Criminal law and tax crimes

Criminal law comes into play only where other means fall short — all the more does it depend on an experienced defence counsel. We defend the accused at all stages of the proceedings and represent injured parties in asserting their claims.

Recodification of the criminal codes (2024)

The new wording of the Criminal Code and the Code of Criminal Procedure has been effective since 15 March 2024. The sentencing ranges for property and economic crimes were reduced and the damage thresholds shifted (greater damage over €35 000, substantial over €350 000, large-scale over €700 000). The institutional arrangement also changed — after the abolished Office of the Special Prosecutor, the agenda was taken over by the regional prosecutor's offices and the serious crime department of the Prosecutor General's Office. These changes affect the defence strategy and the classification of offences.

Liability risks under tax or commercial law can grow into criminal proceedings — tax evasion, tax reduction, subsidy or credit fraud, or the criminal liability of legal entities. We combine criminal-law and tax know-how under one roof.

The aim of criminal compliance is to identify risk factors and minimise the likelihood that criminally relevant conduct occurs in the company — and thereby protect the company and its employees.