Dr. Tobias Rudolph, Lawyer
A passionate criminal defence lawyer
Dr. Rudolph is a passionate criminal defence lawyer. His motivation to act for his clients stems from the conviction that the law is in constant flux. It is the lawyer’s task to defend the core of the law anew in this process, time and again. Humanity, fairness and the control of state power are not mere catchwords for Dr. Rudolph, a top-grade lawyer, but fundamental pillars of human coexistence.
Criminal law and tax law
This motivation gives rise to his particular interest in criminal law – and in tax law as well. In both fields of law, the conflict between society’s pragmatic wish for a “speedy trial” and the often agonising search for truth and justice for the individual comes to light with particular clarity.
Professional law and the Lawyers’ Court in Nuremberg
Dr. Rudolph is equally fascinated by those issues where technical and social change constantly gives rise to new challenges. He regards it as a privilege to help shape the answers that the law gives to current questions. The firm’s founder therefore made a name for himself early on in the defence of professionals, in particular in criminal proceedings against tax advisers, doctors and lawyers. He represents them not only before the professional courts and the Lawyers’ Court but – where necessary – all the way to the Federal Constitutional Court.
The firm publishes further articles on the practice of law on its German-language professional conduct portal.
“Specialist lawyer for tax criminal law”
Dr. Tobias Rudolph was the first lawyer and criminal defence counsel in Nuremberg to hold the qualifications of both a specialist lawyer for criminal law (Fachanwalt für Strafrecht) and a specialist lawyer for tax law (Fachanwalt für Steuerrecht). Only very few specialists in Germany hold this double qualification. In addition, Dr. Rudolph belongs to the first group of lawyers in Germany entitled to use the title certified adviser in tax criminal law (Zertifizierter Berater für Steuerstrafrecht).
Appeals on points of law (Revision) and complex criminal cases
Dr. Tobias Rudolph passed the First State Examination in Law with the grade “very good” (sehr gut) – with more than 14 points, as the best graduate of his year at the University of Erlangen-Nuremberg and the third-best law graduate of his year in Bavaria. Nationwide, only about half a per cent of all candidates achieve this grade. Such a combination of an outstanding legal qualification, more than twenty years of experience as a criminal defence lawyer and the double qualification as a specialist lawyer for criminal law and for tax law is rare.
It comes into its own above all where precise analysis is required: in the appeal on points of law (Revision) in criminal cases, which reviews a judgment solely for errors of law and therefore demands particular legal precision, in extensive white-collar criminal proceedings and in advising companies on criminal law matters, where facts, legal questions and business interests are intertwined. Legal precision alone, however, is not enough. It must be accompanied by empathy for clients, who are often facing the most difficult situation of their lives, by skill in negotiating with the public prosecutor’s office and the court, and by the assertiveness to maintain a position once recognised as correct, even against resistance. Dr. Rudolph has honed these abilities in more than two decades of defence practice.
Dr. Rudolph also takes a keen interest in the possibilities of artificial intelligence in legal work. He is convinced that AI improves a defence where it takes over routine tasks and thereby creates time for what only a human being can provide: strategy, judgement and the personal conversation with the client. He also addresses the opportunities and the professional-conduct limits of this development as an author, most recently in his article “Artificial intelligence: are lawyers sleeping through the new era?” (Künstliche Intelligenz: Verschlafen Anwälte das neue Zeitalter?) in Legal Tribune Online.
Dr. Rudolph’s defence work includes investigations by the Central Office for Cybercrime Bavaria (ZCB) in Bamberg, particularly allegations connected with online trading platforms and often involving clients outside Germany, as well as criminal proceedings against doctors and other healthcare professionals. Further information is available on our pages about German criminal defence in cross-border cybercrime investigations and medical criminal law: criminal defence for doctors.
Ombudsman and lawyer of trust
Dr. Tobias Rudolph has been appointed ombudsman and external lawyer of trust by several companies and public institutions. His task is to clarify, or to prevent, matters that may indicate corruption or unlawful conduct. As an experienced ombudsman, he is a founding member and board member of the Vereinigung Deutscher Vertrauensanwälte e.V. (German Ombudsman Association).
Best lawyers for white-collar criminal law
In 2024, Dr. Tobias Rudolph was recommended for the fifth consecutive time by Handelsblatt as one of Germany’s best lawyers for white-collar criminal law. In addition, the international publication Best Lawyers recommends him as one of Germany’s leading criminal defence lawyers. In 2025 and 2026, Handelsblatt included the firm Rudolph Rechtsanwälte in its list “Germany’s Best Lawyers” for tax law.
- 1998 – First State Examination in Law in Erlangen (grade “very good” (sehr gut) with more than 14 points – top of his year at the University of Erlangen-Nuremberg and third-best graduate of his examination year in Bavaria)
- 1998 – Doctoral scholarship
- 1998–2000 – Research assistant (Chair of Criminal Law, Criminal Procedure and Legal Philosophy; Prof. Dr. Joachim Hruschka)
- 1999 – Worked as an exam tutor (Juristisches Repetitorium Hemmer, a private law exam preparation institute)
- 2001 – Second State Examination in Law in Nuremberg
- 2002 – Worked as a lawyer in Heidelberg (“Keller Rechtsanwälte”)
- 2003 – Founded his own law firm in Nuremberg
- 2005 – Doctorate in law (Dr. iur.) at the University of Erlangen-Nuremberg (dissertation “Das Korrespondenzprinzip im Strafrecht” [The Principle of Correspondence in Criminal Law], published 2006)
- 2006 – Specialist lawyer for criminal law
- 2009 – Specialist lawyer for tax law
- 2011 – Founded the law firm “Rudolph Rechtsanwälte”
- 2014 – Certified adviser in tax criminal law (DAA, German Lawyers’ Academy)
- 2019 – Founded the law firm “Rudolph Rechtsanwälte Partnerschaft mbB”
Dr. Rudolph speaks English and French and has a basic knowledge of Turkish.
Lawyer Dr. Rudolph is active as a lecturer and guest speaker.
Among other things, he has been involved in the training of trainee lawyers at the Higher Regional Court of Nuremberg (OLG Nürnberg) and has served as an examiner in the intermediate examination in legal philosophy at the University of Erlangen-Nuremberg.
In cooperation with the University of Erlangen-Nuremberg, Dr. Rudolph regularly offers exam-preparation courses in criminal law for advanced students.
He is also active as a speaker – for example, in May 2013 at the Lions Club Nuremberg on the topic “If the wiser party always gives in – law and the search for truth in the age of conflict resolution and negotiated agreements”.
In October 2013, criminal defence lawyer Dr. Rudolph lectured at the annual training event of the Thüringer Strafverteidigerverein e.V. (Thuringian Criminal Defence Lawyers’ Association) in Erfurt on the topic “How does the justice system deal with mistakes?”.
In November 2014, Dr. Rudolph gave a talk at an event of the European Broadcasting Union in Tirana, Albania, on the topic “Combating corruption through external lawyers of trust in broadcasting”.
As part of his work for companies in investigating and preventing criminal offences, Dr. Rudolph regularly gives talks at businesses and conducts staff training sessions. Dr. Tobias Rudolph has been appointed lawyer of trust for corruption prevention (ombudsman) by several regional and national companies.
Together with Natalie Golob, trainer and coach, he ran the practical seminar “Advantage Compliance! – Incorruptible and successful in critical negotiations”.
In November 2016, at the 33rd autumn colloquium of the Arbeitsgemeinschaft Strafrecht des Deutschen Anwaltvereins (Criminal Law Working Group of the German Bar Association, DAV), he gave a paper on “The use of findings from other proceedings”. The theme of the colloquium was “Procedural bars and exclusionary rules – defence at the limits of the search for truth”. The presentation and the handout for the talk are available for download.
In March 2017, Dr. Rudolph gave a talk on corruption in the healthcare sector as part of the spring training event of the Zahnärztlicher Bezirksverband Mittelfranken (District Dental Association of Middle Franconia).
In July 2017, as part of the continuing education courses under the FAO (Specialist Lawyers’ Regulations) for specialist lawyers in commercial and company law, Dr. Rudolph lectured on insolvency criminal law.
In October 2018, lawyer Dr. Rudolph spoke at the autumn conference of ASS Seminare in Berlin on the topic “Betrayal of client interests (§ 356 StGB) and conflicts of interest in criminal defence”.
On 13 November 2018, at an exchange of experience among the lawyers of trust, ombudspersons and anti-corruption officers of the Federation and the Länder and from the business sector in Berlin, lawyer Dr. Rudolph posed the question: “What is still safe? Practical consequences of the decision of the Federal Constitutional Court (BVerfG) on the admissibility of searches of law firms for the work of ombudspersons.”
At the 43rd German Criminal Defence Lawyers’ Conference (Strafverteidigertag) 2019 in Regensburg, Dr. Rudolph presented a paper entitled “On the scope of tax secrecy in criminal proceedings”.
In September 2021, lawyer Dr. Rudolph gave a talk for the Thüringer Strafverteidiger-Verein on the topic “Conflicts of interest and betrayal of client interests (§ 356 StGB) in the work of a criminal defence lawyer”.
In January 2022, lawyer Dr. Tobias Rudolph lectured at the University of Heidelberg on the topic “Language and communication in the practical work of a criminal defence lawyer”.
In February 2023, lawyer Rudolph gave a talk on “Professional law and conflicts of interest in the work of a criminal defence lawyer” for the “Initiative Bayerischer Strafverteidigerinnen und Strafverteidiger e.V.” (Initiative of Bavarian Criminal Defence Lawyers) in Munich.
In July 2023, lawyer Dr. Tobias Rudolph gave a talk at the Heidelberger Gesprächskreis “Strafrecht und Strafprozessrecht” (Heidelberg Discussion Circle on Criminal Law and Criminal Procedure) at the University of Heidelberg on the topic “Current developments concerning objections to the composition of the court and bias (recusal), using the example of the cum-ex proceedings”.
In May 2025, lawyer Dr. Tobias Rudolph spoke at the Heidelberg Discussion Circle on Criminal Law and Criminal Procedure on the topic “Proof and attribution of internal facts (mental states)”.
In Memoriam Prof. Dr. Robert Esser
Together with the renowned criminal law scholar Prof. Dr. Robert Esser (University of Passau), Dr. Tobias Rudolph had designed the specialist seminar “Potentiale der Strafverteidigung: Aktuelle Herausforderungen auf nationaler und internationaler Ebene” [Potentials of criminal defence: current challenges at national and international level] for the FAU Academy of the Friedrich-Alexander-Universität Erlangen-Nürnberg. The seminar, scheduled for 21 November 2025, was intended to provide a practice-oriented examination of current developments – from artificial intelligence in the everyday work of defence lawyers to the case law of the Federal Constitutional Court and the European Court of Human Rights. Just two days before it was due to take place, Professor Esser died completely unexpectedly.
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- „Das Korrespondenzprinzip im Strafrecht – Der Vorrang von ex-ante-Betrachtungen gegenüber ex-post-Betrachtungen bei der strafrechtlichen Zurechnung“ [The correspondence principle in criminal law – the priority of ex-ante over ex-post assessments in criminal attribution]; doctoral thesis, published by Duncker & Humblot, Berlin 2006
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- The Nuremberg dental gold case, in: Juristische Arbeitsblätter (JA), May 2011, issue 5
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- Criminal law – General Part and Special Part (various lecture scripts on the 1998 criminal law reform – Hemmer Verlag)
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- “Money or justice? The Germany/Switzerland tax agreement”, in: DATEV Magazin 5, 2012
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- Once again: tax criminal proceedings against foreign IT specialists, in: PStR 2012, p. 18
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- “A missed opportunity – The failed voluntary disclosure”, in: DATEV Magazin 7, 2013
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- “The ‘judiciary’s life-lie’ or how the justice system deals with its own mistakes”, in: Pommrenke / Klöckner (eds.), State failure at the highest level – what must change after the Mollath case [Staatsversagen auf höchster Ebene – Was sich nach dem Fall Mollath ändern muss], Frankfurt am Main, 2013
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- “Risks and side effects – The new provisions on corruption in the healthcare sector”, in: DATEV Magazin 12/2016
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- “Evasion of tax on investment income under the flat-rate withholding tax system”, in: Neue Zeitschrift für Wirtschafts-, Steuer- und Unternehmensstrafrecht (New Journal of White-Collar, Tax and Corporate Criminal Law), NZWiSt 2017, pp. 459 et seq.
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- “The state in the fight against tax offences – Stopping money laundering. Money Laundering Act”, in: DATEV Magazin 02/2018
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- “Criminal liability risks and defence in corporate insolvency”, in Existenzmagazin, May 2018, pp. 17 et seq.
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- (Together with Dr. Oliver Gerson): Is it a betrayal of client interests (Parteiverrat) under § 356 Abs. 1 StGB if a client does not want to be a cooperating witness? – On the criminal liability of simultaneously defending several clients where there are potential conflicts of interest (in the journal “Strafverteidiger”, StV 2019, 210)
- Encryption of data in the law firm – Practical consequences after the Jones Day decision of the Federal Constitutional Court (BVerfG), using the example of external compliance ombudspersons, in: StraFo (Strafverteidiger-Forum) 2019, 57
- When perpetrator and judge know the same but disagree. Why errors of evaluation do not affect intent. In: Jahrbuch für Recht und Ethik / Annual Review of Law and Ethics, thematic focus: Criminal Law and Legal Philosophy – also serving as a memorial volume for Prof. Dr. Joachim Hruschka of the University of Erlangen-Nuremberg, vol. 27, 2019, pp. 649 et seq. A manuscript version of the article by Dr. Rudolph is available online here.
- The significance of tax secrecy for criminal law, in: Psychology of Criminal Proceedings – texts and results of the 43rd Strafverteidigertag (Criminal Defence Lawyers’ Conference) [Psychologie des Strafverfahrens, Texte und Ergebnisse des 43. Strafverteidigertages], Schriftenreihe der Strafverteidigervereinigungen (publication series of the Criminal Defence Lawyers’ Associations), vol. 43, 2020, pp. 243 et seq.
- DATEV Kompaktwissen für Berater (DATEV compact knowledge for advisers): Money Laundering Act. Responsibility of advisers [Geldwäschegesetz. Verantwortung von Beratern] (3rd edition, September 2021)
- Court-appointed defence counsel against the defendant’s will, in: Festschrift for the 70th birthday of Detlef Burhoff (ed. Marc N. Wandt), ZAP Verlag 2020, pp. 75 et seq.
- Fraud in optional medical services, in: Festschrift for Gerhard Dannecker on his 70th birthday. Criminal Law in Germany and Europe, Munich 2023
- Artificial intelligence: are lawyers sleeping through the new era? [Künstliche Intelligenz: Verschlafen Anwälte das neue Zeitalter?], in: Legal Tribune Online (LTO), 23 April 2026
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- Rechtsanwaltskammer Nürnberg-Fürth (Nuremberg-Fürth Bar Association)
- Deutscher Anwaltverein e.V. (German Bar Association, DAV)
- Arbeitsgemeinschaft Strafrecht des Deutschen Anwaltverein e.V. (Criminal Law Working Group of the German Bar Association)
- Arbeitsgemeinschaft Steuerrecht des Deutschen Anwaltverein e.V. (Tax Law Working Group of the German Bar Association)
- Deutsche Strafverteidiger e.V. (German Criminal Defence Lawyers’ Association)
- Alumni-Verein der FAU Erlangen-Nürnberg (Alumni Association of the University of Erlangen-Nuremberg)
- Transparency International Deutschland e.V. (German chapter of Transparency International)
- WisteV – Wirtschaftsstrafrechtliche Vereinigung e.V. (German Association for White-Collar Criminal Law)
- Anwälte für Ärzte e.V. (Lawyers for Doctors)
- German Ombudsman Association – Vereinigung deutscher Vertrauensanwälte e.V.
Dr. Rudolph is married and has four children.
He loves classical music and plays the guitar, historical stringed instruments and the double bass with great passion. As a double bassist, he is a member of the Bavarian Lawyers’ Orchestra and of the German Lawyers’ Orchestra.
He finds a counterbalance to his often demanding work as a lawyer in yoga and in Traditionelles Taekwon Do. In this Korean martial art he holds a black belt (2nd Dan).
Continuing education and conferences
Effective defence in tax criminal cases
Online event, 10 December 2025
Speakers: Dr. Malte Cordes, Dr. Sebastian Wagner
Short-time working allowance and subsidy fraud
Online event, 3 December 2025
Speaker: Georg Hein, judge at the Local Court of Lippstadt
WisteV (German Association for White-Collar Criminal Law) – “White coat, dark suspicion”: billing fraud in the spotlight of criminal prosecution and compliance
Online event, 5 September 2025
The EU AI Act (AI Regulation) put to the compliance and practice test, Part 2: Current developments on the EU AI Act and AI applications – implementation in business, the judiciary and the legal profession
Berlin, 5 June 2025
The EU AI Act put to the compliance and practice test, Part 1: GDPR-compliant data processing as the basis for the efficient use of AI in practice
Online event, 3 June 2025
§ 142 StGB – Is the technical expert witness the right person, or are other professions needed?
Online event, 21 May 2025
Speaker: Dipl.-Ing. Dr. Michael Weyde, expert witness for road traffic accidents, Berlin
- Possibilities and limits of the perceptibility of minor collisions
- Can the technical expert witness really establish whether the client perceived a collision?
- Typical collisions under § 142 StGB – the “§ 142 StGB bundle of risks” and the question of intent
- Leaving the scene of an accident: the legal interest protected by § 142 StGB, accident in road traffic, traffic-specific accident risk, the concepts of “party involved in the accident” and “scene of the accident”
- Prohibitions on the use of evidence (§§ 136, 163a StPO), duties under § 142 StGB, the concept of subsequent compliance “without undue delay”, active repentance (§ 142 Abs. 4 StGB)
- (Provisional) withdrawal of the driving licence (§ 69 StGB, § 111a StPO), proof of involvement, amount of third-party damage, proof of perception
Heidelberger Gesprächskreis “Strafrecht und Strafprozessrecht” (Heidelberg Discussion Circle on Criminal Law and Criminal Procedure)
Heidelberg, 17 May 2025
- Dr. Hans-Joachim Lutz, judge at the Federal Court of Justice: Access to mobile phone data in the light of the decision of the Court of Justice of the European Union (CJEU) of 4 October 2024 (C-548/21)
- Lawyer Stefan Allgeier: Investigations by defence lawyers between the competing demands of data protection and effective defence
- Prof. Dr. Andreas Grube, judge at the Federal Court of Justice: On the use of visual impressions (in particular facial expressions and gestures) in the judgment
- Prof. Dr. Carsten Momsen: Probability prognosis as an element of establishing intent
- Lawyer Dr. Tobias Rudolph: Proof and attribution of internal facts (mental states)
- Prof. Dr. Volker Haas: Open legal questions of conditional intent (dolus eventualis)
Investigating fraudulent damage claims in road traffic
Online event, 12 May 2025
Speaker: Dipl.-Ing. Dr. Michael Weyde, expert witness for road traffic accidents, Berlin
- Possibilities and limits from a technical perspective
- Opportunities for fraud in road traffic – compatibility and plausibility (of damage)
- Presentation of specific fraudulent damage claims
- What does the accident analyst need? Recording the relevant data, the right questions from claims handlers and lawyers
- What can the accident analyst really establish – and what not?
Deutsche Strafverteidiger e.V. (German Criminal Defence Lawyers Association) – 10th International Criminal Law Conference: Cross-border criminal defence in times of global disorder
Munich, 21 March 2025
- Prof. Dr. Robert Esser: Cross-border criminal prosecution and the potential of criminal defence
- Dr. Alexander Cappel / Johannes Brehm: Prison sentences, corporate fines and “bad press” – violations of EU sanctions and their consequences
- Stefanie Schott: Listing and delisting: legal protection for Russian oligarchs?
- Dr. Alexander Cappel / Stefanie Schott / Dr. Kerstin Wilhelm: Panel “Caught in the thicket of sanctions”
- Dr. Daniel Gutman, LL.M.: Practical problems of the judiciary in cases with international dimensions
- Sören Schomburg: Berger vs. Marsalek, or rather Kim Dotcom? The myth of the “Safe Harbor” in the web of international extradition treaties and extradition practice
- Dr. Bernd Groß, LL.M.: The Forex-Fraud phenomenon
WisteV – The new duty of notification and correction under § 153 Abs. 4 AO: consequences under criminal law and the law on administrative fines
Online event, 12 February 2025
Speaker: Dipl.-Finanzwirt Rainer Biesgen, Wessing & Partner Rechtsanwälte mbB, Düsseldorf
Training event 2024 “Criminal Law & Data Protection” – Criminal Law Working Group of the German Bar Association (DAV)
Online event, 17 December 2024
Speaker: Lawyer Dr. Arne Klaas
- Using data protection law in defence practice
- The BDSG (Federal Data Protection Act) and the Law Enforcement Directive (JI-RL) as a “little code of criminal procedure”
- Rights of access as a “right to information”
- Sanctioning data protection breaches: who is liable, when and for what?
Current developments in the case law of the Federal Court of Justice (BGH) on tax criminal law – seminar of the Institut für Anwaltsrecht und Anwaltspraxis (Institute for the Law and Practice of the Legal Profession) at Friedrich-Alexander-Universität Erlangen-Nürnberg
Erlangen, 29 November 2024
Speaker: Dr. Sabine Grommes, judge at the Local Court of Munich
Cologne Tax Investigation Days 2024 – Current investigation topics in times of money laundering and digitalisation
Cologne, 13/14 June 2024
Conference chairs: Dr. Rainer Spatscheck, Dr. Ingo Heuel
Prof. Dr. Markus Jäger: Current case law of the Federal Court of Justice (BGH) on tax criminal law
- Case law on VAT evasion
- Tax evasion in connection with illegal employment
- Cross-border case constellations
- Limitation and interruption of the limitation period in tax criminal law
- Confiscation in tax criminal law
Dr. Peter Talaska: Update on voluntary disclosure (Selbstanzeige)
- Current case law on voluntary disclosure
- Legal uncertainties and practical guidance on § 398a AO
- Excursus: voluntary disclosure in foreign trade law
Prof. Dr. Christian Jehke: Tax aspects of bogus self-employment (Scheinselbständigkeit) – review and subsequent declaration
- Discussion of specific tax law issues in bogus self-employment cases
- Structuring internal investigations to identify bogus self-employment
- Typical problems in subsequently declaring bogus self-employment cases to the tax authorities
Prof. Dr. Bettina Spilker: Electronic interfaces as persons liable for VAT (§ 3 (3a) UStG) – new VAT and tax criminal law risks
- Current scope of the deemed chain transaction
- VAT and tax criminal law risks
- Measures to minimise risk
- Requirements for the protection of legitimate expectations
Dr. Anja Stürzl: Reporting obligations and automated reports in tax criminal law: curse or blessing?
- The OSS procedure and VAT reporting obligations
- Other reporting obligations: tax criminal law risks
- Automated reports from a tax criminal law perspective
Dr. Rainer Spatscheck: Keynote: Cum/Ex 2.0 – outlook on Cum/Cum
- Status report
- Cum/Ex and Cum/Cum as a problem for society as a whole
- Solution models for all cum cases
- Panel discussion with Dr. Walther Graf, Dr. Astrid Lilie and Dr. Kathleen Mittelsdorf
Dr. Franziska Peters: Current case law of the Federal Fiscal Court (BFH) at the interface with tax criminal law
- Extended assessment period in the case of tax evasion by heirs
- News on “flank protection” officers (Flankenschutzprüfer)
- Current issues of liability for tax evasion
- Consultation of criminal files and the right of access to files
Dr. Ingo Heuel: Calculating the evaded tax
- Significance of the amount of tax evaded
- The trial court’s duty to calculate
- Calculating the evasion by comparing target and actual figures
- Temporary evasion (Verkürzung auf Zeit)
- Prohibition of set-off (Kompensationsverbot)
Marco Benedikt von Schirach: Money laundering – compliance in tax criminal law
- “Professional enablers” under pressure
- Obliged entities under the Money Laundering Act (GwG)
- Due diligence obligations under the GwG
- GwG breaches and their supervisory consequences
- Current developments
Harald von Frantzki: News from the tax investigation office
- Tax evasion in the digital world
- Internet, crypto & co.
- Asset recovery in tax criminal proceedings
- Cross-border investigations by the tax investigation office
- Current developments
First practical experience with the Whistleblower Protection Act (HinSchG) – training seminar of the German Ombudsman Association – Vereinigung deutscher Vertrauensanwälte e.V.
Hybrid event, 7 March 2024
Speakers: Dr. Matthias Brockhaus (VBB Rechtsanwälte, chair), Dr. Sibylle von Coelln (HEUKING · VON COELLN Rechtsanwälte), Dr. Tobias Eggers (PARK Wirtschaftsstrafrecht), Dr. Markus Haak (PARK Wirtschaftsstrafrecht), Dr. Thea Vasilikou (Senior Legal Counsel & Compliance Officer, LEDVANCE GmbH), Prof. Dr. Richard Schmidt (lawyer, tax adviser, Dipl.-Finanzwirt)
- Theses on the standards of good ombudsman practice
- Legal advice as an “external internal reporting channel”?
- What challenges does the HinSchG pose for the business world?
- Trade tax relevance of lawyers’ ombudsman activities?
Cologne Tax Investigation Days – New statutory provisions and improved investigative options
Cologne, 11/12 May 2023
Dr. Markus Jäger: Current case law of the Federal Court of Justice (BGH) on tax criminal law
- Case law on VAT evasion
- Criminal liability for receiving goods on which tax has been evaded (Steuerhehlerei)
- Current case law on cum-ex transactions
- Sentencing in tax evasion cases
- Asset recovery in tax criminal law
Daniela Herget: Judicial protection against “flank protection” measures (Flankenschutz – on-site checks by tax investigators supporting tax audits)
- Permissibility and limits of the deployment of “flank protection” officers
- Consequences of unlawful “flank protection” measures
- Judicial protection against individual “flank protection” measures
- Options for separate judicial review of individual measures
- Interim legal protection
Dr. Bettina Spilker/Dr. Sabine Grommes: Abuse case law and § 25f UStG
- Abuse case law of the Court of Justice of the European Union (CJEU)
- Scope of application of § 25f UStG
- Legal consequences of § 25f UStG
- Abuse case law of the Federal Fiscal Court (BFH)
- Continued applicability of the CJEU’s “abuse case law”?
- Conviction for tax evasion on the basis of an unjustified input VAT deduction
- Irregularities in import VAT
- § 25f UStG from a tax criminal law perspective
- Possible solutions
Dr. Roman Seer: Modernisation of the tax audit
- Shortening of the assessment limitation period (suspension of the limitation period under § 171 Abs. 4 AO)
- Introduction of a so-called partial final assessment notice
- Introduction of a so-called qualified request for cooperation
- Tightening of the transfer pricing documentation obligation
- Evidential value of the accounting records and the power to make estimates
- Strengthening of cooperative procedural elements
- Integration of in-house tax compliance management systems into the tax audit procedure
- International developments: joint audits, ICAP
- Interaction between tax audits and tax criminal proceedings
Ingo Heuel/Dr. Claus-Peter Kruth: Tax evasion and insolvency
- Obligations to file for insolvency and the point in time at which the obligation arises
- Obligation to pay tax once grounds for insolvency exist (§ 15b Abs. 8 InsO)
- Tax evasion and discharge of residual debt
- Measures to avoid insolvency/conducting an “orderly” insolvency
Rainer Spatschek/Achim von Engel: Money laundering
- Statutory framework
- Application in the practice of the law enforcement authorities
- Effects of the new “all crimes” approach on lawyers’ work
- The new concept of “criminal defence lawyer” in the money laundering offence
- Limits of privileged activity
- Money laundering “voluntary disclosure” under § 261 Abs. 8 StGB for lawyers?
Peter Talaska: Keynote presentation followed by panel and plenary discussion / Tax evasion in the restaurant and catering sector
- Developments
- Which accounting errors lead to tax evasion being “established” within the meaning of the BGH case law? – Formal vs. substantive errors
- Which estimation method can be applied in criminal proceedings?
Tobias Schwartz/Heinz-Hubert Ruers: Investigative practice: IT searches
- Approaches of the investigating authorities (full disk imaging, cloud data, use of IT tools)
- Involvement of third parties
- Analysis of closed database systems
Harald von Frantzki: Current developments in the tax investigation office
- Combating money laundering in the practice of the tax investigation office
- The tax investigation office and the European Public Prosecutor’s Office – a new chapter in the fight against VAT fraud?
- Computers, mobile phones & co. – IT searches by the tax investigation office
- Evasion of trade tax by establishing a sham permanent establishment
- Current developments
Deutscher Anwaltverein AG Strafrecht (Criminal Law Working Group of the German Bar Association, DAV) – 19th Spring Symposium 2023
Karlsruhe, 21-22 April 2023
- Dr. Matthias Korte: The Act on the Documentation of the Main Hearing (DokHVG)
- Lawyer Prof. Ali Norouzi: Farewell to the prohibition of reconstruction? – DokHVG and appeal on points of law (Revision)
- Dr. Philipp Gehrman, lawyer and specialist lawyer for criminal law / Prof. Dr. Christoph Krehl, judge at the Federal Court of Justice: The “improper” organisational offence
- Prof. Ulrich Sommer, lawyer and specialist lawyer for criminal law / Prof. Dr. Andreas Mosbacher, judge at the Federal Court of Justice: EncroChat proceedings
- Dr. Regina Michalke, lawyer and specialist lawyer for criminal law / Dr. Johannes Berg, judge at the Federal Court of Justice: Current developments in confiscation
- Natalie v. Wistinghausen, lawyer and specialist lawyer for criminal law / Dr. Anna Zabeck, senior public prosecutor at the Federal Court of Justice: War in the world – criminal prosecution in Germany
- Lawyer Prof. Heiko Lesch / Yasemin Tüz, senior public prosecutor at the Federal Court of Justice: The lawful judge – bias (recusal) and objections to the composition of the court
Whistleblowing in an international context and its implications for criminal proceedings
Organiser: German Ombudsman Association – Vereinigung deutscher Vertrauensanwälte e.V.
23 March 2023 in Frankfurt am Main
Topics included:
- Whistleblowing systems: implementation between the competing demands of effective whistleblower protection, supply chain compliance and practical requirements within a corporate group
Lawyer Dr. Martin Schorn - Whistleblowers in the US: Incentives, Results and Developments
Attorney David Simon - Professional law issues in connection with ombudsman activities
Lawyer Dr. Matthias Brockhaus - Anonymity in criminal proceedings
Senior Public Prosecutor Ralf Möllmann, Specialist Public Prosecutor’s Office for White-Collar Criminal Cases, Düsseldorf
Professional law and conflicts of interest in practice as a criminal defence lawyer
Event organised by the “Initiative Bayerischer Strafverteidigerinnen und Strafverteidiger e.V.” (Initiative of Bavarian Criminal Defence Lawyers)
February 2023 in Munich
Speaker: lawyer Dr. Tobias Rudolph of Nuremberg
New Year Conference 2023 of WisteV (German Association for White-Collar Criminal Law) and the journal wistra
20 and 21 January 2023 in Frankfurt am Main
• Dr. Christian Brand – Disqualification under § 6 GmbHG and the public-law concept of reliability
• Lawyer Peter Lindt – Loss of banking relationships and creditworthiness, including: Schufa, the unknown entity
• Lawyer Prof. Dr. Klaus Herrmann – Consequences of white-collar criminal proceedings in the public service, in particular for civil servants’ employment status
• Prof. Reiner Quick – Statutory auditors: professional duties and sanctions for their breach – under civil law, professional law and criminal law
• Renate Wimmer, judge at the Federal Court of Justice – Corporate fines, confiscation measures and their relationship to criminal proceedings in practice
• Lawyer Markus Figgen – Competition register and the award of public contracts
• Dr. Sabine Grommes, judge at the Local Court – Tax declaration obligations during ongoing white-collar criminal proceedings
• Lawyer Philipp Melzer – White-collar criminal proceedings and disclosure obligations
• Lawyer Dr. Susanne Stauder – Betrayal of trade secrets and damage to business through the passing on of information?
• Dr. Jan Wacke – Recording and storage of information on white-collar criminal proceedings and access to it, including in discontinued proceedings
24th IWW Congress on Tax Criminal Law Practice
Düsseldorf, 30 September 2022
– Prof. Dr. Markus Jäger: Recent case law of the highest courts
– Dr. Sebastian Peters: International tax criminal law
– Dr. Marcus Geuenich: The relevance of compliance management systems in (tax) criminal law
– Senior public prosecutor Alexander Fuchs: Money laundering and tax evasion in the international gold and jewellery trade
– Lawyer Dr. Janika Sievert and Dipl.-Finw. Andrea Köchling: Flashpoints in the course of a tax audit from the perspective of auditors and criminal defence lawyers
– Senior government director (LRD) Dr. Karsten Webel and lawyer Philipp Hammes: Tax points of attack (audit findings) in the taxation procedure with consequences under tax criminal law
WisteV (German Association for White-Collar Criminal Law) – “The Supply Chain Act – Challenges, Risks and Best Practice”
Cologne, 23 September 2022
– Lawyer Dr. Björn Kruse, ARKTIK Rechtsanwälte: The Supply Chain Due Diligence Act (LkSG) – an overview
– Prof. Dr. Till Zimmermann, University of Trier: The duties to make efforts under the LkSG and their impact on the negligence offences of the German Criminal Code (StGB)
– Lawyer Dr. Christian Rosinus, Rosinus Partner Rechtsanwälte: Risk analysis under the LkSG
– Lawyer Dr. Matthias Brütting, in-house counsel at Schaeffler AG: Implementing the LkSG in the compliance management system (CMS) of a global group
– Lawyer Joshua Pawel, LL.M., PARK Wirtschaftsstrafrecht: The powers of the BAFA (Federal Office for Economic Affairs and Export Control) under the LkSG
14 and 15 January 2022 in Frankfurt am Main
White-Collar Criminal Law and White-Collar Criminal Proceedings in the Information Age
Topics included:
- Identity deception and fraud on the internet
- Content, interpretation and criminal liability risks of digital declarations made to public authorities
- Criminal law issues relating to the organisation of gambling
- Preliminary public-law questions concerning criminal law risks in the context of organising online gambling
- Specific problems of the digitalisation of white-collar criminal proceedings
- Evidence in white-collar criminal proceedings
- Handling digital evidence in white-collar criminal proceedings
- Recovery of digital assets in white-collar criminal proceedings
- Digitalisation, access to files, file management
- Digital files, access to files and data protection in white-collar criminal proceedings
- Access to IT systems and the coordination and transparency of search strategies when evaluating seized data in white-collar criminal proceedings
- Limits on the publication of information from white-collar criminal proceedings by the media or private internet activists, including the liability of providers
- Securities trading on the basis of public or published information
- Dealing with the press in white-collar criminal proceedings
- Rights and obligations when passing information to the press
- Dealing with the press and protecting clients from the press – the defence perspective
- Bitcoin, Ransomware & Co. – How the digitalisation of crime is changing the (white-collar) criminal law landscape
January 2022 – University of Heidelberg
Lecture by lawyer Dr. Tobias Rudolph on the topic “Language and communication in the practical work of a criminal defence lawyer”
Betriebsberater Conference – “VerSanG (Corporate Sanctions Act) – Corporate Criminal Law ante portas”
Frankfurt, 29 June 2021
- Key questions in the legal policy debate on corporate sanctions in the 20th legislative period
– same same but different? - Investigative approaches against companies – a public prosecutor’s perspective
- The new ISO 37301 – a suitable benchmark for the courts and the public prosecutor’s office?
- New requirements for conducting internal investigations?
- At what point does a company become a suspect?
- Defending companies – little fight, much submission?
- Recourse against managers who have caused corporate sanctions?
- Suspected companies in the (social) media: perspectives of the media and the public prosecutor’s office
ESV-Akademie (academy of the publisher Erich Schmidt Verlag) – “The New Corporate Criminal Law and Tax Compliance”
Berlin, 15 June 2021
- The new Corporate Sanctions Act and the options for sanctioning companies
- Compliance measures made necessary by the wide-ranging effects of the legislation
- Insolvency criminal law before, during and after the crisis – with a focus on current risks for company management
- VAT evasion, in particular the retroactive effect of an invoice correction
- Criminal investigations from the company’s perspective
Wirtschaftsstrafrechtliche Vereinigung e.V. (WisteV) (German Association for White-Collar Criminal Law) – “Interactions between the HinSchG-E (draft Whistleblower Protection Act) and the VerSanG-E (draft Corporate Sanctions Act)”
Online, 21 April 2021
- Draft Act to Strengthen Integrity in the Business Sector and the planned introduction of “corporate criminal law”
- Draft Act on the Protection of Persons Reporting Infringements (“Whistleblower Protection Act” implementing the EU Whistleblower Protection Directive)
DZWiSt (German Centre for White-Collar Criminal Law ) – Conference “Procedural Rights in Corporate Criminal Law”
Heidelberg, 28 February 2020
- Patrick Hilbert, AkadR a.Z.: Fundamental rights of legal persons under national and European law
- Dr. Katharina Beckemper: German fundamental rights: procedural guarantees for companies
- Dr. Dr. h.c. Gerhard Dannecker: EU fundamental rights: procedural guarantees for companies
- Senior public prosecutor Hildegard Bäumler-Hösl: § 30 OWiG (Administrative Offences Act) in legal practice
- Dr. Norbert Wess, LL.M., MBL: Representation of companies in Austria
- Dr. Klaus Leipold: Corporate defence
- Dr. Robert Wilkens: Internal investigations
WisteV (Wirtschaftsstrafrechtliche Vereinigung – German Association for White-Collar Criminal Law) – “Primary and Secondary Legal Order in White-Collar Criminal Law”
Frankfurt am Main, 17 and 18 January 2020
Topics included:
- Straw men and de facto managing directors in criminal law
- The position of advisers under professional law and criminal law
- Requirements and limits of the dutiful representation of client interests under the professional law of lawyers, tax advisers and auditors
- Requirements and limits of the criminal liability of advisers
- Ombudspersons and whistleblowers
- Ombudspersons in criminal proceedings: legal status, structuring of mandate and engagement relationships, possible problem scenarios
- “Whistleblowers” in criminal proceedings: legal status, possible problem scenarios
Special event of Netzwerk Compliance e.V. (Compliance Network) – “Planned Act on Corporate Sanctions”
Düsseldorf, 25 November 2019
- Markus Busch, Head of Division, Federal Ministry of Justice and Consumer Protection: The key elements of the reform of the law on corporate sanctions, outlook on the legislative process
- Christian Pelz: What do the planned statutory rules on internal investigations mean for companies?
- Karl Würz: Requirements for compliance management systems under this draft legislation; ways of evidencing a CMS in order to obtain a reduced penalty
Transparency Deutschland (Transparency International Germany) and Whistleblower Netzwerk (Whistleblower Network)
The EU Directive on whistleblower protection. What now? Opportunities, challenges and questions of implementation. Workshop with experts from politics, academia, business and civil society
Berlin, 21 November 2019
- Niko Herold: Introduction and overview of the key contents of the EU Directive
- Annegret Falter: Joint position of Transparency Deutschland and Whistleblower-Netzwerk on the implementation of the EU Directive
- Marta Böning, Kristina Harrer-Kouliev: What do the representatives of employees and employers say?
- Dr. Ninon Colneric, lawyer Dr. Mayeul Hiéramente: All clear? The future relationship between internal and external reporting
- Kenan Tur, Dr. Wolf-Tassilo Böhm: Requirements for whistleblowing systems and data protection
- Dr. Simon Gerdemann: Consequences of the Directive for the public service.
Specialist lawyers’ seminar: “Medical criminal law”
Hamburg, 20 September 2019
– Judge at the Federal Court of Justice Prof. Dr. Ralf Eschelbach: Invasive medical procedures as bodily injury offences, or their justification by the patient’s consent following disclosure in the interest of self-determination, or by presumed or hypothetical consent
РLawyer Dr. Matthias Dann, LL. M.: Ҥ 299 a StGB within a corporate group Рthoughts from the workbench
– Lawyer Harald Wostry: Medical criminal proceedings – taking stock and future developments
– Lawyer Thomas Voigt: Medical criminal law from the perspective of a large university hospital
18th NStZ Annual Conference 2019 – Current developments in white-collar criminal law
Frankfurt, 5 and 6 July 2019
– Prof. Dr. Henning Radtke: Opening lecture: Ascertaining the material truth and estimation in white-collar criminal proceedings
– Jörg Vahlenkamp: Investigation proceedings at the interface between public law and criminal procedure law
– Dr. Matthias Korte: Internal investigations – need for legislative action
– Dr. Sibylle von Coelln: The decisions of the Federal Constitutional Court on “Jones Day” from the defence lawyer’s perspective and their implications for legal practice
– Folker Bittmann: Preparing for and defending against securing measures under criminal procedure law
– Prof. Dr. Andreas Mosbach, Dr. Ute Hohoff, Prof. Dr. Christoph Knauer: Panel debate: Appeals on points of law (Revision) in white-collar cases
– Dr. Sabine Stetter, Hildegard Bäumler-Hösl, Dr. Mark Zimmer, Maximilian Müller, LL.M.: The experts’ dilemma: Bogus self-employment as a compliance risk
– Dr. Christopher Wenzl: Searching for a needle in a haystack – handling large volumes of data in white-collar criminal proceedings
– Nikolai Venn: Procedural and substantive problems in mass fraud proceedings
Cologne Tax Investigation Days
Cologne, 9 and 10 May 2019
– Prof. Dr. Markus Jäger: Current case law of the Federal Court of Justice on tax criminal law
– Norbert Madauß/Dr. Rainer Spatscheck: Confiscation in cases of tax evasion
– Prof. Dr. Björn Gercke: Criminal law aspects of undeclared wage payments
– Dr. Sabine Grommes: VAT fraud
– Dr. Markus Gotzens: Cum/Ex – Cum/Cum: current issues from advisory practice
– Prof. Dr. Gerhard Dannecker: European tax law and procedural law in tax criminal defence
– Harald von Frantzki: Current developments at the tax investigation office
– Ingo Heuel: Tax treatment of defence costs
43rd Strafverteidigertag (Criminal Defence Lawyers’ Conference)
22 to 24 March
2019 in Regensburg
- including a lecture by lawyer Dr. Tobias Rudolph on tax secrecy in criminal proceedings
New Year Conference of WisteV (German Association for White-Collar Criminal Law) and wistra: “I’ve got a case for that – practical problems in white-collar criminal law”
18 and 19 January 2019 in Frankfurt am Main
Topic block: White-collar criminal law
- Permissible advertising and criminal deception – § 263 StGB as a consumer-protection offence (lawyer Dr. Gehrmann)
- Legitimate creditor protection and fraud against the debtor by debt collection agencies (lawyer Dr. Beukelmann)
- Customary market conduct and the criminal liability of German motor vehicle manufacturers for fraud (Dr. Christian Brand)
Topic block: Tax law and tax criminal law
- Problems of tax filing obligations during pending criminal proceedings (lawyer Dr. Beckschäfer)
- Conditions and limits of the powers of estimation in tax proceedings and in tax criminal proceedings (lawyer Dr. Reichling and judge at the Fiscal Court Dr. Peters)
- Limitation issues in tax law and tax criminal law (Prof. Dr. Asholt)
Topic block: Defence in criminal proceedings
- The concept of the case file and the defence’s right of access to the file under § 147 StPO
- Other rights of access to the file in criminal and regulatory offence proceedings
- Introducing the contents of the file into the trial (main hearing), including questions relating to appeals on points of law (Revision)
Wirtschaftsstrafrechtliche Vereinigung e.V. – WisteV (German Association for White-Collar Criminal Law)
Munich, 16 November 2018
Internal investigations following the decisions of the Federal Constitutional Court (BVerfG) on Jones Day
Exchange of experience among lawyers of trust, ombudspersons and anti-corruption officers from the federal and state governments and from the business sector
Berlin, Representation of the Free State of Bavaria to the Federal Government, 13 November 2018. Organised by the working group on whistleblowers at Transparency Deutschland (Transparency International Germany)
– Lawyer Dr. Simona Kreis: Whistleblowing as a contribution to the enforcement of the law
– Stephan Westermaier, Head of the Legal Division, Department of Personnel and Organisation of the City of Munich, and city-wide anti-corruption officer: Corruption prevention at the City of Munich
– Dr. Matthias Korte, Head of Directorate RB at the Federal Ministry of Justice and Consumer Protection: Internal investigations – a need for legislative action?
– Lawyer Dr. Tobias Rudolph: What is still safe? The practical consequences for work as an ombudsperson following the Federal Constitutional Court’s decision on the admissibility of searches of law firms
– Birgit Galley, Head of Institute, School of Governance, Risk & Compliance, Steinbeis-Hochschule Berlin (Steinbeis University): Whistleblowers and the little challenges in the life of an ombudsperson
Arbeitsgemeinschaft für Streitkultur im Strafprozess (ASS Seminare – Working Group for a Culture of Debate in Criminal Proceedings)
20 October 2018, Berlin
- Public prosecutor Martin Reiter: “No means no?” The consequences of the reform of the law on sexual offences
- Lawyer Dr. Tobias Rudolph: Betrayal of client interests (§ 356 StGB) and conflicts of interest in criminal defence
- Prof. em. Dr. Hermann J. Künzel: Offences against senior citizens: new possibilities for the speaker identification of bogus police officers and public prosecutors
Proceedings before the Lawyers’ Court
11 October 2018, Munich
Talk by lawyer Dr. Kurt Bröckers (Munich) at the Initiative Bayerischer Strafverteidigerinnen und Strafverteidiger e.V. (Initiative of Bavarian Criminal Defence Lawyers)
20th IWW Congress on Tax Criminal Law Practice
21 September 2018, Düsseldorf
- Dr. Markus Jäger: Tax criminal law: current case law of the Federal Court of Justice (BGH)
- Lawyer Dr. Martin Wulf: The criminal-law relevance of tax declaration duties – effects of the reform of the Fiscal Code (AO) and approaches to the defence
- Prof. Dr. Henning Radtke: The adviser in the sights of the prosecuting authorities – forms and requirements of criminal participation in tax evasion
- Lawyer Dr. Hellen Schilling: The new asset recovery regime between prevention and repression
- Stefan Müller: The unannounced cash register inspection as a gateway for the tax auditor?
- Sandra Höfer-Grosjean: The company as the object of sanctions, corporate fines under § 30 OWiG
- Philipp Hammes: Tax criminal law risks: weak spots (Sollbruchstellen) in the tax audit
- Franz Bielefeld: Foreign companies holding hobby-type assets (Liebhabereiobjekte) as a starting point for tax evasion?
June 2018: Cologne Tax Investigation Days
Topics included:
- Current Federal Court of Justice judgments at first hand
- Liability risks under the Money Laundering Act
- Asset recovery
- Parallel tax criminal proceedings
- Criminal liability risks in cash-based businesses
- Cryptocurrencies: challenges in tax law and tax criminal law
13 June 2018: Essen
Corporate Criminal Law in Practice
Public prosecutor Dr. Marc Sotelsek: Seizure of material held by the ombudsman
Lawyer and specialist lawyer for tax law PD Dr. René Börner: Protection against seizure within the company, illustrated by case groups
6th joint event of Deutsche Strafverteidiger e.V. (German Criminal Defence Lawyers’ Association) and Wirtschaftsstrafrechtliche Vereinigung e.V. (WisteV) in cooperation with the IGW and the ILF: Corporate responsibility for corporate crime – “Frankfurt Theses”
5th Cologne Insolvency Criminal Law Day
- Prof. Dr. Martin Waßmer: Problems in establishing illiquidity (Zahlungsunfähigkeit) in criminal proceedings
- Senior public prosecutor Raimund Weyand: Criminal law risks for advisers and restructuring managing directors in
a corporate crisis - Director-General Marie-Luise Graf-Schlicker, BMJV (Federal Ministry of Justice and Consumer Protection), Berlin: Insolvency (criminal) law in the 19th legislative period
New Year Conference 2018 of WisteV and wistra: The science of white-collar criminal law? Or: “I haven’t got a case for that”
January 2018, Frankfurt am Main
19 January 2018:
Session 1: The significance of theory for the practice of white-collar criminal law
- Dr. Peter Windel: Is the age of legal doctrine over?
- Prof. Dr. Nina Nestler: The “intention of the historical legislature”
- Dr. Burkhard Schäfer: “Leading cases” and the interpretation and analysis of case law
20 January 2018:
Session 2: From statute to decision I – substantive criminal law
- Director-General Marie-Luise Graf-Schlicker: The legislature’s difficulties in drafting new provisions, the practitioner’s difficulties in applying new laws
- Dr. Frank Schuster: On the linkage of criminal law to norms outside criminal law
- Senior public prosecutor Kai Sackreuther: The concept of intent and establishing intent in white-collar criminal law
Session 3: From statute to decision II – procedural law
- Dr. Werner Beulke: The purpose and practical significance of procedural principles
- Lawyer Dr. Ali Norouzi: Interpretation and application of individual concepts of procedural law
- Chief public prosecutor Prof. Georg-Friedrich Güntge: In the “last instance”: criminal law before the Federal Constitutional Court, the Court of Justice of the European Union (CJEU) and the European Court of Human Rights
WisteV (German Association for White-Collar Criminal Law) – Useful illegality (“brauchbare Illegalität”)
Munich, November 2017
Speaker:
Prof. Dr. Stefan Kühl, Bielefeld University and Metaplan – Gesellschaft für Planung und Organisation GmbH, Quickborn: Grey areas between compliance with and deviation from norms
34th Autumn Colloquium 2017 – The witness in criminal proceedings
Berlin, November 2017
10 November 2017:
- Günter Köhnken: Psychological aspects of the reliability and credibility of witness testimony
- Ulrich Sommer: Alternative facts and other truths – Questioning of the witness by the defence
- Kersten Woweries: The police officer as a witness
- Stefan Conen: The cooperating witness
- Henriette Lyndian: Victim witnesses and psychosocial support in court proceedings
- Hans-Joachim Gerst: Putting prior statements to a witness (Vorhalt) and § 253 StPO
- Ingo Bott: Legal counsel for witnesses (Zeugenbeistand)
- Nikolai Venn: Trial observation and coaching
11 November 2017:
- Lawyer Prof. Dr. Bernd Müssig: The defence’s right of confrontation
- Lawyer Dr. Gina Greeve: The new law on asset recovery
- Panel discussion Achim Brauneisen, Dr. Heide Sandkuhl, Dr. Konstantin von Notz: The blurring of the boundaries between repression and prevention – On the way to a surveillance state?
3rd Legal Experts’ Round Table: “Act to Combat Corruption in the Healthcare Sector”
Heidelberg, October 2017
- Lawyer Beate Bahner and Prof. Gerhard Dannecker: Overview of the current position on §§ 299a, 299b StGB
Compliance Breakfast: Money Laundering Act and the new Transparency Register
Düsseldorf, October 2017
19th IWW Congress on Tax Criminal Law Practice (IWW Institut, German specialist publisher)
Düsseldorf, October 2017
- Prof. Dr. Markus Jäger: Tax criminal law: current case law of the Federal Court of Justice (BGH)
- Prof. Dr. Silke Hüls: On the scope of the grounds for exclusion of a voluntary disclosure (§ 371 Abs. 2 AO)
- Lawyer Dr. Bernd Groß: The criminal-law reappraisal of cum-ex deals in practice
- Prof. Dr. Henning Radtke: Unusable material from tax files? On handling the prohibition on use and the exclusionary rule under § 393 Abs. 2 AO
- Lawyer Dr. Martin Wulf: VAT and criminal law – an update
- Manfred Büttner: Tax investigation: services and works performed by subcontractors in the construction industry
- Anke Hadamitzky and Hans Richter: “Insolvency criminal law” in public prosecution practice
- Philipp Hammes: Flashpoints in tax audits
- Tobias Schwartz: Tax compliance: an effective tool for reducing tax criminal law risks?
DZWiSt (German Centre for White-Collar Criminal Law) – German and European fundamental rights in Europeanised tax criminal law and tax criminal proceedings
Heidelberg, September 2017
- Dr. Markus Jäger, judge at the Federal Court of Justice: Opening and introduction to the topic: The Court of Justice of the European Union (CJEU) and tax criminal law
- Dr. Juliane Kokott, Advocate General at the CJEU: Significance and effects of German and European fundamental rights in criminal law
- Tax adviser Mag. Rainer Brandl: Case law of the CJEU in tax proceedings with relevance for criminal proceedings
- Dr. Kai Cornelius: Cross-references in tax criminal law and the German and European principle of legal certainty (Bestimmtheitsgrundsatz)
- Lawyer Daniel Holenstein, Swiss certified tax expert: Ne bis in idem in tax criminal proceedings
- Lawyer Dr. Tilman Reichling: The privilege against self-incrimination and voluntary disclosure
- Finanzwirt Lars Wargowske, senior government councillor (ORR): Tax evasion in the context of simultaneous audits and joint audits
- Dr. Gerhard Dannecker: Summary and closing discussion
Cologne Tax Investigation Days – Tax criminal law goes to trial (main hearing)
Cologne, May 2017
11 May 2017:
- Rainer Spatscheck, Ingo Heuel: Trends in tax criminal law 2017
- Dr. Markus Jäger: Current case law of the Federal Court of Justice on tax criminal law
- Michaela Weinhofer-Zeitler: The contested trial (main hearing) – sentencing considerations from the perspective of the trial judge
- Ali B. Narouzi: Preparing the trial (main hearing) with a view to the appeal on points of law (Revision)
- Markus Gotzens: Collateral risks for the parties involved in tax criminal proceedings
- Ingo Heuel: Tax evasion: defending against hidden profit distributions (vGA)
12 May 2017:
- Bernd Kreutzer, Dr. Peter Talaska: Defence strategies against typical audit findings in the restaurant and catering sector
- Gabriele Jardin: Current developments at the tax investigation office
- Rainer Spatscheck: Tax evasion and international transfer pricing
Managing the tax and criminal liability risks faced by managing directors of a GmbH (German limited liability company) – risk description and defence strategy –
Munich, April 2017
Speakers: lawyer Benedikt Hoffmann, lawyer Dr. Rainer Spatschek
Topics:
- Liability pitfalls for managing directors towards their own company
- Risk: external liability in tort
- Risk: external liability based on a position of personal trust (Sachwalterstellung)
- Criminal liability, internal and external liability for delayed filing for insolvency
- Criminal liability and external liability for withholding social security contributions, § 266a StGB
- Frequently overlooked: external liability for the GmbH’s taxes
- Criminal liability and personal liability for tax evasion
- Overview: white-collar criminal law risks
- Criminal liability for breach of trust (Untreue)
- Criminal liability in corruption cases and “kickbacks”
- Tax compliance as a means of managing criminal law and civil liability risks
New Year Conference of WisteV and the journal wistra – The white-collar criminal law of the future
Frankfurt am Main, January 2017
Topic block 1: The dissolving boundaries of white-collar criminal law – overview and outlook
- Frank Meyer, Zurich: European white-collar criminal law: The practical significance of European law for current white-collar criminal law
- Corinna Ullrich, OLAF, Brussels: European (white-collar) criminal procedure law: The practical significance of European law for current criminal procedure law
- Senior public prosecutor Dieter Kochheim, Hannover: Global white-collar criminal law?: The significance of the digitalisation of (economic) life for white-collar criminal law
Topic block 2: Capital markets criminal law in transition
- Bernd Mack, Eurex Frankfurt AG: The digitalised capital market as the subject
of criminal-law assessment: A report from capital markets law practice
- Public prosecutor Dr. Torsten Krach, Frankfurt am Main: The digitalised capital market as the subject of criminal-law assessment: A report from public prosecution practice
- Lawyer Dr. Philipp Gehrmann, Berlin: New developments in capital markets criminal law: Current questions of the (criminal-)law treatment of the capital market, in particular: implementation of the Market Abuse Directive
- Sebastian de Schmidt, BaFin, Frankfurt am Main: The new role of BaFin (German Federal Financial Supervisory Authority) in supervisory and criminal proceedings: Presentation of BaFin’s new investigative powers under criminal procedure pursuant to § 4 WpHG-E
Topic block 3: Modernisation of asset tracing and asset recovery and of corporate sanctions
- Senior public prosecutor at the Federal Court of Justice Marcus Köhler, BMJV (Federal Ministry of Justice and Consumer Protection), Berlin: Reform of asset recovery under §§ 73 ff. StGB and introduction of “non-conviction-based confiscation”
- Lawyer Dr. Wolfram Kessler, St. Julians/Malta: Money laundering from a European perspective: Implementation of the 4th Anti-Money Laundering Directive, using the handling of the “Panama Papers” as an example
- Thomas Weigend, Prof. Dr. Michael Kubiciel, Jun.-Prof. Dr. Elisa Hoven, Cologne: Outline of a modern law on corporate sanctions – the Cologne model
- Lawyer Dr. Markus Rübenstahl, Cologne: Summary of the conference
33rd Autumn Colloquium 2016 of the AG Strafrecht (Criminal Law Working Group of the German Bar Association, DAV) – Procedural bars and exclusionary rules – Defence at the limits of the search for truth
Hamburg, November 2016
11 November 2016:
- Henning Rosenau, Martin Luther University Halle-Wittenberg: The limits of the search for truth and their significance for the rule of law
- Jens Meyer-Lohkamp, lawyer and specialist lawyer for criminal law, Hamburg: Incitement by the state – entrapment by state agents (Tatprovokation) and its consequences
- ‘in Dr. Elisa Hoven, University of Cologne: Questions on the use of evidence in the event of breaches of the nemo tenetur principle
- Tobias Rudolph, lawyer and specialist lawyer for criminal law, Nuremberg: Use of findings from other proceedings
- Sonka Mehner-Heurs, lawyer and specialist lawyer for criminal law, Essen: Questions on the use of evidence where rights to silence are exercised at a later stage
- Björn Gercke, lawyer and specialist lawyer for criminal law, Cologne: Lack of specificity in the indictment and exhaustion of the right to prosecute (Strafklageverbrauch) as procedural bars
- Iris-Maria Killinger, lawyer and specialist lawyer for criminal law, Hamburg: Unfitness to stand trial and its procedural consequences
- Hannah Milena Piel, lawyer and specialist lawyer for criminal law, Düsseldorf: Questions on the use of evidence in the event of breaches of the requirement of judicial authorisation (Richtervorbehalt)
12 November 2016:
- Heiko Ahlbrecht, lawyer and specialist lawyer for criminal law, Düsseldorf: Exclusionary rules in foreign legal systems
- Panel discussion with Renate Künast, Chair of the Committee on Legal Affairs and Consumer Protection of the German Bundestag; Gisela Friedrichsen, DER SPIEGEL; Sönke Volkens, presiding judge at the Regional Court of Berlin; Thomas Rönnau, Bucerius Law School Hamburg: “How much criminal law does the country need?”
18th IWW Congress on Tax Criminal Law in Practice (Praxis Steuerstrafrecht)
Düsseldorf, October 2016
- Markus Jäger: Tax criminal law: current case law of the Federal Court of Justice (BGH)
- Marcus Köhler: New rules on asset recovery, abolition of forfeiture (Verfall)
- Renate Verjans: Panama – money laundering and tax evasion
- Henning Radtke: Mistake of fact (§ 16 StGB) and mistake of law (§ 17 StGB) – requirements for the defence
- Martin Wulf: Correction of tax returns: the tension between § 153 AO and § 371 AO
- Burkhard Schmidt: Tax audit: from taxation proceedings to tax criminal proceedings – a fine line
- Alexandra Mack: Effective defence and tax minimisation: interactions between tax proceedings and tax criminal proceedings
- Michael Blenkers: Tax audit: estimation of the bases of taxation
- Michael Tsambikakis: The public prosecutor on the premises – searches at the adviser’s office
Cologne Tax Investigation Days – No justice without a robe?! (“Kein Recht ohne Robe?!”) From the tax investigation office to the trial (main hearing)
Cologne, June 2016
23 June 2016:
- Rainer Spatscheck, Ingo Heuel: Trends in tax criminal law
- Michael Streck: Tax criminal law – tax law or criminal law?
- Dr. Markus Jäger: Current case law of the Federal Court of Justice on tax criminal law
- Rainer Spatscheck: No justice without a robe – the trend towards trials (main hearings) in tax criminal cases
- Sebastian Beckschäfer: Tax compliance as a means of minimising criminal-law risk
- Norbert Madauß: Tax compliance from the perspective of a tax official
- Klaus Herrmann: Combating VAT fraud
24 June 2016:
- Achim von Engel: Prohibition on the use of information (Verwendungsverbot) and exclusionary rule (Verwertungsverbot) in tax criminal law (from the criminal law perspective)
- Franziska Peters: Prohibition on the use of information (Verwendungsverbot) and exclusionary rule (Verwertungsverbot) in tax criminal law (from the tax law perspective)
- Ingo Heuel: Update on voluntary disclosure
- Sebastian Peters: Cross-border taking and use of evidence
- Peter Talaska: Tax investigations at associations and clubs
WisteV (German Association for White-Collar Criminal Law) – 3rd Cologne Insolvency Criminal Law Day
Cologne, May 2016
- Chief public prosecutor Folker Bittmann, Dessau-Roßlau, lawyer Christof Püschel, Cologne: Welcome and introduction
- Director-General Marie-Luise Graf-Schlicker, Federal Ministry of Justice and Consumer Protection (BMJV), Berlin: The future of insolvency law
- Retired senior public prosecutor Dr. Hans Richter, Stuttgart: The “incorrectly” filed petition for the opening of insolvency proceedings – what is punishable under § 15a Abs. 4 u. 5 InsO?
- Peter Laroche, judge at the Local Court of Cologne, senior public prosecutor Marc Wollenweber, Cologne: Continuing the business during the opening proceedings – a fine line between the InsO and the StGB
- Dr. Hans Haarmeyer, Bonn: Remuneration of the adviser / defence counsel in crisis and insolvency
Joint event of the Münchner Kompetenzzentrum Ethik (Munich Centre for Ethics) at LMU and the Arbeitsgemeinschaft Strafrecht (Criminal Law Working Group) of the DAV
Responsibility and guilt in philosophy and law
Munich, May 2016
- Dr. h.c. Julian Nida-Rümelin, former Minister of State, Chair of Philosophy and Political Theory at LMU, Munich: The philosophy of responsibility and guilt
- Reinhard Merkel, Faculty of Law, University of Hamburg: Legal responsibility and legal guilt
- Dr. Elisa Hoven, Institute of Criminal Law and Criminal Procedure at the University of Cologne: Guilt and responsibility in state systems
- Thomas Fischer, presiding judge at the Federal Court of Justice, Karlsruhe: On the reform of homicide offences
- Director-General Marie Luise Graf-Schlicker, Federal Ministry of Justice and Consumer Protection, Berlin: Rule-of-law procedural principles for establishing guilt
- Frank Saliger, Chair of Criminal Law, Criminal Procedure and White-Collar Criminal Law, LMU Munich;
- Dr. Christine Windbichler, Chair of Commercial and White-Collar Criminal Law, Berlin: Do we need corporate criminal law?
WisteV – Corruption in the healthcare sector
Criminal liability risks in the distribution of medicinal products
Frankfurt, May 2016
- Lawyer Dr. Enno Burk, LL.M. (Exeter), Gleiss Lutz law firm, Berlin: The legal framework under health law, social law and healthcare advertising law
- Lawyer Dr. Dirk Scherp / lawyer Christoph Skoupil, Gleiss Lutz law firm, Berlin: Risks in the light of the new §§ 299a and b StGB
- Lawyer Dr. Michael Tsambikakis, specialist lawyer for criminal law and medical law, Tsambikakis & Partner law firm, Cologne: Corruption through cooperation
- Lawyer Dr. Markus Rübenstahl, Mag. jur., Tsambikakis & Partner law firm, Cologne: “One thing is certain – tax” (“Eins ist sicher – Die Steuer”) – tax (and tax criminal) law risks of the new §§ 299a and b StGB
- Senior public prosecutor Alexander Badle, Office of the Prosecutor General, Frankfurt am Main: An interjection from the perspective of the public prosecutor’s office
- Panel discussion – moderator: Dr. Karsten Gaede, Bucerius Law School, Hamburg
Exchange of experience among lawyers of trust, ombudspersons and anti-corruption officers of the Federal Government and the Länder (federal states) and from the business sector
Berlin, April 2016
Transparency International Deutschland e.V. (Transparency International Germany) and the Ministry of Justice of the State of North Rhine-Westphalia
Fourth joint event of Deutsche Strafverteidiger e.V. (German Criminal Defence Lawyers’ Association) and the Wirtschaftsstrafrechtliche Vereinigung e.V. (WisteV – German Association for White-Collar Criminal Law) in cooperation with the Deutsches Zentrum für Wirtschafts-, Steuer- und Unternehmensstrafrecht e.V. (German Centre for White-Collar, Tax and Corporate Criminal Law) and the Institute for Law and Finance – A new (private) investigative authority? – Financial institutions as the extended arm of the state
Frankfurt, April 2016
- Dr. Jens Bülte, University of Mannheim: “Outsourcing” crime prevention through anti-money-laundering compliance – constitutional and doctrinal aspects
- Lawyer Okko Hendrik Behrends: Regulatory requirements on financial institutions for crime prevention
- Michael Peters, Partner, Deloitte Forensic: Dealing in practice with the increased regulatory requirements for crime prevention and investigation
- Hans Martin Lang, Federal Financial Supervisory Authority (BaFin): Prevention of money laundering by BaFin: tasks, practical handling, conduct of administrative fine proceedings
- Senior public prosecutor Stephan Neuheuser: Dealing with financial institutions in criminal investigations
- Lawyer Bernd Groß, LL.M.: The role of financial institutions in investigations by the public prosecutor’s office in the context of the regulatory environment, from the perspective of the criminal defence lawyer
Criminal Defence Lawyers’ Spring Symposium
Karlsruhe, March 2016
- Dr. Hans Kudlich: The appeal on points of law (Revision) and criminal law scholarship
- Wolfgang Pfister, judge at the Federal Court of Justice, Dr. Ali B. Norouzi, lawyer: Negotiated agreements (Verständigung) in the appeal on points of law (Revision) since BVerfGE 133, 168
- Dr. Andreas Mosbacher, judge at the Federal Court of Justice, Dr. Margarete Gräfin von Galen, lawyer and specialist lawyer for criminal law: Current issues in sentencing at the appeal on points of law (Revision) stage
- Dr. Christoph Krehl, judge at the Federal Court of Justice, Michael Dölp, judge at the Federal Court of Justice, Dr. Dirk Lammer, lawyer and specialist lawyer for criminal law: Effects of entrapment (Tatprovokation) on the finding of guilt and the sentence
- Peter Allgayer, public prosecutor at the Federal Court of Justice, Jürgen Pauly, lawyer and specialist lawyer for criminal law: Ways of challenging constitutional violations in the appeal on points of law (Revision)
- Ulrich Franke, judge at the Federal Court of Justice, Johann Schwenn, lawyer and specialist lawyer for criminal law: The assessment of evidence in the appeal on points of law (Revision) – in particular the distinction between conditional intent (dolus eventualis) and negligence
WisteV-wistra New Year Conference 2016: White-collar criminal law as special criminal law (Sonderstrafrecht)
Frankfurt am Main, January 2016
- Judge at the Federal Court of Justice Prof. Dr. Henning Radtke: The special offence (Sonderdelikt) in white-collar criminal law: phenomenon, function and change of function – an overview
- Dr. Wolfgang Mitsch: On the question of the legitimacy of the special offence in white-collar criminal law
- Dr. Lothar Kuhlen: Personified corporate delinquency: the application of §§ 13, 14, 25 ff. StGB to managers as corporate criminal law de lege lata
- Lawyer Dirk Petri: Criminal law for employers
- Lawyer Dr. Michael Tsambikakis: Medical criminal law
- Lawyer Hans-Peter Huber: Criminal law and professional law risks of the advisory professions, using the example of the auditor
- Dr. Bernd Heinrich: The development of the concept of the public official (Amtsträger)
- Dr. Klaus Bernsmann: Recent developments in anti-corruption criminal law (including a comparison with bribery in commercial transactions)
- Director-General (MD) Dr. Matthias Korte: Foreign bribery
32nd Autumn Colloquium 2015: Suspicion of an Offence and the Presumption of Innocence – the Fundamental Conflict in Criminal Proceedings
Dresden, November 2015
- Thomas Fischer: Suspicion of an offence within the structure of criminal proceedings
- Helmut Frister: The presumption of innocence under the StPO (Code of Criminal Procedure) and the ECHR (European Convention on Human Rights)
- Ines Kilian: § 153a StPO and the presumption of innocence
- David Herrmann: The presumption of innocence and pre-trial detention
- Regina Michalke: Guilty on suspicion – consequences of a suspicion of an offence outside the criminal law
- Thilo Pfordte: Preliminary inquiries and degrees of suspicion
- Jan Bockemühl: The preliminary investigation – a special sacrifice imposed on the suspect
- Holm Putzke: The requirement of judicial authorisation (Richtervorbehalt) as a guarantee of the presumption of innocence
- Heide Sankuhl: Defence and legal policy – current legislative developments for practitioners
- Stefan König: On the guilt and innocence of language. On criminal proceedings and language.
17th IWW Congress on Tax Criminal Law Practice (IWW: German specialist publisher for tax and legal practitioners)
Düsseldorf, October 2015
- Dr. Markus Jäger: Tax criminal law: current case law of the Federal Court of Justice (BGH)
- Daniel Holenstein: Administrative assistance in tax matters as an instrument of criminal prosecution
- Dr. Henning Radtke: Tax compliance – the royal road to avoiding tax evasion committed with (conditional) intent?
- Dr. Franz Salditt: Deficits in the nemo tenetur principle in tax criminal law
- Martin Wulf: § 398a AO: the renaissance of the prohibition on offsetting (Kompensationsverbot) in the context of the reform of voluntary disclosure
- Klaus Herrmann: Investigative options available to the tax investigation office abroad
- Daniel Kaiser: VAT fraud – defence approaches in tax criminal proceedings
- Manfred Büttner: Illegal deployment of workers – defence approaches in tax criminal proceedings
- Kai Sackreuther: Asset recovery from the public prosecutor’s perspective – the example of VAT carousel fraud
Cologne Tax Investigation Days
Cologne, June 2015
- Rainer Spatschek, Ingo Heuel: Trends in tax criminal law
- Dr. h.c. Rudolf Mellinghoff: The Federal Fiscal Court’s perspective on tax criminal law
- Dr. Markus Jäger: Current case law of the Federal Court of Justice on tax criminal law
- Ingo Heuel: Borderline cases and contentious issues in voluntary disclosure
- Rainer Spatscheck, opening presentation and chair: Group requests – current legal issues and the approach taken by foreign authorities
- Casten Seßinghaus: Establishing criminal offences in proceedings before the fiscal courts?
- Jörg Weigell: Foreign bank advisers, asset managers and tax advisers under the scrutiny of the German prosecuting authorities
- Eric Mayer: Tax compliance and corporate compliance in large companies
- Hilmar Erb: VAT evasion outside carousel fraud schemes
2nd Cologne Insolvency Criminal Law Day
Cologne, May 2015
- Marie Luise Graf-Schlicker, Director-General (Ministerialdirektorin), Berlin: Insolvency (criminal) law – where is it heading?
- Dr. Georg Bitter, Mannheim: Managing directors’ liability for payments made after grounds for insolvency have arisen – fundamental issues, current developments and an outlook on criminal liability for an incorrectly filed insolvency petition
- Michael Harz, Saarbrücken: The expert report on the corporate crisis
8th Petersberger Tage (Petersberg Days) 2015
“Sources of Error in Criminal Proceedings – Causes and Solutions”
Frankfurt am Main, April 2015
- Dr. Julian Nida-Rümelin, former Minister of State, Munich: Veritas filia temporis? On the relationship between truth and justification
- Christof Püschel, lawyer and specialist lawyer for criminal law, Cologne: Sources of error in the sphere of the public prosecutor’s office and the police
- Dr. Ralph Neuhaus, lawyer and specialist lawyer for criminal law, Dortmund: Sources of error in the sphere of forensic science
- Dr. Stephan Barton, Bielefeld University: Sources of error in the sphere of the accused and his defence
- Dr. Petra Velten, Johannes Kepler University Linz: Sources of error in reaching the judgment
- h.c. Rüdiger Deckers, lawyer and specialist lawyer for criminal law, Düsseldorf: Avoiding errors at the public prosecutor’s office and the police
- Dr. Matthias Jahn, Goethe University Frankfurt am Main: Defence lege artis
- Dr. Henning Radtke, judge at the Federal Court of Justice, Karlsruhe: Paths to an error-free judgment
New Year Conference 2015 of WisteV (German Association for White-Collar Criminal Law) and the journal wistra
Frankfurt am Main, January 2015
- Dr. Hendrik Schneider: Is the German criminal justice system overburdened in white-collar criminal cases?
- Senior public prosecutor Dr. Ewald Brandt: Is the German criminal justice system overwhelmed by white-collar criminal proceedings?
- Judge at the Regional Court Dr. Andreas Sturm: Do judges, public prosecutors and defence lawyers disregard statutory requirements (as held in BVerfG 133, 168)?
- Dr. Jens Bülte: Is legal scholarship leaving the judiciary to its own devices?
- em. Dr. mult. Bernd Schünemann: Does the complexity of reality overwhelm the legal profession?
- Senior public prosecutor Dr. Peter Schneiderhan: Structural sources of error?
- Dr. Michael Kubiciel: Alternatives to (individual-oriented) criminal law: administrative sanctions, administrative fines, corporate criminal law?
- Judge at the Federal Court of Justice Dr. Ralf Eschelbach: Strengthening control mechanisms within the judiciary?
- Presiding judge at the Federal Court of Justice Prof. Dr. Thomas Fischer: On the doctrine of the offence under § 339 StGB (perversion of justice) and structural problems in its application
AK-Psychologie im Strafverfahren (Working Group on Psychology in Criminal Proceedings)
Düsseldorf, November 2014
- Presiding judge at the Federal Court of Justice Prof. Dr. Thomas Fischer: Problems of fact-finding and evidence in cases of sexual coercion/rape
- Dr. Luise Greuel: Reality – memory – testimony, aspects of the psychology of memory
- Dr. Renate Volbert: On avoiding false positives and false negatives in forensic psychological expert reports on witness credibility
- Dr. Barbara Krahe: Rape myths: effects on the assessment of victims
- Deborah Hellmann: Rape – the weaknesses of criminal prosecution – the suffering of the victims
31st Autumn Colloquium 2014: The Renaissance of the Contested Trial (Main Hearing)
Munich, November 2014
Transparency International Deutschland e.V. (German chapter of Transparency International): exchange of experience among ombudspersons
Frankfurt, September 2014
- Tim Wybitul: Legally compliant handling of ombudsman cases from a data protection perspective
- Annette Parsch: Practical experience in performing an ombudsman mandate in the business sector
- Rainer Frank: Initial screening of reports by relevance and degree of suspicion
- Rainer Buchert: How the ombudsman deals with anonymous reports and data protection issues
- Kenan Tur: Use of technical platforms in the ombudsman mandate
- Elke Schaefer: A report has been received – what now?
- Guido Strack: Effective internal whistleblower protection needs more
16th IWW Congress on Tax Criminal Law Practice (IWW: German specialist publisher for tax and legal practitioners)
Düsseldorf, October 2014
- Dr. Markus Jäger: Tax criminal law: current case law of the Federal Court of Justice (BGH)
- Dr. Wolfgang Joecks: Tax criminal law: greater severity or an appeal to morality
- Markus Gotzens: New developments in tax criminal cases from the defence perspective
- Jörg Schauf: Focus on voluntary disclosure advice: the tightening of the rules on voluntary disclosure as of 1 January 2015
Course leading to the title “Certified Adviser in Tax Criminal Law (DAA, German Lawyers’ Academy)”
Cologne, November 2013 – April 2014
- Dr. Gerhard Dannecker, University of Heidelberg; Ingo Heuel, specialist lawyer for tax law/tax adviser; Dr. Jörg Schauf, specialist lawyer for tax law: Introduction to substantive law – corrective declarations/voluntary disclosure; voluntary disclosure in companies (special features); preventive advice, tax compliance
- Klaus Herrmann, Oberfinanzdirektion (Regional Tax Directorate) Koblenz; Sebastian Peters, Bonn Public Prosecutor’s Office; Dr. Frank Heerspink, specialist lawyer for criminal law/tax law; Carsten Seßinghaus, presiding judge at the Fiscal Court of Cologne: Triggers for investigations – responsibilities of the authorities/powers; the search situation – asset attachment orders / pre-trial detention; the adviser–client relationship – estimates in tax law and criminal law – parallel tax proceedings
- Marc Tully, presiding judge at the Hanseatic Higher Regional Court; Dr. Markus Gotzens, specialist lawyer for tax law/criminal law; Dr. Sebastian Peters, Bonn Public Prosecutor’s Office; Klaus Herrmann, Oberfinanzdirektion Koblenz; Prof. Dr. Markus Jäger, judge of the 1st Criminal Panel, Federal Court of Justice, Karlsruhe: Conclusion of proceedings and consequences – options for terminating proceedings in and out of court – consequences of proceedings – tax administrative offences; international tax criminal law – selected key areas of tax criminal law (including VAT, corruption, limitation periods) – important case law of the Federal Court of Justice
New Year Conference 2013 of WisteV (German Association for White-Collar Criminal Law) and wistra
Frankfurt am Main, January 2013
- Prof. Dr. Christoph Lütge, Munich; Dr. Klaus Moosmayer, Chief Counsel Compliance, Siemens AG: The effectiveness of business ethics in practice: preventive effect or not?
- Prof. Dr. Dennis Bock, University of Kiel: Business ethics and law as sources of preventive compliance?
- Senior public prosecutor Cornelia Gaedigk, Hamburg; Prof. Dr. Georg Annuß, Regensburg: Legal limits of the privatisation of repressive compliance (internal investigations and whistleblowing)
- Prof. em. Dr. Walter Kargl, University of Frankfurt: Doping from a legal-policy perspective: merely unethical conduct or a substantive criminal offence?
- Dr. Clemens Prokop, President of the DLV (German Athletics Federation): Doping criminal law in practice: fraud and/or substance abuse, offences against the administration of justice?
- Prof. Dr. Carsten Momsen, University of Hanover: Manipulation of sports betting and bribery of referees: corruption in sport that goes unpunished?
- Prof. Dr. Mark Pieth, University of Basel; lawyer Sylvia Schenk, Transparency International: The practice of self-regulation and self-cleansing in sport as a business, using the example of FIFA
- Prof. Dr. Ulrich Haas, University of Zurich: Privatisation of criminal prosecution in (international) sports law
- AR Dr. Henning Tappe, University of Münster: Steering by taxation (“Steuerung durch Steuern”): questions of justice and legal problems of politically motivated tax legislation
- Dr. Jens Bülte, University of Heidelberg: Amending tax laws as amending criminal law: criminal liability for contravening illegitimate tax laws?
- N.N.: Questions of justice and application concerning voluntary disclosure and amnesty rules in tax criminal law (Germany–Switzerland tax agreement)
Autumn Colloquium 2012 of the Arbeitsgemeinschaft Strafrecht (Criminal Law Working Group of the German Bar Association, DAV)
Cologne, November 2012
- Prof. Dr. Thomas Weigend (University of Cologne): Structural deficits in criminal proceedings
- Lawyer Dr. h.c. Rüdiger Deckers: Documentation in criminal proceedings
- Lawyer Olaf Klemke: Establishing facts on the record in the trial (main hearing) – motions to have matters recorded in the minutes, affirmative motions to take evidence
- Lawyer Dr. Annette von Stetten: Procedural rights as the subject of negotiated agreements (Verständigung),
- Lawyer Dr. Hans-Jörg Odenthal: Identification of suspects, identity parades and photo line-ups
- Lawyer Dr. Heiko Ahlbrecht: Defence with and against mutual legal assistance
- Lawyer Stefan Conen: Police informants (V-Mann), undercover investigators (VE), covert police officers (NOEP) and agents provocateurs
- Lawyer Dr. Hans-Joachim Gerst: The witness on Skype – defence using video technology
- Lawyer Prof. Dr. Ralf Neuhaus: The defence’s own investigations
- Lawyer Dr. Gina Greeve: Privatisation of investigations by public authorities
- Sierk Hamann (judge at the Local Court, Reutlingen): The significance of social networks (not only) in juvenile criminal law – practical challenges and outlook
- Lawyer Prof. Dr. Marco Gercke: Problem areas of substantive and procedural criminal law in connection with social networks
IWW (Institute for Knowledge in Business) Congress on Tax Criminal Law Practice
Düsseldorf, October 2012
- Prof. Dr. Markus Jäger (judge at the Federal Court of Justice): Tax criminal law – current case law of the Federal Court of Justice
- Prof. Dr. Wolfgang Joecks: The company as the object of sanctions
- Prof. Dr. Rudolf Mellinghof (retired judge at the Federal Constitutional Court; President of the Federal Fiscal Court): Tax law in the field of tension between the fiscal courts and the criminal courts
- Lawyer Dr. Michael Streck: Maxims of defence in tax investigation proceedings
- Government director Klaus Herrmann: From the practice of the tax investigation office – working methods and current areas of scrutiny
- Lawyer Sascha Lübbersmann: Wage tax and social security contributions – unequal twins between the receipt principle and the accrual principle
- Senior government director (LRD) Max Rau: Interfaces between tax audits and tax investigation audits – problems in the cooperation between the two audit services
- Lawyer Dr. Markus Gotzens: The dangers of tax advice – liability at any price?
Germany–Switzerland tax agreement versus voluntary disclosure
Stuttgart, September 2012
WisteV (German Association for White-Collar Criminal Law) Working Group on Tax Criminal Law
Germany–Switzerland tax agreement – current status, Heiko Kubaile, Head of German Tax and Legal Center, Director, tax adviser, KPMG Zürich
Practical problem areas of the new law on voluntary disclosure – Max Rau, Head of the Tax Office for Tax Criminal Matters and Tax Investigation, Cologne
Advisory practice – do the old ways still hold good? – lawyer Dr. Alexandra Schmitz
Stuttgart, 2012
Criminal defence and the European Convention on Human Rights (ECHR)
Erlangen, June 2012
Professor Dr. Robert Esser, Chair of German, European and International Criminal Law and Criminal Procedure as well as White-Collar Criminal Law
IWW Specialist Conference “Switzerland as a Tax Location”,
Düsseldorf, April 2012
A conference report on the specialist conference can be found here.
Topics included:
Switzerland–Germany tax agreement
- What alternatives exist?
- Which case scenarios are risky under the tax agreement?
- When is the tax agreement advantageous, and when is voluntary disclosure?
- Administrative assistance, banking secrecy, Administrative Assistance Ordinance
- Switzerland’s new policy on administrative assistance
- Administrative options for private investors under the tax agreement
- International cooperation in tax matters
- Current developments in Switzerland
- Expenditure-based taxation (Aufwandbesteuerung)
- Planned changes in Swiss tax legislation
- Need for adjustment?
- Court rulings on the relationship between Switzerland and Germany
- Case law of the fiscal courts
- International tax law
- Banking relationships with Swiss banks
- Flat-rate withholding tax (Abgeltungssteuer)
- Tax administration
- Account relationships
- Future challenges
New Year Conference 2012 of WisteV and wistra
The Moloch of white-collar criminal law – state control of the economy through, and at the expense of, the judiciary?
Frankfurt am Main, January 2012
- On the sensitivity of homo oeconomicus to punishment – what can economic explanatory models contribute to criminal law?
- Rational legislation in white-collar criminal law – on substantive law, in particular breach of trust (Untreue).
- The EU-law framework for legislation in white-collar criminal law.
- Is there a special General Part of white-collar criminal law?
- Theory and practice of sentencing in tax and white-collar criminal law.
- Collateral consequences under criminal law in white-collar criminal proceedings.
- When does a balance sheet become incorrect? The limits of permissible accounting policy and structuring of transactions in German commercial-law financial reporting.
- Accounting problems as preliminary questions of criminal liability – points of contact and friction between accounting law and criminal law.
- Enforcement – a new instrument for strengthening investor confidence in compliance with financial reporting standards.
28th Criminal Defence Lawyers’ Autumn Colloquium 2011, Hamburg, November 2011
Topics included:
- The new pragmatism – whatever happened to form? Dr. Ferdinand Gillmeister, lawyer and specialist lawyer for criminal law, Freiburg
- Offensive or defensive defence – a matter of faith? Prof. Dr. iur. Klaus Bernsmann, Ruhr University Bochum
- “Fed to the dogs”, trial report on a miscarriage of justice, Regina Rick, lawyer and specialist lawyer for criminal law, Munich
- “Just give him 5 years!” – on the psychology of numbers in court, Prof. Dr. Birte Englich, University of Cologne
- “Pre-trial detention creates facts” – defence against pre-trial detention, Dr. Frank Nobis, lawyer and specialist lawyer for criminal law, Iserlohn
- “Leave my wife out of it!” – legitimate special interests in the mandate, Dr. Panos Pananis, lawyer, Berlin
- “Anything but a trial!” – avoiding trial by means of a penal order (Strafbefehl), Jens Meyer-Lohkamp, lawyer and specialist lawyer for criminal law, Hamburg
- Silence at trial – an option without disadvantages? Dr. Denis Matthies, lawyer and specialist lawyer for criminal law, Frankfurt / Oder
- “SV (preventive detention) or § 63 (psychiatric hospital order)” – defending under the sword of Damocles, Gül Pinar, lawyer and specialist lawyer for criminal law, Hamburg
- A suspended sentence at all costs – defending without risk? Eva Dannenfeldt, lawyer and specialist lawyer for criminal law, Frankfurt
13th IWW (Institute for Knowledge in Business) Congress on Tax Criminal Law Practice
Düsseldorf, October 2011
Topics included:
- Bornheim / Schnüttgen: The future of tax criminal law – a plea for a reorientation
- Markus Jäger (judge at the Federal Court of Justice, BGH): Tax criminal law – current developments in case law
- Kutzner: Permanent establishments in Germany and abroad: tax and tax-criminal-law risks
- Joecks: Administrative assistance, mutual legal assistance: the state of developments in international information exchange
- Rau: From the practice of the tax investigation office. New investigative approaches and current areas of scrutiny
- Mosbacher: Finanzkontrolle Schwarzarbeit (customs unit for combating undeclared work): investigations under the SchwarzArbG (Act to Combat Undeclared Work)
- Webel: Securing assets in the field of tension between competing interests
- Wulf: Duty of correction and voluntary disclosure in cases of tainted inheritances and concealed gifts
Current case law on pre-trial detention and appeals on points of law (Revision)
Dr. Bernhard Wankel, Nuremberg, July 2011
New Year Conference 2011 of WisteV (German Association for White-Collar Criminal Law) and wistra, Frankfurt am Main, January 2011
The global dimension of white-collar criminal law. Annual conference of the Wirtschaftsstrafrechtliche Vereinigung (Association for White-Collar Criminal Law, WisteV),
including the following topics:
- The influence of European law on national substantive business law, with particular regard to the recent case law of the Court of Justice of the European Union (CJEU)
- Sanctioning infringements of Art. 101, 102 TFEU in European antitrust proceedings: administrative sanction or criminal law?
- § 370 AO in cases of intra-Community acquisition
- German international anti-corruption criminal law (IntBestG, EU-BestG, § 299 Abs. 3 StGB)
- International requirements for anti-corruption criminal law
- Anti-corruption criminal law and asset recovery
- Suspicion of corruption, civil litigation and arbitration proceedings
- In-house prevention: requirements under criminal law, the law on regulatory fines and tax law for internal company guidelines and standard-form contracts
- The significance of foreign and international procedural law for German criminal procedure law
- European criminal procedure law – OLAF, Europol, Eurojust
- After the storm: the current state of international mutual legal assistance in white-collar and tax criminal matters
27th Criminal Defence Lawyers’ Autumn Colloquium 2010
Munich, November 2010
Topics included:
- Admissibility of unlawfully obtained evidence (Prof. Dr. Matthias Jahn)
- Defence where evidence has been obtained unlawfully (Dr. Gräfin von Galen)
- The lawyer as counsel for a witness (Prof. Dr. Tido Park)
- Current developments in asset recovery (Dr. Hellen Schilling)
- The defence lawyer as a witness (Dr. Jens Bosbach)
- Protecting the accused and the convicted person from media coverage
- Latest developments on the cooperating witness
- “Tax CDs, cooperating witnesses and more – does the end really justify the means?”
12th IWW Congress on Tax Criminal Law Practice
Düsseldorf, October 2010
Topics included:
- Bornheim / Schnüttgen: The future of tax criminal law – a plea for a reorientation
- Markus Jäger (judge at the Federal Court of Justice, BGH): Tax criminal law – current developments in case law
- Kutzner: Permanent establishments in Germany and abroad: tax law and tax criminal law risks
- Joecks: Administrative assistance, mutual legal assistance: the state of developments in the international exchange of information
- Rau: From the practice of the tax investigation office. New investigative approaches and current audit focus areas
- Mosbacher: Finanzkontrolle Schwarzarbeit (customs unit for combating undeclared work): investigations under the SchwarzArbG (Act to Combat Undeclared Work)
- Webel: Securing assets amid conflicting interests
- Wulf: Duty of correction and voluntary disclosure in the case of tainted inheritances and undisclosed gifts
The Lawyer as Actor (“Schau-Spiel Anwalt”) – Hochschule für Schauspielkunst “Ernst Busch” (Ernst Busch Academy of Dramatic Arts)
Berlin, June 2010
Strategy and tactics in fiscal court proceedings – Proceedings before the fiscal courts
Nuremberg, April 2010
DAV Forum Compliance (DAV = German Bar Association)
Düsseldorf, March 2010
26th Criminal Defence Lawyers’ Autumn Colloquium
“Active defence at the trial (main hearing) – tried-and-tested and new strategic approaches”, Berlin, November 2009
10th Internet Forum Berlin
The so-called “hacker paragraph” (§ 202c StGB) – criminal law IT risks in companies (Ines M. Hassemeer)
Criminalised everyday software – experience from practice (Jan Brosowski), November 2009
Current developments in tax criminal law
Nuremberg, November 2009
11th IWW Congress on Tax Criminal Law Practice
Düsseldorf/Neuss, October 2009
Data protection in the law firm
Nuremberg, September 2009
Prosecution of Corruption 2008
Anti-corruption strategies for companies and law enforcement authorities
Berlin, December 2008.
25th Criminal Defence Lawyers’ Autumn Colloquium
“Too fast, too early, too long – the renaissance of locking people up”
Düsseldorf, November 2008
Criminal law – The examination of witnesses and expert witnesses at the trial (main hearing)
Lawyers Peter Doll, Harald Straßner,
Nuremberg, June 2008
Specialist lawyer training course in tax law
Nuremberg, spring 2008
Corruption as a corporate risk. Corruption in transition – New approaches to prevention
Cologne, April 2008, 3rd Handelsblatt Annual Conference
Investigation proceedings in white-collar criminal cases with particular regard to access to computer data in criminal proceedings
Nuremberg, March 2008, Prof. Dr. Hans Kudlich, judge at the Higher Regional Court Dr. Wolfgang Bär, judge at the Higher Regional Court Thomas Olbermann
Corruption criminal law
Dortmund, December 2007, Dr. Marcus Böttger
Theory of questioning / questioning tactics
Nuremberg, December 2007, judge at the Higher Regional Court Axel Wendler
24th Criminal Defence Lawyers’ Autumn Colloquium
Hamburg, November 2007
8th Internet Forum
Hamburg, November 2007
Personality disorder, identification, judicial decision-making
Düsseldorf, November 2007, AK-Psychologie im Strafverfahren (Working Group on Psychology in Criminal Proceedings), Dr. Jörg Hupfeld-Heinemann; judge at the Federal Court of Justice Prof. Dr. Thomas Fischer, Prof. Dr. Max Steller
Coercive measures in criminal procedure
Frankfurt am Main, March 2007, Reinhart Michalke; Prof. Dr. Holger Matt
Cooperative investigation proceedings – consensual trial (main hearing): successful negotiation strategies
Erlangen, March 2007, Prof. Dr. Matthias Jahn, Friedrich-Alexander-Universität Erlangen-Nürnberg (University of Erlangen-Nuremberg)
Current problems in road traffic criminal law and the law on road traffic regulatory offences
Erlangen, February 2007, Prof. Dr. Hans Kudlich; judge at the Higher Regional Court Dr. Georg Gieg
Fundamental rights in criminal proceedings in Europe
Frankfurt (Oder), September 2006
The guilty client – defence strategies; deal or genuine sentencing defence
Nuremberg, May 2006, lawyer Peter Doll
30th Strafverteidigertag (Criminal Defence Lawyers’ Conference)
Frankfurt am Main, March 2006
Strategies for out-of-court success – negotiation skills and the lawyer’s effective presence
Heidelberg, March 2006
Autumn Colloquium of the AG Strafrecht (Criminal Law Working Group of the German Bar Association, DAV) – Modern defence strategies
Berlin, November 2005
Petersberger Tage 2005 (Petersberg Days) – Terror and the justice system
Königswinter near Bonn, May 2005
20 Years of the Autumn Colloquium of the AG Strafrecht (Criminal Law Working Group of the German Bar Association, DAV)
Munich, November 2004
5th DAV Internet Forum (DAV = German Bar Association)
Munich, November 2004
Credibility of persons and reliability of statements / statement analysis
Berlin, November 2004, judge at the Higher Regional Court Axel Wendler
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