Business

White collar criminal law covers allegations arising from professional and business life: fraud under section 263 StGB, breach of trust under section 266 StGB, money laundering under section 261 StGB, insolvency offences under sections 283 et seq. StGB and section 15a InsO, and tax evasion under section 370 AO. Such cases involve large files and run over long periods.

Those affected often first notice the investigation through a search, a freezing of accounts or an enquiry from the tax investigation service. The first questions therefore rarely concern the allegation itself, but its consequences: what happens to the documents seized, what the business may continue to do, and who will find out.

The guides in this area explain how an investigation in business matters proceeds, why access to the case file matters, the conditions of a voluntary disclosure under section 371 AO, and the confiscation of assets. This is general information and does not replace advice on an individual case.