Criminal tax law

The area of criminal tax law includes the preparation and implementation of voluntary declarations pursuant to §§ 371, 378 para. 3 AO and of notifications of correction pursuant to § 153 AO as well as assistance in criminal tax proceedings.

The decisive aspect of voluntary declarations is the complete correction of the undeclared income/turnover in the period not subject to the statute of limitations under criminal law, at least for ten calendar years. In the cases of particularly serious tax evasion mentioned in section 370 (3) nos. 1 to 6 AO, the limitation period is 15 years. In addition to the correction, the payment of the evaded taxes, the evasion interest pursuant to section 235 AO and the interest pursuant to section 233a AO is a prerequisite for exemption from punishment. In addition, in the cases of section 370, paragraph 2, sentence 1, nos. 3 and 4 AO, the penalty surcharge according to section 398a AO must be taken into account; it amounts to between 10 and 20% of the evaded tax.

In the case of larger amounts, the period between the decision to self-disclose and the exact determination of the undeclared income/turnover is often of decisive importance (because of the large number of documents, a possible imminent discovery of the offence or because the self-disclosure can only be carried out at short notice due to an impending tax audit).

In case of notifications of correction according to § 153 AO, the error has to be reported immediately to the relevant tax office upon detection and then the necessary correction has to be made.

LOHR + COMPANY has the necessary software and hardware as well as specially trained experts at its disposal to reliably carry out voluntary declarations and corrections in a short time.

Upon request of our clients, this work can also be prepared in Vienna.

LOHR + COMPANY cooperates with renowned and experienced criminal lawyers within the scope of the criminal tax law support of our clients.