The general criminal law provisions apply to criminal tax proceedings, in particular in the Penal Code (StGB). In particular in the case of tax evasion, a distinction must therefore be made between original perpetrators and accomplices, aid and incitement. Special features arise in detail through joint declaration obligations and the cooperation of tax representatives. An overview!
According to § 370 paragraph 1 AO, up to five years of imprisonment, in particularly serious cases under paragraph 3, are punishable by up to ten years of imprisonment, who commits tax evasion within the meaning of the aforementioned norm. For us, the word “who” is interesting, because this refers to the offender in the sense of criminal and procedural norms. About § 385 paragraph 1 AO, the provisions of the StGB apply accordingly, whereby the following definitions are important:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.