Developments in white collar crime case law and legislation

The fight against tax fraud and tax evasion has become one of today’s major public policy topics, especially since the possibility of avoiding criminal sanctions by a voluntary self-disclosure has become the subject of heated public debate. The long awaited draft for a new law on such voluntary self-disclosure has now been issued.

After implementaion, the draft would bring much stricter requirements for an exemption of punishment: The limitation period of the offence of tax evasion is to increase to 10 years instead of 5 years – creating a substantial inconsistency with other comparable offences. In consequence, oppertunities to self-report will be significantly restricted, also for companies and their employees. Having an effective tax-compliance system in place will, therefore, become even more important.

But also outside of Germany, important developments in combating white collar crime can be seen. Especially Chinese regulators have intensified their efforts within the field of anti-corruption enforcement, particularly in the health care sector.

In the following, we would like to inform you on these and other interesting developments in white collar crime case law and legislation both in Germany and abroad. We wish you an informative read.

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