If there is an immediate suspicion of tax evasion in Germany, pre-trial detention is ordered if there is a risk of flight, concealment or reoffending. This is a measure that can have serious consequences for the person concerned – both professionally and privately. In such cases, quick and considered action is required to successfully avert arrest.
The law firm Schlun & Elseven Rechtsanwälte advises and represents persons accused of tax evasion in Germany based on comprehensive expertise in German criminal tax law and extensive experience in dealing with the prosecution authorities. A targeted defence strategy can significantly prevent imprisonment and/or reduce the sentence.
When is Pre-Trial Detention Imposed for Tax Fraud?
Pre-trial detention can be ordered in accordance with Section 112 of the German Code of Criminal Procedure (StPO) if there is an immediate suspicion of an offence and (potential) grounds for arrest. Grounds for arrest exist,
- if there is a reasonable risk that the suspect will flee (risk of flight),
- if there are reasonable grounds for suspecting that the suspect will destroy, alter, remove, suppress or falsify evidence or there is a suspicion that the suspect himself or through others will exert unfair influence on co-defendants, witnesses or experts (risk of concealment)
- if there is a factual probability that the suspect will reoffend for one of the offences listed in Section 112a StPO (risk of reoffending).
Possibilities of Challenging Pre-Trial Detention
Pre-trial detention for tax evasion in Germany cannot be imposed for an indefinite period of time. However, there is a certain amount of discretion with regard to the duration of pre-trial detention. According to Section 121 (1) StPO, a maximum period of six months applies, although this can be extended in certain circumstances on request to the court. An extension is only possible in particularly serious cases. If the reason for ordering pre-trial detention is the risk of reoffending, the maximum period may not exceed 12 months, see Section 122a StPO. In cases of tax evasion, this step is rather unlikely. The decision to extend pre-trial detention must also be proportionate. There must be a convincing reason and justification for this decision.
Our lawyers can challenge the decision on your behalf during this time. We examine whether pre-trial detention is disproportionate in the given circumstances and whether lesser measures would suffice.
Section 116 StPO provides for alternative measures, such as appearing before a judge on certain dates. These alternative measures can also interfere with a person’s civil liberties but are less drastic than pre-trial detention.
Pre-Trial Detention: How to Conduct
If you are afraid that you will be taken into custody, it is important to know how to react in an emergency:
- Remain calm. Do not implicate yourself but seek legal advice immediately. During pre-trial detention, you are entitled to secure communication with your lawyer in accordance with Section 148 StPO. Hasty, supposedly exonerating statements or declarations can incriminate you in hindsight.
- Make sure that you see the arrest warrant and know the reasons for the pre-trial detention order. The information contained in the arrest warrant will be of great value to your legal representatives.
- Contact our legal team so that they can review your case. The pre-trial detention order should indicate that this is a serious situation. Reach out to your defence lawyers as soon as possible.
It is vital that you remain calm but firm in the defence of your rights. Our lawyers are familiar with the process of such situations and will provide you with qualified legal advice. It may be tempting to seek voluntary self-disclosure. However, if there is a threat of pre-trial detention, it is already too late to take such a step. Voluntary self-disclosure as a means of avoiding legal sanctions is only possible before a tax investigation is initiated. Wait for your lawyer to discuss the situation and determine the best course of action under the given circumstances. Any information given without the presence of your lawyer can be used against you in court and harm your case.
Schlun & Elseven: Legal Advice in Tax and Commercial Criminal Law
If you are concerned about being placed in pre-trial detention due to tax evasion, please do not hesitate to contact our law firm. Close co-operation with our team of lawyers makes it possible to develop a precisely coordinated strategy. It is often possible to fend off the accusation of a tax offence by making a statement during the investigation phase and thus avoid court proceedings. We work on your behalf to ensure that your rights and interests are always protected and that the best possible result is achieved for you.
Practice Group: German Criminal Tax Law
Practice Group:
German Criminal Tax Law Cases
Contact our German Lawyers for Criminal Tax Law
Please use the contact form to contact our law firm regarding pre-trial detention due to tax matters in Germany. After receiving your request, we will make a short preliminary assessment based on the information provided and give you a cost estimation.
