Corporate Criminal Law & Compliance

With the advancing complexity and regulation of global, digital business life, individuals and companies are increasingly likely to be confronted with allegations of criminal or administrative misconduct.

In such cases, professional, focused responses are vital from the outset. We advise both companies and individuals in all areas of commercial criminal law and criminal tax law.

We assist our clients in identifying and minimising current and future risks. To this end, we develop and implement compliance programmes and help optimise existing compliance structures.

We conduct internal investigations targeted at establishing the facts necessary to verify indications of misconduct and to secure evidence for possible use in court.

Our experts represent and defend clients against law enforcement, supervisory, antitrust and data protection authorities, and also against tax fraud authorities as well as against customs offices. We accompany dawn raids and offer a nationwide on-call service for this purpose.

We represent injured parties in criminal proceedings against perpetrators, enforce damages claims and offer asset tracing and asset recovery.

Our experts advise companies from various sectors focuses not only on criminal law and administrative offences but also on all other relevant areas of law as corporate law, labour law, data protection law and tax law. Our international network allows us to assist in cross-border cases.

At a glance:

Corporate defence
Individual defence
Internal investigations
Advising injured parties on the enforcement of claims for damages
Witness counsel
Preventive and repressive compliance advice
Tax compliance

Focus

Anti-Money Laundering, Counter-Terrorist Financing and Sanctions

The regulatory requirements relating to anti-money laundering, counter-terrorist financing, sanctions and embargoes are becoming increasingly stringent. Non-compliance can result in serious regulatory and criminal consequences, substantial financial penalties and lasting reputational damage.

An effective compliance framework must not only meet the applicable legal and regulatory requirements but also operate effectively in practice. This requires a risk-based organisational structure, clearly defined responsibilities and appropriate, robust processes, controls and monitoring mechanisms.

We advise clients on the design, implementation and enhancement of robust compliance frameworks. Clients include banks, financial services and payment institutions, insurance companies, asset managers, crypto-asset service providers and businesses across the non-financial sector. Our advice combines legal and regulatory expertise with a deep understanding of operational processes, technology and digital business models.

Our services include:

Preparing and updating risk assessments
Designing and optimising compliance and control frameworks
Advising on organisational structures, governance arrangements and group-wide compliance frameworks
Reviewing and enhancing KYC and customer due diligence processes
Advising on transaction monitoring and sanctions and embargo screening
Conducting regulatory gap analyses and supporting implementation projects, including their operational delivery
Advising on the EU Anti-Money Laundering Regulation and other regulatory developments
Monitoring regulatory developments, including secondary legislation under the EU Anti-Money Laundering Regulation and future amendments to the German Anti-Money Laundering Act (GwG)
Addressing related compliance matters, including tax-related KYC requirements, account identification obligations under section 154 of the German Fiscal Code (AO) and the account information database under section 24c of the German Banking Act (KWG)
Advising on money laundering and sanctions risks associated with crypto-assets and digital business models
Supporting clients during regulatory audits and in the remediation of audit findings
Advising on suspected money laundering cases, conducting internal investigations and assisting in dealings with regulatory and law enforcement authorities

Internal investigations

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

Tax compliance

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)