In the first major criminal case in the Cum-Ex complex, the Regional Court of Bonn pronounced a judgment on 18 March 2020 (file number 62 KLs 1/19).
At the beginning of September 2019, banks in Frankfurt were searched again. According to media reports, the public prosecutor’s office is said to have expanded its criminal investigations against bank employees in the Cum-Ex proceedings.
In the last few months Ebay has unmistakably requested its commercial traders to prove that the sales and income generated through online trading have been declared to the tax office.
On 19 July 2019, the Cologne Fiscal Court ruled that the multiple refund of capital gains tax withheld and paid only once is not permitted. The case is not yet final. The court has admitted an appeal to the Federal Fiscal Court. Nevertheless, the ruling now is a signpost for further Cum-ex proceedings.
Since 2018, more and more people in Germany have been investigated for tax evasion in connection with receiving child benefit abroad.
The fiscal court Kassel has decided that the damage, which occurred by counterfeit money, can be deducted under circumstances taxable as income-related expenses.
In recent years, German lawmakers have developed many activities to clarify tax evasion abroad. An essential part of this was the law on the exchange between different states on financial accounts in tax matters. The states concerned have undertaken to inform each other about the accounts of the respective citizens. Following an announcement by the German Federal Ministry of Finance on 29.01.2019, this list has now been updated.
With the help of an illegal tax trick, high tax advantages are to be obtained in so-called turnover tax carousels. Currently, there are more and more cases of tax fraud in trade with metals, especially copper.