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Penal Tax Law

Tax Law

What is Penal Tax Law

Penal Tax Law is the area of Law where Tax Law and Criminal Law meet. Companies, as well as individuals, are obliged to pay taxes – therefore, Penal Tax Law concerns everyone. Not only offences committed with criminal intent are punishable, but also recklessly committed offences against tax obligations. Questions of tax policy play an important role in this respect: The fight against tax evasion is often mentioned in the same context with the cross-border transfer of profits, prohibited tax avoidance strategies and undesirable tax structuring. Penal Tax Law proceedings and tax audits often go hand in hand.

As assets can be confiscated in addition to the criminal sanctions (“Confiscation of Assets”), Penal Tax Law proceedings are not only especially menacing but also highly complex. We are here to show you the path through the maze of rules and regulations of Penal Tax Law and to make sure that you are always protected comprehensively.

Who hires us

  • Companies
  • Directors, Boards
  • Supervisory Boards
  • Compliance Officers
  • Tax Consultants
  • Auditors
  • Individuals

Point of Contact

Prof. Dr. Michael Tsambikakis Prof. Dr. Michael Tsambikakis  Simone Lersch Simone Lersch  Ole Mückenberger Ole Mückenberger Prof. Dr. Karsten Gaede Prof. Dr. Karsten Gaede Dr. Theresa Friedrich, LL.M. Dr. Theresa Friedrich, LL.M. Our 360° Services