Cybercrime has become a key focus of criminal law, driven by digitalization and the rise of online financial markets and cryptocurrencies. Criminals use ever more sophisticated methods, particularly in cybertrading and organized investment fraud, posing major challenges for investigators. In Germany, the Bavarian Cybercrime Center (ZCB) in Bamberg coordinates many of these complex cases.

Bias

The problem of a defendant facing a judge who has previously stated in a written judgment that he or she is convinced of the guilt of the current defendant is discussed under the heading of “prejudice”. The decision of the Federal Constitutional Court of 27.01.2023 (Ref. 2 BvR 1122/22) brought the discussion in Germany to a temporary climax – but certainly not to its end. The case is currently pending before the European Court of Human Rights under application no. 25095/23.

Tax Evasion Germany Dubai

Germany acquired electronic data from Dubai in June 2021 in order to uncover tax crimes. Several years ago, Germany had already purchased so-called data CDs from Switzerland, which led to the initiation of a large number of criminal tax proceedings.