When does a “neutral” act cross the line into criminal aiding and abetting?

This is the question examined by Dr Rainer Spatscheck, Michael Wuschko and Philipp Schuster in the latest issue of AO-StB – Der AO-Steuer-Berater.

In their article, “‘Neutral’ Aiding and Abetting and Systemic Assistance – A Note on the German Federal Court of Justice (BGH), Decision of 19 March 2026 – 1 StR 618/25”, they analyse a recent decision by the First Criminal Senate of the German Federal Court of Justice (Bundesgerichtshof – BGH). At the heart of the decision is the question of when participation in a system characterised by criminal activity may itself constitute criminal aiding and abetting.

The authors take a critical view of the decision, arguing that the BGH broadens its previous case law on what is known as systemic aiding and abetting (“Systembeihilfe”), while at the same time departing from the more recent case law of the Fourth Criminal Senate. As a result, the line between criminal assistance and conduct that remains “neutral” becomes less predictable.

The full article is published in AO-StB 2026, pp. 277–280 by Verlag Dr. Otto Schmidt.

We hope you find it an insightful read!