Tag: criminal tax law

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Criminal Defense

Coffee Tax in Germany

Legal Background and Criminal Liability of german coffee tax: Germany is one of the few European countries that levies a tax on coffee. The Coffee Tax Act (KaffeeStG) regulates the imposition of a consumption tax on coffee and coffee-containing products. The current tax rate is €2.19 per kilogram of roasted coffee and €4.78 per kilogram of instant coffee. For coffee-containing products—such as sweets or other items with a coffee content of between 10 and 900 grams per kilogram—graduated rates apply. The tax is levied when coffee is released for consumption in the German tax territory, imported from third countries, or purchased from other EU member states for commercial purposes.

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Criminal Defense Liability of the management

“Operation Calypso” and the Power of the European Public Prosecutor’s Office (EPPO)

The headlines are dramatic: 2,435 seized containers, €800 million in tax damages, arrests in four countries. With Operation Calypso, the European Public Prosecutor’s Office (EPPO) has dealt one of the biggest blows to organized customs and tax fraud in EU history. At its core is a system allegedly run by Chinese networks that has been evading duties and VAT on an industrial scale for years.

But behind the staggering numbers and images of confiscated e-bikes and textiles lie complex legal questions—especially for businesses, freight forwarders, and importers suddenly in the crosshairs of investigators. As a criminal defense lawyer specializing in tax law and a commentator on the work of the European Public Prosecutor’s Office, I see this case not only as an example of effective law enforcement but also as a warning for everyone involved in international trade. Above all, the forfeiture of assets—a tool often wielded rigorously in such cases—poses significant risks but also offers potential for defense.

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Criminal Defense Liability of the management

German BFH: Exclusion of Evidence for an Unfiltered Hard Drive Handed Over in Tax Proceedings

The use of evidence obtained during criminal proceedings by the tax authorities repeatedly raises delicate constitutional issues. In its decision of 23 April 2025 (I B 51/22), the Federal Fiscal Court (BFH) clarified: If digital evidence — here, a hard drive — is handed over to the tax office without the mandatory prior screening by the public prosecutor’s office, this violates the fundamental right to informational self-determination and results in an exclusion of evidence.

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Technology- & IT-Law

The Metaverse Is Not Dead – Bitkom Shows: The Second Phase Has Begun

Few digital concepts have seen a rise and fall as rapid as that of the Metaverse. After a short-lived, almost feverish hype, it vanished from the headlines, eclipsed by the next wave – generative AI. But make no mistake: the Metaverse is far from dead. Bitkom’s latest 2025-report makes it clear – the development has not stopped, but matured. And for legal professionals, this is precisely the moment to look again, because the truly complex legal questions are only now emerging.

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Technology- & IT-Law

Art Law in Germany

Between Creativity and Codification – A Comprehensive Overview … what is art? A timeless question that continues to inspire debate among philosophers, curators, and artists alike. But as the art market becomes increasingly professionalized and digitalized, a new question emerges with growing urgency: What is art in a legal sense—and how is it protected?

Welcome to the world of art law: an interdisciplinary, evolving, and increasingly complex legal field that extends far beyond traditional copyright law. It touches the lives of artists, collectors, museums, gallery owners, NFT marketplaces, auction houses—and increasingly, defense attorneys.

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Criminal Defense Technology- & IT-Law

Cryptocurrencies as Taxable Assets in germany

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.

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Criminal Defense

Dubai Unlocked: The dark side of the glittering real estate world

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.

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Criminal Defense

Extradition to and from Dubai – A Dangerous Legal Grey Area?

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.

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Criminal Defense

Tobacco tax and shisha tobacco in Germany: Criminal law risks for retailers and bars

Tobacco tax and shisha tobacco in German criminal tax law: The increasing popularity of shisha bars and water pipe tobacco has not only stimulated the market, but has also aroused the interest of the customs administration. With the introduction of the Tobacco Tax Modernization Act and stricter tobacco tax regulations, the industry is facing considerable challenges.

In particular, the German tax liability when mixing tobacco components and the strict packaging regulations pose considerable criminal law risks for retailers and consumers. In this article, we highlight the legal pitfalls and the risk of criminal tax proceedings in connection with waterpipe tobacco.

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Labour law

Legality of operational termination when a job is eliminated by a business decision

On January 15, 2025, the Regional Labor Court (Landesarbeitsgericht, LAG) of Mecklenburg-Vorpommern issued an important ruling on the legality of redundancy (Az. 3 SLa 156/24). The central question was whether the elimination of a major contract could justify the dismissal of a long-serving employee, particularly in light of the legal requirements under § 1 (2) and (3) of the German Dismissal Protection Act (Kündigungsschutzgesetz, KSchG). The court affirmed this and ruled that the dismissal was lawful. This decision is noteworthy not only for its detailed analysis of economic reasons for dismissal but also for clarifying the limits of entrepreneurial freedom and the requirements for social selection.

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