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Bad times for tax dodgers after Federal Supreme Court judgment

The German Federal Supreme Court (BGH) is said to have tightened its jurisdiction on tax offenses in a recent ruling. In some cases, a suspended sentence is excluded.

GRP Rainer Attorneys and Tax Accountants in Cologne, Berlin, Bonn, Duesseldorf, Frankfurt, Hamburg, Munich, Stuttgart, Hanover, Bremen, Nuremberg, Essen and London explain: The German Federal Supreme Court (BGH) in its judgment ruling issued on 07 February 2012 (Ref. 1 StR 525/11) overruled a judgment of the Augsburg Regional Court due to legal errors in sentencing. The regional court had sentenced the accused despite the presence of particularly serious cases of tax evasion amounting to millions to only a two-year suspended sentence. The case was then remanded by the German Federal Supreme Court for a new trial and decision to another trial chamber of the regional court.

The reason for this is that a suspended sentence is not in principle assignable to the level of crime of tax evasion which amounts to millions. In the case of evasion amounting to millions, exceptional consideration can be made for a custodial sentence only if there are particularly considerable mitigating circumstances.

Financial criminal offenses may occur more readily and more frequently than is commonly assumed. To prevent this, it is advisable to rely on the work of an attorney with experience in both business law and corporate criminal law germany. Such an attorney can provide information on current court decisions and prepare legal appraisals of individual cases in relation to criminal law.

An experienced attorney can process and examine the possibilities and opportunities that exist in individual cases within highly complex criminal proceedings in intelligible ways.

An attorney can provide those affected with a criminal defense while preparing a legal appraisal of individual cases and take clients under advisement in regards to issues of maintaining legal compliance. Furthermore, an attorney can make certain that clients are informed in regards to the rulings of the supreme court and prepare highly complex criminal cases in an understandable form so that opportunities remain open to all interested parties with regard to the criminal proceedings that follow.

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