In the new edition of the “Chambers Global Practice Guide "Tax Controversy 2026”, our colleagues Dr Rainer Spatscheck, Prof. Dr Bettina Spilker, Dr Martina Sunde, Laura Fussek, Michael Wuschko and Vincent Probst provide a practical overview of criminal tax proceedings and tax litigation in Germany.
The guide covers around 40 legal systems worldwide and offers a practical comparison of the respective procedural rules.
Our contribution examines the process and strategic options available in tax audits, appeal and court proceedings, as well as criminal tax proceedings in Germany – always with a particular focus on the challenges and risks faced by internationally active companies and entrepreneurs.