In tax and corruption proceedings, however, in so-called corona fraud proceedings, real arrest is ordered in the assets of the accused. For the legal layperson, the corresponding laws are the classic example of incomprehensible legal German, so that those affected are mostly at a loss after the enforcement measures adopted. Efficient and quick support from a specialist is absolutely essential here, as a continued effect of the measure can destroy the vocal economic existence, even if the actual criminal proceedings go off lightly.
The detention in rem makes it possible for the investigative authorities (tax investigators or public prosecutor’s office) to secure alleged claims of the state through enforcement measures against the assets of the accused or third parties (e.g. a GmbH) very quickly and relatively easily. The legal basis can be the StPO or the AO.
If the rules of the StPO, § 111e StPO, are ordered, this is done by the responsible investigating judge at the local court. Due to his work (issuing search warrants, arrest warrants such as “on the assembly line”), the latter is almost always inclined to believe the allegations of the public prosecutor’s office and to sign every decision. He’s used to the fact that a simple suspicion is enough in the case of search warrants. He is also usually in the same house with the public prosecutor’s office and they have long-term professional acquaintance.
The arrest under the AO is examined by the tax courts, here it is not always carefully examined, but rather than at the district court.
A white collar crime specialist can choose the most effective defense strategy in your case. First of all, the actual criminal charge should be examined. Very often, for example, the amount of the damage mentioned is chosen arbitrarily or only roughly estimated at the expense of the person concerned. The arrest in rem may only be waived if there is a risk that the claims of the state are otherwise not secured. If a considerable amount of time has passed between the order and execution, this requirement can be successfully denied. If there is a risk of the economic existence being destroyed, the arrest can be successfully averted by depositing adequate security. Here, too, there is room for maneuver for the defender. This is also not an admission of guilt, but an action only to prevent further damage!
Which legal remedy is the right one depends on the legal basis of the arrest. In the event of a real arrest under the Code of Criminal Procedure, Sections 304 StPO are relevant. With the tax code, the arrest is to be challenged in the tax procedure with the appeal of the appeal. This procedure can be protracted, so that a jump action (Section 45 (4) FGO) to the tax court or an application for suspension of execution at the tax office or the tax court is possible.
This brief outline already shows how complex the legal matter is. It is therefore imperative to hire an experienced and specialized defense lawyer and to inform him of all relevant circumstances.
Lawyer Andreas Junge is a specialist lawyer for criminal law and a certified advisor for criminal tax law. For years he has defended nationwide in commercial criminal proceedings and not only achieved the best results in criminal law for his clients, but above all a continued economic existence. He has the knowledge and experience to advise and defend you optimally.
Just send your questions by e-mail or call Andreas Junge’s office. He has his office in Berlin and a branch in Cottbus. Short-term contact is also possible via mobile phone: 01792346907 and the usual messenger services.
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