1 Introduction
Tax evasion is a serious offense that is prosecuted in many countries, including Germany. Section 370 of the Fiscal Code (AO) regulates the assessment of penalties for tax evasion in Germany. This article is intended to give you an overview of the penalties for tax evasion under this law.
2. Fine or imprisonment under the law
According to § 370 AO, tax evasion can be punished with a fine or imprisonment of up to five years. In serious cases, the prison sentence can even be up to ten years.
fine:
The fine is measured in daily rates. The amount of a daily rate depends on the personal and economic circumstances of the perpetrator at the time of the verdict.
imprisonment:
Imprisonment can be considered if the tax evasion is considered to be particularly serious. This may be the case when large sums of money have been evaded or when the perpetrator acted in a way that is considered particularly reprehensible.
3. The specific assessment of the penalty
The precise assessment of the penalty depends on various factors, such as:
Amount of the evaded amount: The higher the amount, the more severe the penalty.Type of evasion: Use of complex structures or accomplices can increase the penalty.Personal circumstances of the perpetrator: previous convictions, occupation, etc. can be taken into account.
There are no fixed, binding sentence tables, but the courts often follow guidelines and previous case law.
4. Total Penalty
If someone has committed multiple tax offenses, an aggregate penalty is formed. It takes into account how the individual penalties relate to each other and how they represent the overall picture of the misconduct.
5. Conclusion
The punishment for tax evasion according to § 370 AO is a complex issue that is influenced by many factors. The penalties can be significant and the precise assessment will depend on the specific circumstances of each individual case. Anyone faced with questions about tax evasion should enlist the help of a tax attorney to ensure the matter is being handled lawfully and not to their detriment.
This article does not constitute concrete and individual legal advice, but only provides a rough initial overview of the very complex legal matter described. You can only obtain legal certainty for your specific case constellation through coordinated examination and advice from a competent lawyer.
I am happy to be at your disposal as a lawyer and specialist lawyer for a legal assessment and assessment of your case and represent your interests assertively and resolutely. the tax authority and the tax investigation. Feel free to contact me by phone or write to me.
I advise nationwide on site or via Zoom as a specialist lawyer in the areas of corporate law, tax law and insolvency law, including in the cities and metropolitan areas around Stuttgart, Heilbronn, Karlsruhe, Freiburg, Ulm, Augsburg, Munich, Frankfurt, Wiesbaden, Saarbrücken, Kaiserslautern, Bonn, Wuppertal, Duisburg, Nuremberg, Munster, Saarbrücken, Düsseldorf, Cologne, Dortmund, Hanover, Kassel, Leipzig, Dresden, Bremen, Hamburg and Berlin.
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