Dr Rainer Spatscheck and Michael Wuschko on current issues in the law of confiscation

In the latest issue of the “Neue Zeitschrift für Wirtschafts-, Steuer- und Unternehmensstrafrecht (NZWiSt 11/2026)”, Partner and lawyer Dr Rainer Spatscheck and lawyer Michael Wuschko discuss a decision of the German Federal Court of Justice (Bundesgerichtshof – BGH) dated 17 September 2025 (1 StR 258/25).

Their case note focuses on two issues in tax criminal law: the separate appeal against a confiscation order and the calculation of expenses saved as a result of tax evasion.

The case note appears on page 474 et seq. of the latest issue of NZWiSt, published by “Verlag C.H.Beck GmbH & Co. KG”.

We hope you enjoy reading it!