Tax fraud

Criminal defence lawyers in Germany - tax fraud and criminal defence

At Rademacher & Horst  - Criminal Defence Lawyers in Germany - we have built up substantial experience in a high number of tax fraud proceedings.

The initiation of legal proceedings for tax fraud in Germany can be based on various factors, e.g. tax audit, control notices or criminal complaints.

Legal proceedings often commence with a search, which takes place simultaneously at the accused's company, at their workstation and at their place of residence. The threshold of the search warrant in criminal tax law in Germany is low. Although a judicial search warrant is generally called for, independent investigations carried out by the judges do not often dig particularly deeply into tax law. With cases of "imminent danger", the search can also be mandated by the public prosecutor or tax fraud investigation team. We provide discreet, effective and robust expert advice. Results-oriented, our reputation as Criminal Defence Lawyers in Germany  has been established over two decades.

In tax fraud proceedings the accused is entitled to refuse to give evidence. If the accused refuses to give evidence, there should be no consequent negative repercussions for the accused. At Rademacher & Horst  - Criminal Defence Lawyers in Germany – we will generally ensure that the accused takes advantage of this right. It is a basic rule of criminal defence in Germany not to make any statements prior to having reviewed the prosecutor`s files.

It is another basic rule of criminal defence in Germany that evidence is not freely made available in order to keep the options of an appeal open. The questioning of employees e.g. during a search by the tax fraud investigation team should be avoided, as, if called as witnesses, the employees should be able to insist on their claim for legal support.

In tax fraud cases in Germany it is possible to keep the accused in police custody, if there is a strong suspicion and a reason for imprisonment, in particular if there is a risk of the accused fleeing or danger of collusion and if custody is deemed to be proportional to the size of the crime (§§ 112 cont. StPO). But in many cases, we could convince the public prosecutor and the court that there was no good reason for an arrest warrant. As according to our experience over 90% of arrest warrants in Germany are usually based on the risk that the accused might take flight, these can be eliminated against payment of bail or by imposing conditions to report.

At Rademacher & Horst we have built up substantial experience and we know that releasing a tax advisor from his/her obligation to maintain confidentiality has to be carefully reviewed in tax fraud cases. If in doubt, it is wise to refrain from releasing them from their obligation to maintain confidentiality as this also means that the tax advisor is not in a position to freely hand out information concerning the client.

At  Rademacher & Horst  it is the goal and the mission to obtain the most favourable conclusion to the proceedings that they can possibly get. Tax proceedings will be discontinued if intentional or frivolous tax evasion cannot be detected. In another situation, the aim of the defence attorney will be to reach an agreement with the tax authority and the public prosecutor on a deal or tax settlement and a negotiated penalty order without a trial.

If you think we can help you please contact us on 00 (49) 211 1718380 or

German criminal defence lawyers Rademacher & Horst . have the knowledge and experience you need, if you, a relative or friend is facing tax fraud proceedings.

Please call us on +49 (0) 211 1718380 or email us at to find out how we can help you.

Our firm maintains a 24 Hour Emergency Line +49(0)172-2112373 or +49(0)172-7056055

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