Financial Crime World

Consequences of Tax Offences: A Guide to Prevention and Resolution

Introduction

Tax offences, particularly those related to organised crime and smuggling, can have severe consequences for individuals and companies. In this article, we will discuss the potential penalties for tax offences, an option for voluntary self-disclosure, and the importance of seeking legal advice from experienced criminal lawyers.

Consequences of Tax Offences

  • Imprisonment: Tax offences, such as smuggling or performing actions for the purposes of organised crime, can result in imprisonment of up to ten years.
  • Reduced sentences: In cases where minor offences are involved, the maximum sentence may be reduced to five years.
  • Severity of punishment: The authorities consider factors such as weapon possession and repeated actions when determining the severity of the punishment.

Voluntary Self-Disclosure

Voluntary self-disclosure of tax evasion is legislated under § 371 AO and can prevent a criminal conviction if certain conditions are met. To pursue voluntary self-disclosure, a party must:

  • File on time: File the disclosure on time to avoid any potential penalties.
  • Declare entire income: Declare their entire income in total to ensure transparency.
  • Resolve tax liability: Resolve any remaining tax liability and related interest payments.

Seeking legal advice from experienced criminal lawyers is crucial when facing tax offence accusations. Our team at Schlun & Elseven Rechtsanwälte offers support during office and house searches and develops strategies with clients to ensure they are aware of their options throughout the process.

Key Takeaways

  • Tax offences can have severe consequences: Tax offences, such as smuggling or performing actions for the purposes of organised crime, can result in imprisonment.
  • Voluntary self-disclosure is an option: Voluntary self-disclosure of tax evasion is legislated under § 371 AO and can prevent a criminal conviction if certain conditions are met.
  • Seeking legal advice is crucial: Seeking legal advice from experienced criminal lawyers is essential when dealing with tax offence accusations.

Practice Group: German Criminal Tax Law Cases

If you are facing tax offence accusations, our team at Schlun & Elseven Rechtsanwälte can provide support and guidance throughout the process. Contact us today to learn more about our services and how we can assist you.

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