Criminal liability risks under § 25f of the German VAT Act (UStG)
Embezzlement through auction
Asset recovery despite insolvency
Aggravated breach of trust by a bank board member due to risky foreign transactions
Conducting unauthorised insurance business
Failure to pay social security contributions when employing freelancers in the IT sector
Illegal employment without a residence permit in temporary agency work
Withholding of social security contributions for secondary employment at a sister company of the employer
Subsidy fraud through claiming COVID-19 emergency aid
Failure to pay social security contributions by an insolvent GmbH
Organised fraud in the brokerage of investments in a Ponzi scheme
Implementation of a CMR system in the healthcare sector
VAT evasion through unjustified input tax deduction
Tax evasion through improperly formed provisions
Voluntary disclosure due to improperly claimed business expenses
Aggravated breach of trust through hidden profit distributions by a shareholder-managing director
Consequences of unlawful search and seizure orders
Criminal liability risks under § 25f of the German VAT Act (UStG)
Embezzlement through auction
Asset recovery despite insolvency
Aggravated breach of trust by a bank board member due to risky foreign transactions
Conducting unauthorised insurance business
Failure to pay social security contributions when employing freelancers in the IT sector
Illegal employment without a residence permit in temporary agency work
Withholding of social security contributions for secondary employment at a sister company of the employer
Subsidy fraud through claiming COVID-19 emergency aid
Failure to pay social security contributions by an insolvent GmbH
Organised fraud in the brokerage of investments in a Ponzi scheme
Implementation of a CMR system in the healthcare sector
VAT evasion through unjustified input tax deduction
Tax evasion through improperly formed provisions
Voluntary disclosure due to improperly claimed business expenses
Aggravated breach of trust through hidden profit distributions by a shareholder-managing director
Consequences of unlawful search and seizure orders
