Pre-trial detention for tax fraud is a serious step to take on the part of the prosecutors. It greatly impacts a person’s business and personal life and, therefore, should only be used in limited circumstances. Furthermore, it should only be used in a legally compliant manner.
If you find yourself in a situation where pre-trial detention is being sought in your tax fraud case, then it is important to receive legal guidance. Please, do not hesitate to contact our lawyers immediately if you find yourself either in this position or threatened with this situation.
How does a Pre-Trial Detention for Tax Fraud Arise?
Pre-trial detention can be allowed under certain circumstances listed under § 112 StPO (German Criminal Procedure Code). This allows for this move to be made in the following circumstances:
- If there is a danger that the suspect will flee,
- There is a possibility that the suspect will suppress evidence,
- A likelihood that the suspect will re-offend.
The provision states it in the following terms
- it is established that the accused is at large or in hiding,
- there is a risk that the accused will evade the criminal proceedings (risk of flight), considering the circumstances of the individual case,
- the accused’s conduct gives rise to the strong suspicion that he will
- destroy, alter, remove, suppress or falsify evidence or
- improperly influence the co-accused, witnesses or experts or
- cause others to do so
- and if, therefore, the danger exists that the establishment of the truth will be made more difficult (risk of the suppression of evidence).
In the suppression of evidence, the fear is that the suspect will either influence the evidence or the witnesses to the trial. However, there can be discretionary grounds for placing a suspect into pre-trial detention, which can unjustly impact the suspect’s professional and personal life.
Having experienced lawyers in your corner can hold the authorities to account when they decide to take such an action. During pre-trial detention for tax fraud, you are entitled to secure communications with your lawyer under § 148 StPO (German Code for Criminal Procedure).