Gambling has always fascinated people. However, while they are an exciting leisure activity for many, their legal framework in Germany harbors numerous risks – both for providers and participants. This article highlights the legal regulations that providers must observe and explains the potential criminal consequences for participants in illegal gambling.
Tag: criminal tax law
The issue of false self-employment poses significant legal, financial, and criminal challenges for companies. Particularly in the context of project-based activities, the use of external service providers, or agile working methods such as Scrum, misclassifications can have fatal consequences. This article is aimed at management and provides a practical explanation of the legal framework, risks, and strategies to avoid false self-employment.
Economic criminal law (Wirtschaftsstrafrecht) is a highly specialized and complex area that impacts businesses of all sizes—from multinational corporations to small enterprises and even individuals. Defending against charges in this field requires not only profound legal knowledge but also a keen understanding of business operations, financial structures, and the specific circumstances of the accused.
In this article, we will explore the strategic challenges of defending economic crime cases, highlight the most common offenses, and discuss recent developments in the legal landscape.
Economic criminal law is a complex and dynamic field that can impact not only large corporations but also smaller businesses and individuals. Defense in such cases requires not only high-level legal expertise but also a deep understanding of economic contexts and the unique circumstances of the affected parties. In this article, we provide an overview of the tactical challenges in defense and the common issues that lead to economic criminal proceedings. Additionally, we highlight current topics in tax and economic criminal law, drawing on the latest legal developments.
Gaming behavior with regard to computer games on the computer has changed considerably in recent years: Where floppy disks and CDs used to be the norm, sometimes in combination with obscure-looking copy protection measures (I fondly remember the Mix’n’Mojo hub at Monkey Island, which, incidentally, is also available online today), today not only downloads prevail, but also completely new gaming cultures, some of which have shifted entirely to the online realm.
Massively Multiplayer Online Role-Playing Games (MMORPGs) such as World of Warcraft have heralded a real cultural change in this respect – and also completely new legal issues: whereas people used to be most concerned about how best to copy games, today other desires prevail. At a time when accounts cost money and virtual goods have a real market value, cheating in games is viewed very differently. This is also reflected in recent court decisions. Lawyer Jens Ferner, who works in the field of software law, including legal issues relating to online games, provides an overview.
In a recent ruling dated January 23, 2024 (IX R 36/21), the German Federal Fiscal Court (BFH) ruled on the constitutionality of the automatic exchange of financial account information and its compatibility with fundamental rights. This issue has far-reaching implications for taxpayers with accounts abroad.
A current article in the magazine PraxisSteuerstrafrecht on the topic of criminal tax law and imports deals with customs law and, in particular, the risks of the DDP (Delivered Duty Paid) delivery condition for imports from China for online retailers. It explains how Chinese suppliers often offer customs declaration and tax payment as part of their service, which sounds tempting but carries legal and tax risks.
The complexity and pitfalls of this practice, such as changing the delivery route, the role of indirect representatives in the customs declaration and the tax consequences, are described in detail. The article makes it clear why caution is required both on the Asian side and on the German recipient side. The topic is also worth a few lines here.
What needs to be considered when importing from Asia, especially China or Vietnam – what are the pitfalls when importing goods from China and the Asian region? It is interesting to note that companies sometimes take a rather naïve approach to international trade.
This shows that you sometimes have to be extremely careful – our law firm used to advise clients, especially start-ups, who are dependent on importing products from Asia and China in particular, whether these are manufactured at the client’s request or supplied off the shelf.
Note: Our law firm based in Germany is only active in this area for criminal compliance and IT law, please refrain completely from inquiries regarding other products imported from Asia.
According to the Federal Fiscal Court (BFH, VI R 20/20), remuneration paid by an employer to its employees for advertising by the employer on the license plate holder of the employee’s private car is remuneration for work if the “advertising rental agreement” concluded has no independent economic substance.
The Munich Higher Regional Court (20 U 3236/22 e) had the opportunity to comment on the obligations of a provider of standard software on the occasion of the termination without notice of a software and license subscription.