Anwalt Deutschland Fachanwalt deutsch German Lawyer Germany English language Attorney-at-law English Lawyer germany french advocat francais allemagne French Attorney in Germany spanish language abogado alemania Spanish Attorney/ Lawyer in Germany Italian language avvocatto germania Italian Lawyer/ Attorney Germany Portuguese language advogado Alemanha Portuguese Polish speaking Lawyer/ Attorney in Germany adwokat Niemcy Polish Japanese speaking Lawyer/ Attorney in Germany Bengoshi Doitsu Japanese Attorney/ Lawyer Vietnamese language luat su Vietnamese Korean speaking lawyer/ attorney in Germany, Europe Korean Chinese language Lawyer/ Attorney in Germany/ Europe Chinese Lawyer/ Attorney russian speaking advokat Germaniya Russian




Attorneys at law

Law Office Lawyers/ Patent Attorneys Main practice areas Legal matters Client Service Litigation Free templates Offices Brochures Contact News Press FAQ
Competition law  Copyright law  Trademark law  Design law  Patent law  Media law  Online law  Food law  Public law  ITC

German Lawyer patent attorney Germany trademark attorney design attorney european law german attorney hannover germany based attorney at law for ip law it law competition law european law and regulations in germany litigation file suits representative  file german trademark law tm  competition copyright design food law media law patents contract law online law internet law patent law design protection file german patent utility model law lawyer it law contract law agricultural law architectural law banking law civil cervis law domain law employee inventions law financial penalties law food law guarantee law labour law land law pharma law state aid law waste law

Start  IP Application Services  Contact  Online enquiry  Imprint  Data Protection



...Start ...Main practice areas ...Fiscal Offences law
Main practice areas
Administrative law
Agricultural law
Animal law
Anti Trust law
Architectural law
Banking law
Brokerage law
Business law
Capital Market law
Civil law
Civil service law
Commercial law
Commercial Criminal law
Competition law
Construction law
Contract law
Copyright law
Corporate law
Cosmetic law
Customs law
Data protection law
Design law
Distribution law
Domain law
Domain Arbitration law
Education law
Employee invention law
Energy law
Engineering law
Environment law
European law
Event law
Family law
Film law
Financial penalties law
Fiscal Offences law
Food law
Gambling law
Guarantee law
Higher Education law
Image rights
Industrial law
Inheritance law
Insolvency law
Insurance law
International law
International Trade law
Internet law
IP law
IT law
Labour law
Land law
Law on associations
M&A law
Mail order law
Media law
Medical malpractice law
Medical Products law
Medicine law
MLM law
Music law
Online law
Patent law
Pharma law
Plant variety law
Photography law
Press law
Publishing law
Public commercial law
Public procurement law
Purchasing law
Real Estate law
Restaurant law
Sales representaves rights
Sports law
State Aid law
Students rights
Tax law
Technology law
Tenancy law
Telecommunications law
Terms and conditions law
Tort law
Trademark law
Traffic law
Transport law/Shipping law
Waste law
Wine law
Attorneys at Law Hannover
Patent Attorneys
Georgstr. 48
30159 Hannover (Hauptsitz)
Fon +49 511.35 73 56-0
Fax +49 511.35 73 56-29
Attorneys at Law Berlin
Patent Attorneys
Wittestraße 30 K
13509 Berlin
Fon +49 30.403 66 69-00
Fax +49 30.403 66 69-09
Attorneys at Law Bielefeld
Patent Attorneys
Herforder Str. 69
33602 Bielefeld
Fon +49 521.43 06 06-60
Fax +49 521.43 06 06-69
Attorneys at Law Bremen
Patent Attorneys
Parkallee 117
28209 Bremen
Fon +49 421.33 11 12-90
Fax +49 421.33 11 12-99
Attorneys at Law Düsseldorf
Patent Attorneys
Grafenberger Allee 293
40237 Düsseldorf
Fon +49 211.97 26 95-00
Fax +49 211.97 26 95-09
Attorneys at Law Frankfurt/ Main
Patent Attorneys
Alfred-Herrhausen-Allee 3-5
65760 Frankfurt-Eschborn
Fon +49 69.380 79 74-20
Fax +49 69.380 79 74-29
Attorneys at Law Hamburg
Patent Attorneys
Colonnaden 5
20354 Hamburg
Fon +49 40.882 15 83-10
Fax +49 40.882 15 83-19
Attorneys at Law Munich
Patent Attorneys
Landsberger Str. 155
80687 Munich

Fon +49 89.250 07 90-50
Fax +49 89.250 07 90-59
Attorneys at Law Stuttgart
Patent Attorneys
Königstraße 80
70173 Stuttgart
Fon +49 711.99 58 55-90
Fax +49 711.99 58 55-99
Patent Attorneys Vienna
Trauttmansdorffgasse 8
1130 Vienna
Fon +43 1.876 15 17
Fax +49 511.35 73 56-29


Fiscal and economic offences law, horak Attorneys at law, Germany

What does penal law in relation to fiscal and business offences comprise?

The generic term “penal law in relation to business offences” (or white-collar crime) comprises the application of penal law in economic life. The main emphasis is on the offences listed in the Penal Code but also on the relevant areas of the so-called criminal law statues in addition to those of the Penal Code. We are dealing here with e.g. the Regulatory Offences Act relating to Sanctioning of Enterprises, Penal Law in relation to Competition, Penal Law in relation to Foodstuffs, Penal Law in relation to Medical Preparations, Penal Law in relation to Insolvency and Penal Law in relation to Financial Markets. In the area of penal law in relation to fiscal offences, we are dealing first of all with tax evasion and lesser penalty in case of self-accusation of tax evasion. The latter special matters are usually assigned to the penal law in relation to fiscal offences and placed next to the penal law in relation to business offences.

A business offence is considered a criminal procedure under purely procedural terms at first, but designated to the court division for business offences at the District Court  by § 74 c of the Law on the Judicial System.

What is the difference between a case involving a business offence and general penal law?

In the area of penal law, a natural person is always “prosecuted”. This applies also to penal law in relation to business offences, where the executive board of directors, the executive director or another director of a company are accused and usually there is no preceding entry in the Federal Central Register. Moreover, at this level, the investigations by the public prosecutor are extremely unpleasant because a search of the office space and of the apartment, which are typically expected to occur, had not been taken into consideration. Furthermore, the consequences of a search are especially delicate: due to the safeguarding or seizure of evidence, the affected enterprise is no longer capable of performing as before. Especially the seizure of the computer system, i.e. computers with software and data, the safeguarding of files of present operations, the seizure of assets or of a part of them or even the arrest of a person due to strong suspicion alone are serious consequences. In addition, when business offences are concerned, it often takes several years to repudiate charges finally and absolutely.

When is a defence attorney required?

It is recommended to commission a lawyer with an elaboration of a defence strategy as early as possible or – at the very best – to develop a certain amount of scope so that no business offence ensues. In the course of the legal proceedings, an efficient defence requires intense and extensive communication between the client and the defence attorney, so that a logical and workable defence concept can be worked out before legal proceedings start (if possible before the first potential testimony). It is basically recommended to follow the defence attorney and the concept worked out with him without investing time and patience in a new defence concept resulting from an precipitate change of a lawyer. Therefore, it is essential to start each defence strategy with a choice of an appropriate attorney with expertise in the relevant area. For the second or third defence attorney any workable alternatives are unnecessarily limited and the consequences uncomfortable for you, both of which could have been avoided. Moreover, cases involving business offences are often very complex, not only from the legal point of view. Therefore, not only the process of getting to know the matter can be considerable, but also its documentation.

Even a final “deal” between the defence attorney, the public prosecutor and the court ending the procedure requires extensive detail knowledge.

What do we offer you in the areas of fiscal and economic offences law?

In the area of criminal law in relation to tax offences, we advise and represent enterprises and their staff at the criminal prosecution for tax offences. We naturally concentrate on the preventive advising activities. It goes without saying that we represent our clients at the investigation procedure, interlocutory proceedings and the trial process. In the case of the search measures we assist you at your communication with the bureau of investigation of tax offences and with other involved authorities. Among our practice areas are external economic relation law and customs law. We can advice, plan/co-ordinate and carry out any self-accusations of tax evasion in face of the imminent or already initiated criminal prosecution for tax offences.

In the area of criminal law in relation to economic offences (and the law relating to economic order adversities), we advise and represent enterprises and their staff in cases of industrial property protection (plagiarism, also in the area of music and film/video title, advertisement violations, criminal facts concerning sales, etc.), as well as in areas of criminal law in relation to subsidies, criminal law in relation to corruption and criminal law in relation to insolvency, including regular accompanying offences. Furthermore, we assist you for instance if you are charged with fraud or disloyalty, also in exceptional situations such as false accounting or in the area of criminal law relating to banking and stock exchange offences. We also practice in the area of environmental penal law, as well as court procedure and or civil proceedings resulting from it.

What do we need to handle your question relating to penal law?

In normal cases, we need to know exactly the acts or forbearances in question. If results of an investigation are already known, we need the appropriate documents. Any further details are to be discussed individually.

Please note that you usually have to acquiesce an investigation, but you do need, however, to support it. Typically, statements or “useful remarks” are to be refrained from. Instead, it is recommended to give appropriate instructions to your staff to refrain from making any statements or pointing out to written correspondence. (The police are not allowed to read any documents, but only to take a quick look at them to state their subject).

As a defendant, you are entitled to a lawyer. Do not hesitate to contact us. It is important especially in the “initial phase”, i.e. in the phase of the first investigations that you actually experience, to avoid creating a certain defence strategy and making any confessions, even if they might be withdrawn later.

horak law office germany hannover lawyer representative compliance design infringement warning letter business start up law guarantee warranty liability border seizure leasing trademark infringement mediation minimum wage patent attorney patent infringement pro bono legal advice piracy product piracy brand piracy counterfeit litigation arbitration disputes renovation compensation online sales youtube pinterest instagram copyright infringement deutsch german law german court lawyer litigator german litigator hannover english


 trademarks patents designs law lawyer german law firm litigator litigation file court suit attorney Germany patent attorney agricultural law architectural law contract law employee inventions law medical malpractice law pharma law terms and conditions law gtc waste law print  attorney at law hannover germany europe trademark competition law save attorney solicitor hannover stuttgart berlin munich german law firmback  german law european law european lawyer specialist expert german law competition law germany copyright law german design lawyer food attorney media law germany online and computer lawyers patent law patent application telecommunications law office trademark law firm classical and modern physics solid state physics mechanics Laser Physics Electrical electronic radiofrequency technologies Telecommunications telematics Mechatronics Information Technology Data Processing Technology image processing technology semiconductor technology consumer electronics computer hardware IT technology software telecommunications automation optics Atomic Physics Molecular Physics Engineering Construction Automotion shipbuilding aircraft Drive Technology Control Technology Process Engineering Production Engineering Production Technology Packaging Paper Technique Product Development Measurement Control Engineering Process Technology Appliances Small Appliances Food Technology Aerospace safety technology power plant technology material technology steelmaking alloys nanotechnology plastics energy technology renewable energy Life Sciences Medical Biology Biophysics biotechnology Microbiology Cell Biology Neurobiology Molecular Biology gene therapy bioinformatics Pharmacy Pharmacology agents Biochemistry Chemistry Physical Chemistry Organic Chemistry Inorganic Chemistry Pharma antibody technology biosimilar generic diagnostic plant biotechnology diagnostic technology implants Immunology enzyme replacement therapy proteins muteins enzymes Transgenic cytokines, ribozymes, antisense RNA, RNAi Virology GM microorganisms plants animals human medicine food polymers catalysts lithography PhotographyOnline-Request