Financial criminal law & criminal tax law
Depending on its respective legal form, each company or entrepreneur is subject to a wide range of specific tax obligations. Identifying and correctly applying all regulations, which are relevant for the tax assessment of a concrete business operation, can cause considerable difficulties in individual cases, in part due to changes in tax regulations and how they are interpreted by tax authorities and finance courts. In addition, the increasing integration of international business activities sometimes requires considering tax regulations in other countries, which results in a further challenge for tax compliance. In cases of incorrect tax assessments, companies, their executive bodies and employees in charge may face both financial detriments and, in particular, penalties under criminal law. Depending on the respective legal form, corresponding criminal proceedings can also be conducted against a legal entity.
We advice and represent companies or entrepreneurs in both Austrian financial criminal proceedings and German criminal tax proceedings before investigating authorities or in court.
Furthermore, our lawyers at wkk law assist companies in preparing and filing tax correction statements or voluntary self-disclosures. We are particularly focused on providing advice on cross-border disclosures of tax offences in international cases with reference to Austria and Germany.