Fields of law

Commercial crimes

The law applicable to commercial crimes provides for penalties against misconduct in business life. There is no legal definition: guidance is given by the catalogue of responsibilities for the criminal law divisions with competence for economic crimes in section 74c GVG [Judiciary Law] that lists many more offences besides “classic” crimes such as agreements restricting competition (section 289 StGB [Criminal Code]).

Tax offences

The complexity of tax law is constantly increasing, while the criminal law governing tax offences aims to ensure compliance through strict sanctions, meanwhile severely limiting the possibilities of voluntary self-disclosure to avoid prosecution (section 371 Tax Code). Reports of investigations into suspected tax evasion, often on a large scale, can be found almost daily in the press.

Criminal law as applicable to medical matters

This aspect of criminal law includes matters that relate to medical care or treatment and also concerns those involved in the healthcare system. Criminal law only contains specific provisions (sections 299a, b Criminal Code) with regard to corrupt behaviour on the part of healthcare professionals and those in positions of responsibility in the pharmaceutical industry.

Criminal law as applicable to customs and foreign trade

Criminal law governing customs and foreign trade is shaped by European and international regulations as well as national standards, and is subject to very dynamic change. As regards customs duties, criminal law follows the national criminal regulations governing tax offences (section 370 Tax Code) and is supplemented by the substantive customs law directly applicable in the EU (Union Customs Code and implementing regulations).

Criminal law and insolvency

Criminal law as applicable to insolvency punishes acts that lead to a crisis in an enterprise or that contribute to the deepening of a crisis if the enterprise is already insolvent or over-indebted. Such acts include bankruptcy (section 283 Criminal Code), breaches of accounting requirements (section 283b Criminal Code) and fraudulent preference accorded to creditors or debtors (sections 283c and 283d Criminal Code).

Criminal law and capital markets

The EU and national legislators have enacted a wide range of measures to protect investors and the financial markets. The capital market is subject to strict regulation. The “typical” violations of the criminal law governing capital markets include investment fraud, insider trading, breaches of ad-hoc reporting requirements and market manipulation.

Criminal law and labour issues

Criminal law as it applies to labour issues covers a wide variety of cases that are linked by the employer’s obligations in respect of occupational safety and employee protection. Rules also exist for the protection of the bodies constituting the works council, as well as for the sanctioning of data protection violations relating to employees.

Criminal law and the building industry

Criminal law as applicable to the building industry applies to all those involved in construction, i.e. architects, planners, contractors, etc. Whether individual drywall builders, medium-sized businesses or international industrial construction groups, all actors are affected by the comprehensive regulations.