to obtain a tax advantage for the client, as in the Cum/Ex cases. The freedom to provide legal advice ends where the underlying facts are manipulated.
Does tax evasion become statute-barred more quickly in inheritance cases?
Caution is required. Where heirs recognise that the deceased evaded taxes, they are required to correct this pursuant to Section 153 AO. If they fail to do so, they themselves commit tax evasion by omission. This can result in the assessment period for the original tax debts remaining open for a very long time due to the suspension of the limitation period.