Torsten Hildebrandt, Lawyer

Tax Criminal Law and Customs Criminal Law

Berlin and Hamburg, Germany

As a criminal defense lawyer, I am specialized in German tax criminal law. I defend individuals and businesses throughout Germany in proceedings concerning tax evasion, customs fraud and other crimes and offences pursuant Sec. 369 Fiscal Code of Germany (Abgabenordnung).

Due to my particular theoretical knowledge and practical experience, I was bestowed the titles of Bar-Certified Specialist for Criminal Law (Fachanwalt für Strafrecht), Bar-Certified Specialist for Tax Law (Fachanwalt für Steuerrecht) and certified consultant for tax criminal law (Zertifizierter Berater für Steuerstrafrecht [DAA]).

Because of the my advanced specialization I am often recommended by as well as cooperate with other German firms and foreign law firms.

I represent my clients before all investigating authorities, in particular

  • the Criminal Investigation Division of the tax authorities and the Criminal Tax Counsel (Steuerfahndung, Bußgeld- und Strafsachenstelle)
  • the Customs Investigation Offices and the Main Customs Offices (Zollfahndung, Hauptzollamt)
  • the Public Prosecutor’s Office (Staatsanwaltschaft) and in all kinds of German courts (Amtsgericht, Landgericht, Oberlandesgericht, Bundesgerichtshof, Finanzgericht, Bundesfinanzhof).

My professional specialization includes every aspect of the law concerning fiscal offenses, especially

I am particularly specialized on German customs criminal law and excise criminal law. This includes defending against charges of

Contact us without obligation - by phone or by e-mail.

Do you have documents relating to the case (e.g., reply form, search warrant, sequestration protocol, duty assessment notice)? Then it makes sense to send me scans/copies so that I can make an initial assessment if necessary.

The next step of the defense is usually the inspection of the case file. After that we will agree on the best strategy for your case.

Competent

At your side

The initiation of criminal proceedings poses a special challenge to every person concerned. Usually, the accused come into this situation completely unprepared and, for the first time in their lives, find themselves virtually at the mercy of the seemingly all-powerful state. Balancing this power imbalance is only possible with a competent criminal defense lawyer as a partner at your side and an optimally coordinated defense strategy. I will be at your side from the very beginning, defending you in a committed, adept and discreet manner at all stages of the proceedings, ensuring the best possible defense from day one. In criminal tax law, this comprehensive support can in many cases result in a dismissal of the case already during the preliminary proceedings.

Criminal Court Berlin Detail
Specialized in

Tax Criminal Law an Tax Law

I practice exclusively in criminal tax law and tax law (including customs law and excise law). Due to special theoretical knowledge as well as special practical experience in tax law and criminal law, I have been awarded the titles of Bar-Certified Specialist for Tax Law and Bar-Certified Specialist for Criminal Law by the Bar Association. In addition, I am a Certified Advisor for Tax Criminal Law (DAA) and a graduate of the Specialized Advisor Course for Customs and Excise of the German Federal Chamber of Tax Advisors. Since beginning my practice as an attorney in 2010, I have continuously educated myself in the areas of criminal law, tax law and criminal tax law in order to represent my clients' interests to the best of my ability throughout my practice.

Decisions of the Federal Court in Criminal Law
By professional self-conception

Discreet

"The lawyer shall be bound to secrecy. This duty relates to everything that has become known to him in the exercise of his profession." (Sec. 43a Par. 1 S. 1 and 2 of the Federal Lawyers' Act). This duty also extends to my employees. Violations of the duty of confidentiality have consequences under criminal and professional law. Communication between the client and his (future) defense counsel is also subject to special protection. Any investigative findings in this regard are generally unusable in criminal proceedings. The protection of the client's privacy also includes the monitoring of the maintenance of tax secrecy by the tax authorities and the judiciary as well as, if necessary, the exclusion of the public in the main hearing.

Non public court hearing

Focus topics in tax and customs criminal law

Audit and criminal tax proceedings
Criminal tax law / Audit and criminal tax proceedings

Cash accounting, summary risk assessment, IDEA, time series comparison, reference rates, (in)security surcharges - audits by the tax authorities harbor potential for conflict. The feared consequences are the estimation of the basis for taxation and the initiation of criminal tax proceedings. The announcement of the audit order or the appearance of the auditor are also grounds for blocking a voluntary declaration that exempts the taxpayer from prosecution.

Audit and criminal tax proceedings
Search and seizure in tax criminal proceedings
Criminal tax law / search / seizure in criminal tax proceedings

The tax criminal investigation department often uses the surprise situation of the search for interrogation attempts that should be resisted: "Confession is good for your soul, but bad for your case." Not only defendants have the right to the presence of their criminal defense attorney, witnesses may also call in a witness counsel at any time. As a matter of principle, no statements should be made without the presence of a lawyer.

Search and seizure in tax criminal proceedings
Criminal tax law / Estimation in taxation and criminal tax proceedings
Criminal tax law / Estimation in taxation and criminal tax proceedings

If the taxpayer's records are not to be used as a basis for taxation or if they are not (or no longer) available, the tax office may estimate the basis for taxation. The court can also make an estimate in criminal proceedings. Experience has shown that circumstances are often not taken into account, which can have a significant effect in favor of the taxpayer or the defendant.

Criminal tax law / Estimation in taxation and criminal tax proceedings
Asset forfeiture in criminal tax law
Criminal tax law / Asset forfeiture in criminal tax law

Tax evasion should not pay. For this reason, evaded taxes are not only collected by the tax offices, but are also confiscated by the criminal justice system. In order to secure this confiscation, a property arrest is often already issued during the preliminary proceedings. The arrest is enforced by seizing the defendant's accounts, and any cash found during the search is seized.

Asset forfeiture in criminal tax law
Anti-dumping duties
Customs criminal law / anti-dumping duties

Due to the amount of the anti-dumping duties and typically repeated import transactions, import duties to be collected quickly reach considerable amounts. In case of evasion of anti-dumping duties, severe fines or even imprisonment may be imposed. The non-preferential origin, the customs value and the correct classification of the goods in the Combined Nomenclature are often disputed.

Anti-dumping duties
Customs criminal law / legal protection against duty notices in customs matters
Customs criminal law / legal protection against duty notices in customs matters

Any person has the right to appeal against a decision taken by the customs authorities in connection with the application of customs legislation which concerns him directly and personally (Article 44 (1) sentence 1 Union Customs Code). In Germany, an appeal is permitted under the German Fiscal Code (Abgabenordnung). According to Art. 116 et seq. of the Union Customs Code, a refund or remission of import duties may also be considered.

Customs criminal law / legal protection against duty notices in customs matters
Smuggling
Customs criminal law / Smuggling

There is no specific provision for smuggling in German criminal law; it is punishable as tax evasion (the second alternative of Section 373 (1) sentence 1 AO is no longer relevant in practice following the abolition of the spirits monopoly). To mitigate the effects in travel, the legislator created the so-called smuggling privilege - evasion of up to 250 euros is not to be prosecuted as a criminal offense. Instead, a customs surcharge is levied.

Smuggling
Cash declaration violations
Customs criminal law / Cash declaration violations

Surveillance of cross-border traffic in cash and equivalent means of payment by customs is intended to combat money laundering, terrorist financing and organized crime. However, the detection of tax crimes is likely to be at least a secondary purpose. The Customs Administration Act allows customs to intervene extensively and threatens substantial fines for numerous offenses.

Cash declaration violations
Foreign trade criminal law
Customs Criminal Law / Foreign trade criminal law

Violations of foreign trade criminal law can have serious legal and economic consequences. Typical violations include exporting embargoed goods, selling goods or services to sanctioned countries or persons, or exporting dual-use items. Consequences of violations of the German Foreign Trade and Payments Act  include seizure of goods, confiscation of proceeds of crime and imprisonment up to 15 years.

Foreign trade criminal law

Office Berlin

My Berlin location is at Meinekestraße 4, 10719 Berlin:

Clicking on the map opens Google Maps including route planner.

Parking is available in Meinekestraße and in the public parking garage, the entrance to which is located at Meinekestraße 22. The exit of the parking garage is directly across the street from the office entrance. The subway stations Kurfürstendamm and Uhlandstraße are about 250 meters away from the office.

Office Hamburg

My Hamburg location is at Friesenweg 38, 22764 Hamburg:

Clicking on the map opens Google Maps including route planner.

The office is located in house 25 of the office complex "Alte Marzipanfabrik". A parking lot is available next to the entrance of the house (the entrance of the house 25 is located at the what3words position "///piles.cotton.insurers").

News

Decisions of the criminal and fiscal courts, literature references, case reports

Neuerungen im Antidumpingzollrecht (Januar bis August 2023)
26.09.2023 16:56

Mit DVO (EU) 2023/99 vom 11.01.2023 wurde ein endgültiger Antidumpingzoll auf die Einfuhren bestimmter Kraftfahrzeugräder aus Aluminium mit Ursprung in Marokko eingeführt. Ferner unterliegen Einfuhren nachfüllbarer Fässer aus nicht rostendem Stahl mit Ursprung in der Volksrepublik China künftig einem vorläufigen Antidumpingzoll (DVO (EU) 2023/100).

Mit DVO (EU) 2023/111 vom 18.01.2023 wurde ein endgültiger Antidumpingzoll auf Einfuhren von Fettsäure mit Ursprung in Indonesien eingeführt. Ebenfalls am 18.01.2023 wurde der endgültige Antidumpingzoll auf die Einfuhren bestimmter Fahrzeugräder aus Aluminium mit Ursprung in der Volksrepublik China verlängert (DVO (EU) 2023/112).

26.09.2023 16:56
Over-invoicing to avoid anti-dumping duties on solar modules - Federal Court of Justice Ruling of 06.09.2022 - 1 StR 389/21
03.08.2023 16:16

In order to avoid high anti-dumping duties on Chinese solar modules, importers submitted to the customs authorities undertaking invoices that were incorrect in terms of content. This served to conceal the undercutting of the minimum purchase price, compliance with which, however, was a prerequisite for exemption from the anti-dumping duty. By referring to the inflated undertaking invoices in the customs declaration, the declarants had, in the opinion of the Federal Court of Justice, provided incorrect information on fiscally significant facts within the meaning of Section 370 of the German Fiscal Code (AO). The anti-dumping duties were incurred in full upon importation. This constituted the tax evasion required for tax evasion. In the literature, weighty arguments are put forward against this view.

03.08.2023 16:16
Überfakturierung zur Umgehung von Antidumpingzöllen auf Solarmodule - BGH Urt. v. 06.09.2022 – 1 StR 389/21
03.08.2023 10:20

Zur Vermeidung hoher Antidumpingzölle auf chinesische Solarmodule haben Importeure den Zollbehörden inhaltlich unrichtige Verpflichtungsrechnungen vorgelegt. Dies diente der Verschleierung der Unterschreitung des Mindesteinkaufspreises, dessen Einhaltung aber eine Voraussetzung für die Befreiung vom Antidumpingzoll war. Mit der Bezugnahme auf die überhöhten Verpflichtungsrechnungen in der Zollanmeldung haben die Anmelder nach Auffassung des Bundesgerichtshofs unrichtige Angaben über steuerlich erhebliche Tatsachen im Sinne des § 370 AO gemacht. Mit der Einfuhr seien die Antidumpingzölle in voller Höhe entstanden. Damit liege die für eine Steuerhinterziehung erforderliche Steuerverkürzung vor. In der Literatur werden gegen diese Auffassung gewichtige Argumente vorgebracht.

03.08.2023 10:20
Rechtsbeugung durch Strafrichterin
02.08.2023 15:03

Der 4. Strafsenat des Bundesgerichtshofs hat auf die Revision der Angeklagten deren Verurteilung u.a. wegen Rechtsbeugung bestätigt, jedoch die gegen sie verhängte Strafe aufgehoben. Das Landgericht Hagen hatte die Angeklagte insbesondere wegen Rechtsbeugung in 10 Fällen zu einer Gesamtfreiheitsstrafe von 3 Jahren und 10 Monaten verurteilt, weil die als Richterin tätige Angeklagte unter anderem unter Verfälschung des Hauptverhandlungsprotokolls eine erstinstanzliche Strafsache fortsetzte, obwohl sie den dort Angeklagten in dessen Abwesenheit bereits verurteilt hatte.

02.08.2023 15:03
Beschlagnahme russischer Personenkraftwagen durch den deutschen Zoll
20.07.2023 15:57

Nach Presseberichten beschlagnahmen deutsche Zöllner die Fahrzeuge russischer Touristen und in Deutschland lebender russischer Staatsbürger und berufen sich hierbei auf die Sanktionsverordnung 833/2014 der Europäischen Union. Gegen die betroffenen Russen wurden Strafverfahren wegen des Verstoßes gegen § 18 des Außenwirtschaftsgesetzes eingeleitet.

20.07.2023 15:57
ChatGPT und Steuerstrafrecht
01.06.2023 12:39

Wie hilfreich sind die Antworten von ChatGPT auf steuerstrafrechtliche Fragen? Ein Chat zur Strafzumessung bei der Steuerhinterziehung in Millionenhöhe liefert ein teilweise erstaunliches Ergebnis. Der Bedarf an Steuerstrafverteidigern scheint jedenfalls derzeit noch durch die Verfügbarkeit von ChatGPT nicht geschmälert.

01.06.2023 12:39
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