While only a mitigation of the penalty according to § 46b paragraph 1 of the Criminal Code (StGB) can be considered for acts under the Criminal Code, § 371 AO contains a personal reason for the suspension of the sentence. If the factual characteristics are present, the perpetrator is not punished for the tax evasion committed on the basis of his effective self-declaration. Conversely, however, this also means that an ineffective self-declaration does not result in an exemption from punishment.
The self-disclosure is regulated in § 371 AO and refers explicitly to tax offences, in particular tax evasion within the meaning of § 370 AO. In order for the standard to apply at all, tax evasion must first be present – and not a reckless tax reduction according to § 378 AO.
Taxes are evaded within the meaning of § 370 (1) and (4) AO if they are evaded by
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.