Criminal Tax Law in Cologne: Defense and Legal Advice for Allegations of Tax Evasion

A Tax Audit at Home? What Matters Now

Call us right away, even during the search. Until we've spoken with the officers, the following applies:

1. Remain silent on the matter. As the accused, you are not required to make any statements. Spontaneous statements will be recorded and used against you later.
2. Ask to see the search warrant, and make a note of which agency is conducting the search and what the allegation is.
3. Do not resist, but do not actively cooperate either. Do not voluntarily hand over any documents until you have consulted with us.
4. Object to the seizure and have this noted in the record. Request a list of the documents and data that were taken.
5. Do not file a voluntary disclosure at this time. Once an investigation has begun, this option is generally no longer available; we will coordinate the next steps with you.

When You Need a Criminal Tax Lawyer

• You have received a letter from the Office for Fines and Criminal Matters or the Tax Investigation Unit, such as a notice regarding the initiation of a preliminary investigation.
• A search was conducted at your residence or business, or your accounts were seized or frozen.
• A tax audit is underway, and the auditor either informs you of your rights as a person under investigation or suspends the audit.
• They want to rectify past mistakes, such as undeclared investment income, foreign accounts, or crypto gains.
• You are a managing director or board member, and this concerns your company's income tax, sales tax, or social security contributions.
• You have received a summons, an indictment, or a summary judgment.

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Our Services in Criminal Tax Law

Criminal tax proceedings threaten one’s freedom, assets, and reputation all at once. We defend companies, executives, and individuals against tax investigations, prosecutors, and the courts—quickly, discreetly, and with a clear strategy from day one.‍‍

Defense in a Preliminary Investigation for Tax Evasion

Most criminal tax cases are resolved during the preliminary investigation, long before charges are filed. We request access to the case files, review the tax calculations made by the investigators, and conduct discussions with the tax authorities and the public prosecutor’s office. Our goal is, whenever possible, to have the case dismissed or settled without a public trial.

Search and Seizure

We are available on short notice during searches, speak with the investigators, and protect your rights on-site. Afterward, we review whether the search warrant and its execution were lawful, and ensure that any documents and data you need for ongoing operations are returned to you.

Voluntary Disclosure to Avoid Criminal Penalties

A voluntary disclosure under Section 371 of the German Fiscal Code (AO) may result in immunity from prosecution, but only if it is complete and submitted in a timely manner before the offense is discovered. For amounts exceeding 25,000 euros per offense, an additional monetary payment must be made in accordance with Section 398a of the AO. We will assess whether a voluntary disclosure is still possible and advisable, and prepare it in collaboration with your tax advisor.

Asset Freeze and Confiscation

In criminal tax proceedings, authorities often freeze assets early on—including bank accounts, real estate, and corporate assets. We challenge excessive or disproportionate asset freezes and negotiate their release so that you and your company can continue to operate.

Company and Management

Managing directors are criminally and personally liable for the company’s taxes and levies. We defend clients against allegations involving income tax, value-added tax (including VAT carousel schemes), hidden profit distributions, and failure to pay social security contributions (Section 266a of the German Criminal Code [StGB]). At the same time, we represent the company if it faces fines under Sections 30 and 130 of the German Administrative Offenses Act (OWiG).

Criminal Law Relating to Customs and Excise Taxes

We provide legal defense in proceedings before the Main Customs Office and the Customs Investigation Division, such as those involving customs evasion, excise taxes, or violations of foreign trade law.

Tax Compliance and Prevention

The best defense is a situation that never arises in the first place. We help companies set up a tax compliance system and train management and employees. An effective system can demonstrate, if necessary, that an error was not intentional.

Who We Work For

We assist companies during searches, represent them when they face the threat of a corporate fine, investigate allegations internally, and establish tax compliance systems.

We personally defend managing directors and board members when it comes to the company’s income tax, sales tax, or social security contributions—and protect them from personal liability for these taxes and contributions.

We advise individuals and business owners on voluntary disclosure and defend them against allegations related to foreign assets, inheritances, investment income, or cryptocurrency gains.

We assist tax advisors and certified public accountants when their clients come under investigation by tax authorities, advise them on a case-by-case basis, and defend them if they themselves are accused of aiding and abetting.

Here's How the Collaboration Works

1. Initial Contact: You describe the situation to us over the phone or by email. Anything you tell us is protected by attorney-client privilege.
2. Access to Case Files: We are requesting access to the investigative file so that we can determine what information the authorities actually have.
3. Strategy: Together with you and your tax advisor, we will determine whether to remain silent, engage with the authorities, or work toward a settlement.
4. Negotiations: We handle all discussions with the Office for Fines and Criminal Matters, the Tax Investigation Unit, and the District Attorney's Office.
5. Conclusion: We’ll guide you through the process from start to finish—and work with your advisor to clarify the tax implications.

Why ROSTALSKI

• Recognized by peers: *WirtschaftsWoche* has named ROSTALSKI 2026 a “TOP Law Firm” and Dr. Tony Rostalski a “TOP Attorney” in criminal tax law. This recognition was based on a survey of more than 1,700 legal professionals. In addition, Dr. Rostalski is recommended by *Handelsblatt*/Best Lawyers in criminal tax law. All awards →
• Specializing in business law: We are a law firm focused on white-collar crime and compliance. Criminal tax law is our core practice area, not a secondary one.
• Personalized Service: The partner personally handles your case from start to finish.
• Based in Cologne, serving clients nationwide: We are familiar with the practices of Cologne’s investigative authorities—the tax investigation unit, the public prosecutor’s office, and the main customs office—and provide legal defense throughout Germany.
• Tax and Criminal Law: We work closely with your tax advisor, because every statement made in criminal proceedings also has tax implications—and vice versa.

Frequently Asked Questions About Criminal Tax Law

What is the penalty for tax evasion? The law provides for a fine or imprisonment for up to five years (Section 370 of the German Fiscal Code [AO]). In particularly serious cases, such as large-scale tax evasion, the penalty ranges from six months to ten years. Case law defines “large-scale” as 50,000 euros or more per offense. In addition, the taxpayer must pay back taxes, interest on the evaded amount, and, if applicable, face asset forfeiture.

When is a voluntary disclosure no longer possible? For example, if you have been notified that criminal proceedings have been initiated, an auditor has arrived to conduct an audit, an audit order has been issued, or the offense had already been discovered and you knew about it or should have anticipated it. Whether such a barring circumstance exists is often a matter of detail—have this checked before you take any action.

How long can tax evasion be prosecuted? Under criminal law, the statute of limitations generally expires after five years; in particularly serious cases, after 15 years. In cases of tax evasion, taxes can be assessed retroactively for up to ten years.

What is the difference between this and reckless tax evasion? If a person acts not with intent but with gross negligence, the act constitutes an administrative offense (Section 378 of the German Fiscal Code [AO]). It is punishable by a fine of up to 50,000 euros, not by a criminal penalty. Distinguishing this from intent is often the core of the defense.

Do I have to testify during a tax investigation? No, not as a suspect. You should not comment on the matter until you have reviewed the case file and consulted with your defense attorney.

Can my tax advisor defend me? Tax advisors are permitted to participate in criminal tax proceedings under certain conditions, but they are not criminal defense attorneys. This collaborative approach has proven effective: Your tax advisor clarifies the figures, and we handle the defense.

Will the case be made public? Many criminal tax cases are resolved without a public trial—for example, through dismissal or a summary judgment. Discretion is part of our strategy.

How much does legal representation cost? We work on the basis of individual fee agreements, usually on an hourly basis. We’ll discuss the details openly during our first meeting.

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