White-Collar Crime in Hannover. Acting calmly under investigation.

Findings from a tax audit increasingly lead to criminal tax proceedings. Whether a voluntary disclosure still works turns on whether the offence has been discovered or an audit announced. That question comes first.

• Defence before the fines and criminal matters office, the tax investigation service and the criminal courts
• Reviewing and fully preparing a voluntary disclosure that confers immunity
• Alignment with your tax department or external advisers, so that the tax and criminal steps fit together
• Dealing with the seizure and freezing of assets during proceedings
• Where gifts or inheritances went undeclared we work with our practice area Inheritance Law

An unannounced search puts everyone involved under pressure. What happens in the first hours, such as handing something over voluntarily or a spontaneous remark, can hardly be corrected later. Being reachable is therefore the real service here.

• Reachable around the clock, and on site as soon as investigators enter the premises
• Reviewing the search warrant and checking the limits of the powers exercised
• Protecting privileged material, in particular correspondence with the defence
• Talking to the officer in charge so that the business can keep running
• On the seizure of IT systems and data our practice area IT Law assists

Where a company runs into difficulty, the room for manoeuvre narrows. The duty to file is strict, and delay regularly leads to allegations of filing late, of bankruptcy offences or of preferring one creditor over others.

• Defence against allegations of late filing, bankruptcy offences and preference of creditors
• Defence against fraud and breach of trust connected with the crisis
• The allegation of withholding employee social security contributions while insolvent
• Drawing the line between permissible payments and conduct that harms the estate
• The restructuring and the proceedings themselves are handled by our practice area Insolvency Law

The customs unit against undeclared work and the social security institutions audit more often than they used to. The allegation under section 266a of the Criminal Code is aimed directly at the management, and the claim for contributions runs alongside the criminal case.

• Defence against allegations of bogus self-employment of contractors, consultants or subcontractors
• Withholding and misappropriating remuneration under section 266a of the Criminal Code
• Unlawful supply of temporary workers and breaches of the Minimum Wage Act
• Customs audits and proceedings for breaches of the Act on Combating Undeclared Work
• Contracts and the deployment of staff are reviewed preventively with our practice area Employment Law

Financing, lending and capital markets transactions are densely regulated. Allegations such as credit fraud, insider dealing or market manipulation call for commercial understanding and experience of criminal procedure at the same time.

• Defence against billing fraud, subsidy fraud and breach of trust to the detriment of the company
• Credit fraud and investment fraud
• Insider dealing and market manipulation, including proceedings before the financial regulator
• Acting for payment service providers and their officers on card misuse and money laundering
• The structure of the financing itself is handled by our practice area Banking Law

Even gifts or invitations that are customary in a sector can meet the elements of commercial bribery. Where bids have been rigged, the cartel proceedings and the criminal case arrive together, and each affects the other.

• Acting before the Federal Cartel Office and the prosecuting authorities on restrictive agreements
• Bid rigging under section 298 of the Criminal Code in public tenders
• Granting advantages and bribery in commercial practice
• Internal investigations into suspected corruption and misappropriation, discreetly and with the evidence in mind
• The procurement side of the matter is handled by our practice area Administrative Law

Proceedings that never begin need not be fought. The management is obliged to prevent criminal conduct within the company through supervision and control, and is liable under section 130 of the Administrative Offences Act where it fails to do so.

• Setting up compliance systems with a criminal law focus
• Policies on gifts, hospitality and sales activities
• A whistleblowing system and how incoming reports are handled
• Training for management, supervisory bodies and staff
• The corporate constitution and the duties of the organs are handled by our practice area Corporate Law