Lawyers and tax advisers who have provided advice or drawn up expert reports in the context of Cum/Ex – in other words, who have simply been carrying out their professional duties – face the looming threat of a possible charge of aiding and abetting tax evasion.

In its ruling of 7 July 2025 (1 StR 484/24), the Federal Court of Justice (BGH) examined in detail the issue of aiding and abetting through conduct typical of the profession in connection with Cum/Ex expert reports.

Our colleagues Dr Rainer Spatscheck, Jessica Mühlbauer and Michael Wuschko discuss this ruling in the latest issue of “Strafverteidiger” and analyse its practical implications.