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Urgent Defense

Tax Offense

Tax Offense Lawyer

A tax offense or crime against the Public Treasury occurs when the fraud exceeds a certain threshold and there is an intention to defraud. The boundary between an administrative infraction and a criminal offense is technical and decisive, and it can often be influenced.

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What the Penal Code Says

Article 305 punishes those who defraud the Public Treasury by evading tax payments when the defrauded amount exceeds 120,000 euros. The penalty is imprisonment from one to five years and a fine, aggravated in the cases of Article 305 bis (very high amounts, complex structures, or straw men). Below this threshold, the acts constitute an administrative infraction, not a criminal offense.

Regularization and Expert Evidence

Regularizing the tax situation before certain milestones can exclude criminal liability, and assessing it in a timely manner is key. The defense relies on expert accounting evidence: determining the actual tax liability, discussing imputation criteria, and distinguishing legitimate planning from fraud.

How We Defend

We work with experts from the outset, evaluate the option of regularization, and coordinate the criminal defense with the client’s tax advisors, because the tax and criminal fronts advance in parallel.

International Dimension

For clients with residency, assets, or companies in several countries, tax offenses intersect with tax residency, double taxation treaties, and information exchange between administrations. We coordinate with advisors in Germany, Switzerland, and the United Kingdom.

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Index

Frequently asked questions

What is asked first.

At what amount does tax evasion become a criminal offense?

When the defrauded amount exceeds 120,000 euros per tax and period; below this threshold, it is an administrative infraction.

Does regularization prevent imprisonment?

It can exclude criminal liability if carried out in a timely manner and in compliance with legal requirements.

I have assets in several countries, how does this affect me?

Tax residency and information exchange come into play; we coordinate the defense with your international advisors.

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