fiscal offences

On April 14th 2025, the Supreme Administrative Court (NSA) (ref. I FSK 1078/24) issued a verdict in a seven-judge panel, which may significantly change the current practice of tax authorities with regard to the initiation of fiscal penal proceedings. The NSA ruled that the initiation of such proceedings solely for the purpose of suspending the […]

Tax crime cases have been gaining in importance in recent years. This is due, among other things, to the measures taken to tighten up the tax system. Both common and criminal fiscal offences are subject to a limitation period for prosecution. The time with which certain offences and fiscal offences become time-barred depends on the […]

There is a widespread belief that “money likes silence” and should not be talked about. Most people keep this secret from neighbours, friends or state authorities for fear of having their wealth judged. Keeping this secrecy is now harder than ever, especially before the authorities. Until now, only people who were suspects in criminal investigations […]