House searches in the morning in the morning are not an exception in the context of the tax investigation, but the rule. There are various reasons for this. On the one hand, it hopes to surprise the suspicious persons. Furthermore, this is the time of day when the probability is greatest to meet these people at home. But there is also a psychological effect that you use when you carry out house searches early in the morning. At this point, one is the least mentally prepared to resist. Investigators like to use this circumstance, also to protect themselves. In addition, at this time of day, the suspects are less likely to make successful attempts to foil, such as the destruction of evidence.
1. Why House Searches Happen in the Morning Introduction
Anyone who has received information about tax searches in the media in the past may have noticed that they often take place early in the morning. Examples of this are the house searches at Klaus Zumwinkel or Uli Hoeneß. In and of itself, this certainly seems to many to be a rather decorative accompaniment of journalistic work. Far from it. There are actually good reasons why the tax investigation likes to start their house searches early in the morning. This is exactly what we are providing you with reading material for this time. Small side effect: After reading this, you may also understand why this is often used in other criminal investigations as well as in crime fiction.
In general, § 102 StPO applies to searches. Additional provisions are codified in the following paragraphs. In addition, there are also rules about the time of day when a search can take place. A distinction is made between a winter half-year with the months October to March and a summer half-year. In the winter half-year, house searches are allowed early in the morning from six o'clock until at 9 p.m. at the latest. In the summer half-year, however, house searches can already take place at four in the morning.
In addition, searches mean much more than just house searches. Basically, all objects to which a suspect person has access are affected by such a measure. This applies in particular to offices or business premises. But also hotel rooms, vehicles and caravans can be considered here.
2. Four Reasons for Home Searches Early in the Morning
There are some reasons why house searches often take place in the early hours of the morning:
This article does not replace tax or legal advice in an individual case. Facts, current law, jurisdiction, documentation and implementation remain decisive.