The law on fiscal offences is part of the criminal law that deals with offences relating to taxation.
There is no legal definition, however, one accounts for all such offences under the penal code and various accessory criminal law facts (for example, tax law or patent and design law) regarding law on fiscal offences which are committed by persons in charge of companies or other businesses, or such acts through which companies are destroyed.
According to Section 74 c of the law of the constitution of courts only a special chamber is responsible for the assessment of such acts at the district court, namely the economic offence chamber.
Such procedures often require years of intense preparation and research, procurement and review of all company documents, interviews of employees, etc.
Although statistically seen, the economic crime in Germany makes up only a small proportion of cases, the damage caused by crimes in this area is enormous and is often accompanied by corruption of leaders and politics.
It will not go unsaid that often a few participants are pushed to the fore as scapegoats, but the circulated benefits have already "disappeared".
Examples such as the FlowTex scandal, the Mannesmann affair or the bankruptcy of the U.S. company Enron show the immense impact of economic crimes and therefore the importance of sound advice or defence in this particular area of law.
Foreign Lawyer according
to § 206 BRAO