White collar crime
tax and commercial
criminal law
From fraud to delaying insolvency to tax evasion
The creation of new regulations in commercial criminal law – so-called white collar crime – and the tightening of existing national and international regulations and regulatory requirements mean that entrepreneurial behaviour is becoming increasingly risky. Examples of this include criminal law relating to capital markets and criminal law relating to corruption.
The establishment of a corporate criminal law is also currently being considered as part of European harmonisation. On 21 April 2020, the Federal Ministry of Justice and Consumer Protection (BMJV), presented a draft bill to strengthen integrity in the economy. At the heart of this draft legislation is the Act on the Sanctioning of Association-Related Offences (VerSanG).
The risk of a conviction for those affected can only be minimised through competent examination and appropriate consideration of these criminal and administrative offence standards from white-collar criminal law.
My areas of activity in white-collar criminal law
- Defence of decision-makers in criminal proceedings
- Defence and advice of companies themselves, known as corporate defence
- Preventive counselling of companies and the preparation of criminal law expert opinions
- Preparation of voluntary declarations exempting from prosecution
Defence
I provide comprehensive defence for individuals – for example managing directors and executives – in relation to all allegations in white-collar criminal law. This includes:
Offences under general criminal law
- Money laundering, Section 261 German Criminal Code (StGB)
- Fraud, Section 263 German Criminal Code (StGB)
- Embezzlement, Section 266 German Criminal Code (StGB)
- Withholding remuneration, Section 266a German Criminal Code (StGB)
- Breach of accounting obligations, Sections 283, 283b German Criminal Code (StGB)
Criminal offenses from corruption and competition law
- Accepting benefits, Section 331 German Criminal Code (StGB)
- Taking bribes, Section 332 German Criminal Code (StGB)
- Granting benefits, Section 333 German Criminal Code (StGB)
- Giving bribes, Section 334 German Criminal Code (StGB)
- Collusive tendering, Section 298 German Criminal Code (StGB)
- Giving bribes in healthcare sector, Section 299 German Criminal Code (StGB)
Allegations from the area of insolvency criminal law
- Obligation to request in case of legal entities and associations without legal personality, Section 15a Insolvency Code (InsO)
- Bankruptcy, Section 283 German Criminal Code (StGB)
- Breach of book-keeping duties, Section 283b German Criminal Code (StGB)
- Preferential treatment of creditors, Section 283c German Criminal Code (StGB)
- Preferential treatment of debtors, Section 283d German Criminal Code (StGB)
Tax offenses
- Tax evasion, Section 370 Fiscal Code of Germany (AO)
- Receiving, holding or selling goods obtained by tax evasion, Section 374 Fiscal Code of Germany (AO)
- Reckless understatement of tax, Section 378 Fiscal Code of Germany (AO)
- General minor tax fraud, Section 379 Fiscal Code of Germany (AO)
Preventive activity
In addition, I advise companies and their decision-makers preventively on all criminal law issues and problems in order to limit the risks of entrepreneurial action and prevent the initiation of criminal proceedings in commercial criminal law.
Consequences in white-collar criminal law
Expertise in white-collar criminal law
- Secure legal knowledge
- Understanding of economic interrelationships
- Strategic thinking
