Tax Criminal and White Collar Criminal Law
Entrepreneurial activity bears the risk of being confronted with criminal charges.
Criminal and administrative sanctions have long been common instruments of economic policy. Legislators are intervening with increasing frequency in the economic processes of companies. As a result, many companies are also being confronted more frequently with criminal law issues. PwC Legal accompanies you in the context of corporate defence, protects your rights as an injured party, and enforces your interests both efficiently and professionally.
Criminal tax law
Whether in the course of tax evasion proceedings, during a search measure or after criminal proceedings have already been initiated: our tax lawyers will support you in the event of criminal tax offences of any kind. This also applies to the external audit of companies by the tax office.
This is how PwC Legal supports you
Our lawyers advise you on:
- Tax investigation (or customs investigation), search and seizure measures
- Individual defence against allegations of tax evasion or other tax and customs offences (smuggling, fraud, tax evasion), as well as tax offence proceedings in preliminary proceedings and in the main trial
- Operational and search audits
- Corporate defence in fine proceedings according to Section 30 OWiG or so-called “asset recovery proceedings” according to § 29a OWiG
- Defence in confiscation proceedings according to Sections 74 et seq. StGB
- Preparation of voluntary declarations and notifications of correction in accordance with Section 153 AO, including support during criminal or administrative proceedings
- Investigations pursuant to Section 208, Para. 1, No. 3 AO, review of tax circumstances
- Other representations vis-à-vis authorities, public prosecutors and courts
- Tax compliance management systems
Commercial criminal law
Criminal and regulatory proceedings require competent legal guidance, expert knowledge of the legal subject matter and extensive experience. Corporate management, in particular, is increasingly exposed to prosecution by public prosecutors and other (supervisory) authorities. PwC Legal advises and defends board members, managing directors and other executives in all criminal law issues and situations.
This is how PwC Legal supports you
Our lawyers advise you on:
- Current criminal law matters – including defence efforts in preliminary proceedings and in the main hearing
- Development of preventive measures and guidelines to protect against criminal sanctions and harmful behaviour by employees
- Assessment of criminal law risks, in order to avoid personal liability due to organisational culpability
- Representation in commercial criminal proceedings
- Compliance advice to listed companies
Legal opinions, criminal charges, witness assistance, damages, reputation protection
The assessment of potential, criminal and fine-related risks committed from within the company, as well as the associated investigative duties of management and the supervisory bodies (and the decision on and assessment of whether criminal charges should be filed), require a sound legal examination of the alleged misconduct, and a weighing of the opportunities and risks. Reputational damage more often leads to greater damage than the financial losses directly attributable to the offences.
This is how PwC Legal supports you
Our lawyers advise you on:
- Expert assessments of the risks under tax and commercial criminal law
- Development of suitable solutions to minimise criminal law risks and financial losses, on the one hand, and to successfully enforce corporate interests and reduce reputational risks, on the other
- Damages, recovery assistance or asset recovery
- Internal investigations or forensic investigations
- Information management inside and outside the corporate sphere
- Preparation of criminal charges
- Acting as witness counsel for your employees