Corporate Criminal Law & Compliance

Where you have information that indicates a compliance infringement, it is imperative that you act immediately to establish the facts.

Internal investigations are therefore essential for good compliance. They clarify facts, limit the possible damages caused to your company and help you learn for the future from any identified issues. 

Committed, internal fact-finding investigations can help minimise or avoid any impending damage to reputation, massive personal criminal and civil liability risks, severe fines, the loss of credibility towards third parties and the imposition of official requirements or restrictions.

OUR SERVICES:

• Independent investigation into the facts and securing of evidence
• Documentation in conformity with the EU GDPR
• Professional coordination of numerous stakeholders
• Providing support and advice to internal working groups to help clarify issues swiftly and in full
• Negotiating, communicating and, where applicable, cooperating with prosecutors, supervisory authorities and tax authorities
• Drafting internal and external communications
• Measures to avoid future cases of non-compliance or to assure authorities that the company will remain compliant in the future

Complex tax requirements and facts and a change in the tax authorities’ approach to tax errors make it vital that your processes are tax compliant in order to minimise risks. 

Since May 2016, the tax authorities have rewarded tax compliance. The Decree on the Application of § 153 of the Fiscal Code (AEAO zu §153) recognises the protective effect of internal control systems and considers such systems an indication that any act cannot be reckless or intentional and therefore cannot constitute an offence or criminal act when such systems are utilised.

OUR SERVICES:

• Designing and implementing Internal Control Systems (ICS) and Tax Compliance Management Systems (Tax CMS) based on Auditing Standards PS 980 and Auditing Practice Statement 1/2016 (“Design and Audit of a Tax Compliance Management System pursuant to IDW PS 980”) of the German Institute of Public Auditors
• Assessing and optimising existing ICS and Tax CMS
• Providing preventative advice in taxation procedures
• Preparing, assisting with and providing follow-up on company audits, in particular providing support with the appraisal of critical facts and audit findings, and with any necessary corrections
• Advising on and preparing statements on tax corrections (§153 Fiscal Code) or reports on voluntary disclosures (§§ 371 and 378 (3) of the Fiscal Code)