Pre-Trial Detention for Tax Fraud

Our tax-lawyers/tax law specialists in Cologne render the best possible assistance based on their extensive practical experience in the defence of criminal tax matters and corruption matters. In such an emergency situation, affected persons are faced with the following questions:

• How long will I have to remain in pre-trial detention?
• What’s ahead for my company?
• How can my family members be taken care of?
• Should I bow to the pressure and confess - possibly prematurely?
• What are my options to contest an unjustified arrest?
• Who can advise me in this situation? Who will take care of me?

Our experienced tax lawyers / tax law specialists in Cologne assist affected individuals energetically and faithfully

• with their defence in criminal proceedings for tax offences and corruption,
• in advising and analysing the situation of the affected, taking all economic, taxation, personal and procedural aspects into account and in
• lodging corresponding legal remedies against arrest/pre-trial detention.
• We certainly keep in contact with the client in pre-trial detention and
• develop a suitable defence strategy.
• If necessary, we will enforce the right of our client to communicate with us as his defence lawyers.
• We will also address unreasonable detention conditions.

1. You should not resist but try to stay calm and objective.
2. You should request to see the arrest warrant. If no arrest warrant is presented then it is only a provisional arrest. This information is very important for your defence lawyer. The arrested person must be brought before a judge within one day of being arrested.
3. You should not hesitate to instruct a competent criminal defence lawyer, because the arrest undoubtedly goes to show, that the situation is grave and imprisonment is impending. You should therefore insist on consulting with a defence lawyer. This entitlement must, if refused, be asserted before a judge. In the worst case, a complaint to the director of the public prosecutor’s office may be necessary.
4. Despite the immense psychological pressure and being taken by surprise, the following golden rule should be obeyed: Remain silent! Any factual statement at this point in time is not helpful. Due to the seriousness of the situation, a confidential conference with the lawyer must take place.

A distinction between statutory and discretionary reasons for detention is made in practice: Statutory reasons for detention are:

• Risk of flight. This is the case, if it must be expected that the accused will abscond the criminal proceedings.
• Flight,
• Risk of re-offending
• Risk of collusion. In case of the latter, it must be prevented that the accused manipulates any evidence, e.g. make documents disappear or contact witnesses in order to influence them.

Arrests are frequently carried out citing so-called discretionary reasons for detention. Not all public prosecutors/investigating judges abstain from putting pressure on the accused's willingness to cooperate. In some cases, the lawful grounds for detention are merely used as a smokescreen. This is where an effective defence is required.

The Code of Criminal Procedure provides for special legal remedies against pre-trial detention. Due to the drastic nature of pre-trial detention, bail hearings must take place in certain intervals. The person detained can however not rely on this. These bail hearings will in most cases be bureaucratic procedures without any prospect of success, unless a competent defence lawyer intervenes. It is preferable, if the defence lawyer

• applies for a bail hearing to be conducted, or
• Lodges a complaint against the detention of his client.

A further relevant option is a stay of the enforcement of the arrest warrant as provided for in § 116 Code of Criminal Procedure (Strafprozessordnung, StPO), if less stringent measures would also suffice. This may, for example, mean that the accused will have to report to a judge at specified times or pay a security bond (by depositing cash or a guarantee). Our tax-lawyers / tax law specialists in Cologne reliably represent the interests of individuals in such situations.

Note: In paying a security bond, the regulations of the Money Laundering Act, prescribing identification and documentation of the payee, must be observed. Creditors of the accused may also attempt to enforce their claims by trying to garnish the security bond. Alternatives should be considered.

The mentioned legal remedies call for a thorough preparation in order to convince a judge. This must be achieved at the first attempt. If the legal remedy sought is not granted, the pre-trial detention will usually last until another legal remedy is granted. Seeking legal remedies will be unsuccessful without knowledge of procedural law, the required presentation of mitigating circumstances and the background knowledge of the specific internal processes within the courts and the public prosecutor’s office. Our tax-lawyers / tax law specialists in Cologne have the necessary practical experience to reliably succeed in these complex and stressful situations.

A long time will pass until a new opportunity arises and the judge will seriously consider new arguments.

Visits by relatives, friends and in particular by a reliable defence lawyer are indispensable to deal with an almost unbearable situation. Certain rules must be followed:

Visitors need a visitor pass and an appointment to be able to visit a relative or friend in pre-trial detention. The clerk of the responsible investigative judge, the prosecutor’s office or the county or higher court issue visitor passes. The instructed defence lawyer is always entitled to visit the detainee and does therefore not need the authority’s good will. Our tax-lawyers/tax law specialists in Cologne know how to proceed in these cases and can also assist relatives and friends of the detainee in making appointments to visit.

Relatives and friends often wish to bring personal items to the detainee to easy the effects of detention. Unfortunately detainees are prohibited from accepting packages. An exception is made for the laundry bundle. This requires a laundry form to be completed, which lists the content of the laundry bundle. The laundry bundle and laundry forms must be surrendered at the prison gate.