Taxpayers who reduce taxes or receive unjustified tax refunds may in particular be prosecuted for tax evasion pursuant to § 370 AO. The general provisions of the Penal Code (StGB) and the Code of Criminal Procedure (StPO) apply to criminal tax proceedings. Together with the respective norms of the tax code, they constitute criminal tax law.
With the regulations on tax penalties and administrative offences proceedings (§§ 369 to 412 AO), the regulations of the Code of Criminal Procedure (StPO), the Penal Code (StGB) and the Administrative Offences Act (OWiG) apply accordingly for original tax matters. The tax code regulates in particular:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.