Question 1

What does § 153 StGB (breach of trust) regulate?

Accepted Answer

The offence of breach of trust under § 153 StGB requires that a person knowingly abuses their authority to dispose of another's assets or to create obligations for another, thereby causing a financial loss. Typical scenarios involve managing directors, board members or fiduciaries. The threatened penalty depends on the amount of damage and may, in the case of damage exceeding 300,000 €, amount to up to ten years' imprisonment.

Question 2

When is a fiscal criminal investigation initiated?

Accepted Answer

A fiscal criminal investigation under the FinStrG is initiated where there is a suspicion of intentional or grossly negligent tax evasion. Frequent triggers are tax audits, control notifications (for example from banks) and international information exchange systems between tax authorities.

Question 3

From what amount does a tax criminal investigation typically arise?

Accepted Answer

The FinStrG does not provide for a formal de minimis threshold. In administrative practice, evasion amounts of approximately 10,000 € regularly lead to formal proceedings. Below this order of magnitude, proceedings are frequently discontinued or resolved through subsequent payment. The specific approach varies depending on the circumstances and the competent authority.

Question 4

What does § 29 FinStrG (voluntary disclosure) regulate?

Accepted Answer

Voluntary disclosure under § 29 FinStrG constitutes a ground for exemption from punishment, provided it is made in a timely manner, in full and before the discovery of the offence by the authority, and the evaded amounts are paid subsequently within the prescribed period. The requirements are strictly and formalistically regulated in detail.

Question 5

How do tax evasion and tax negligence differ?

Accepted Answer

Tax evasion under § 33 FinStrG requires intentional conduct (knowledge and will to evade tax). Tax negligence under § 34 FinStrG covers grossly negligent conduct — the offender has significantly violated the required duty of care. The sentencing ranges for the two offences differ considerably.

Question 6

What jurisdiction does the WKStA have?

Accepted Answer

The Central Public Prosecutor's Office for Economic Crime and Corruption (WKStA) has jurisdiction over proceedings of supra-regional significance, in particular where damage amounts exceed 5 million euros, in cases of corruption in public service, serious breach of trust, balance sheet fraud and market manipulation. The specific jurisdiction is derived from § 20a StPO.

Question 7

What rights exist during a house search?

Accepted Answer

During house searches under §§ 117 ff StPO, affected persons have the right to have a person of trust or a lawyer present. It is not possible to prevent a lawfully ordered search, but it is very much possible to document its course. The seized documents must subsequently be precisely listed.

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