FG Nürnberg Confirms Taxability Despite Virtual Execution: In its judgment of January 22, 2025 (Case No. 3 K 760/22), the Fiscal Court (Finanzgericht, FG) of Nuremberg issued a landmark ruling on the taxation of gains from cryptocurrency transactions. The court not only confirmed the general tax liability of such private sales under § 23(1) sentence 1 no. 2 of the German Income Tax Act (EStG), but also addressed in detail a range of arguments raised by the taxpayer—concerning the lack of economic substance of tokens, the purely virtual nature of transactions, and alleged enforcement deficiencies by tax authorities.
Category: Criminal Defense
As our world becomes increasingly digitized, digital evidence has emerged as a key component in legal proceedings, especially in Germany. Whether it’s chat logs, data stored on smartphones, or forensic copies of hard drives, courts must determine not only the truth contained in digital artifacts but also whether they were obtained and handled in a legally sound manner. This article offers a structured overview of how digital evidence is treated in German criminal and civil procedures, highlighting key legal challenges and principles.
Encrypted Evidence and Constitutional Boundaries: Over the past several years, German criminal courts have been confronted with an influx of evidence originating from encrypted communications services—so-called “Kryptomessenger” platforms—such as EncroChat, SkyECC, and, more recently, Anom. These platforms, marketed as secure communication tools, often served the criminal underworld as havens for logistical coordination, trafficking, and financial transactions.
Once considered virtually impenetrable, they were ultimately infiltrated by international law enforcement operations. This development has sparked a cascade of legal proceedings in Germany, bringing to the surface one of the most delicate tensions in modern criminal procedure: the admissibility of foreign-sourced, technologically complex digital evidence in a system constrained by strict constitutional norms.
In the age of digital infrastructures, Distributed Denial of Service (DDoS) attacks and the use of botnets have become emblematic of modern cybercrime. While these acts are often discussed in technical or operational terms, their legal dimension—particularly under German criminal law—is both sophisticated and rigorous. This article provides a detailed legal analysis of DDoS attacks and botnets, grounded in German jurisprudence and supported by insights derived from current case law and cybercrime reports.
More Than Just a Matter of Money: When foreigners hear the term “court-appointed defense attorney” in the German context—Pflichtverteidiger—they often assume it equates to a public defender system as seen in the United States or the UK. But that assumption leads to misunderstanding. In Germany, the idea of “mandatory defense” is less about one’s financial situation and more about the legal complexity or severity of the case at hand.
The term Pflichtverteidiger literally means “mandatory defense counsel,” but it does not imply the presence of a general legal aid system in criminal matters. Rather, it refers to specific instances where the law demands that a defendant must have legal counsel—regardless of their financial means or personal wishes.
The latest expose called “Dubai Unlocked” provides insights into the underbelly of Dubai’s luxury real estate market. This comprehensive investigation uncovers how individuals from the international elite, including criminals, politicians and sanctioned individuals, invest in the desert metropolis’ real estate business. Through leaked data, the Organized Crime and Corruption Reporting Project (OCCRP), in collaboration with 74 media partners worldwide, was able to conduct a detailed analysis of ownership structures in Dubai and bring questionable transactions to light.
The United Arab Emirates—especially Dubai—is seen by many as a luxurious haven: sunshine, tax freedom, anonymity. A place seemingly far from the reach of German law enforcement. But in reality, this perception has changed noticeably in recent years. There are clear signs that the number of extraditions of German citizens from Dubai to Germany is increasing—and likewise, German authorities appear more willing to take extradition requests from the Emirates seriously. It’s time to take a closer look at the legal and practical peculiarities of this situation.
Extradition to and from Germany: Extradition in criminal law is a highly complex and often underestimated legal field that sits at the intersection of international law, national constitutional protections, and practical criminal procedure. Germany, both as a requesting and a requested state, regularly faces a range of legal and political challenges. This article offers a comprehensive overview of the key legal issues involved in extraditions to and from Germany.
When foreign lawyers hear the phrase “Beweisverwertungsverbot” — the exclusion of unlawfully obtained evidence — they might assume it functions like its counterpart in U.S. law, with strict rules and predictable consequences. But in Germany, the situation is more complex. The exclusionary rule exists, yes — but it is neither automatic nor uniform across different areas of law. Its application is nuanced, contextual, and shaped by a delicate balancing of interests.
In this article, we’ll unpack how German law treats unlawfully obtained evidence, highlighting the different approaches in criminal law, labor law, and civil law. Through examples drawn from actual cases, you’ll see that exclusion is often the exception rather than the rule — especially in criminal proceedings.
Germany takes a strict stance on the importation of narcotics. Both physically bringing drugs across the border and assisting in doing so can lead to significant prison sentences. Foreign participants – from couriers to organizers – regularly come into contact with German criminal law. The case law of the Federal Court of Justice (BGH), Germany’s highest criminal court, shows how nuanced, yet strict, the evaluation of such offenses is.