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White-collar crime and criminal tax law

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The risk of becoming the focus of a criminal investigation has increased significantly for companies and executives in recent years. The reasons include ever more stringent statutory and regulatory requirements, growing specialisation of public prosecutors and a more rigorous approach generally by law enforcement authorities. Companies are increasingly the target of investigations under criminal (tax) law or the Act on Regulatory Offences (OWiG) if, for example:

  • company employees/board members find themselves facing criminal prosecution, or
  • the company itself is directly affected by criminal or regulatory fine proceedings with the objective of asset confiscation or the order of a regulatory fine.

CMS can support you in dealing with these crisis situations. 

Our highly effective team of experienced white-collar crime lawyers, criminal defence lawyers and former public prosecutors advises and defends clients in all areas of white-collar crime and criminal tax law. We have long experience of providing legal support and defence for national and international companies re criminal and regulatory fine proceedings, as well as in the defence of individuals, e.g. managers. We assist our clients in all stages of criminal and regulatory fine proceedings, whether it is the first time risks or suspicions under (tax) criminal law arise, with regard to voluntary self-disclosures, in the course of internal investigations, re dawn-raids, during ongoing preliminary proceedings or as corporate or individual defence counsel in the main trial proceedings. Hereby we always pay particular attention re the development of a special-tailored defence strategy and to a professional und trust-building communication with the investigating authorities, which is often crucial for the ultimate success of the defence.

One of the reasons that white-collar crime defence is so complex and challenging is the fact that often detailed knowledge of other legal areas is required, as white-collar crime overlaps with many other legal fields (e.g. corporate, capital markets, employment, tax, insolvency, foreign trade law). Due to CMS’s broad-based advisory approach we can perfectly cover these requirements. Where necessary, our white-collar crime team works closely with CMS colleagues from other legal areas to provide our clients with tailored, one-stop solutions. Thanks to CMS’s excellent global organisation, we can also handle cross-border proceedings quickly and effectively, while also coordinating large groups of individual defence lawyers both in Germany and worldwide. 

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