Criminal tax law

In criminal tax proceedings, the tax authorities accuse the taxpayer or those responsible for a company of having intentionally evaded taxes. This means that criminal proceedings take place alongside the taxation proceedings. Suddenly, it is no longer just a matter of an additional tax claim, but an individual punishment.

Sometimes the initiation of criminal tax proceedings is little more than sabre-rattling on the part of the tax authorities to ensure that – tax-based – positions are abandoned. However, it is not uncommon for criminal tax proceedings to threaten a person’s civil or economic existence and, in addition to the payment of back taxes and interest, a fine and, in the worst case, imprisonment may be imposed.

The situation is regularly made more difficult by the fact that, despite the presumption of innocence that applies to the accused, measures are taken at a very early stage of the proceedings, the consequences of which can only be fully or partially eliminated with great effort. This is particularly the case when the defendant’s assets are directly seized on the basis of tax or criminal seizure orders, accounts are attached and security mortgages are registered. Reputational damage can also be caused, for example, by the mere discovery of search measures.

In criminal tax proceedings, two inherently incompatible areas of law collide: the tax code, which in some cases imposes far-reaching duties of cooperation on taxpayers, and criminal law, which on the one hand guarantees the rule of law – no one has to incriminate themselves – and on the other hand provides for the threat of punishment. In this strategic field of tension, the tax consultant is no longer enough, but neither is the criminal defence lawyer alone.

Minoggio Grezesch Bachmann bridges the gap between tax law and criminal law. Our lawyers are familiar with substantive tax law in the depth that you would expect from tax lawyers and tax advisors with many years of experience. At the same time, they are familiar with criminal law and the law of criminal procedure and have proven their defence skills in numerous proceedings and main hearings.

We clear up unjustified criminal charges for you. We resolutely oppose disproportionate measures taken by the investigating authorities on your behalf. You benefit from the fact that we know how public prosecutors and criminal courts deal with tax offences and how the formal and material decision-making powers are distributed among the various tax and customs authorities.