Cum-Ex Criminal Proceedings

Criminal Tax Law: Investigations regarding Cum-Ex Transactions
Since October 2014, several public prosecutor’s offices have been investigating Cum-Ex transactions, which have already led to several seach warrants.

In recent years, there have been numerous criminal proceedings against foreign IT specialists suspected of tax evasion.

IT freelancer Tax evasion

Since 2010, some tax offices and public prosecutors in Germany have been prosecuting foreign IT experts who worked as freelancers in Germany on suspicion of tax evasion.