Christian Pelz
Rechtsanwalt (Lawyer), certified specialist in criminal law, certified specialist in tax law, Partner

Christian Pelz acts for German and international corporations, board members, senior management and private clients as defence counsel in all kinds of criminal and administrative offence investigations conducted by regulators, tax and customs investigators, prosecutors or courts. Christian defends and represents clients in national and international investigations, forfeiture and proceeds of crime proceedings, trials and before parliamentary commissions. He has particular experience in coordinating corporate and individual defence work as well as complex proceedings and litigation resulting from criminal or regulatory violations and involving criminal, civil, tax and/or regulatory proceedings. Christian also advises companies on all kinds of compliance issues. These include designing and implementing compliance programmes, developing compliance policies and guidelines, conducting compliance audits and handling compliance matters. He has extensive experience in internal investigations at a national and international level. Christian also helps corporations investigate and enforce damage claims resulting from criminal offences or other misconduct by business partners, board members and employees.
Distinctions
- Thought Leader Germany Business Crime Defence
Lexology 2026 - Best Lawyers Corporate Governance & Compliance, Tax Crime, White-Collar Crime
Best Lawyers / Handelsblatt 2026 - Recommended lawyer compliance, white-collar crime corporate and individuals, internal investigations
Legal 500 Germany 2025 - Recommended top lawyer white-collar corporate and compliance
Chambers Germany 2025 - Recommended lawyer for white-collar crime, tax crime and compliance & investigations
JUVE Handbook 2025/2026 - Recommended lawyer for tax crime, customs and excises
JUVE Tax Market 2025
Career
Memberships
- Criminal law working group of the German Bar Association (DAV)
- Association for European Criminal Law (Vereinigung für Europäisches Strafrecht e.V.)
- German white-collar crime association WisteV
- Center for Criminal Compliance, University of Gießen
Lectures
- Compliance Officer (Univ.) – Certification course at the University of Augsburg
Anti-Corruption - TCertified Compliance Expert (CCE) - GRC School
Tax Compliance
Publications
- Sachs/Pelz, Außenwirtschaftsrecht, 3rd edition 2024
Commentary Sec. 4-7, 17-22, 2 Foreign Trade and Payments Act, Sec 21-27, 49-52, 79-82, 83 Foreign Trade and Payment Ordinance, Sec. 3-8, 11-12 Sanction Enforcement Act - Co-editor BeckOK-Geldwäschegesetz
Sec. 1(1)(2), 2 No. 10-16, 43, 44, 47-49, 56, 57, 59 Money Laundering Act, Sec. 1, 3, 4 Regulation on Reporting Obligation Immovable Property, Sec. 1-5 Regulation on Reporting Obligation - Wabnitz/Janovsky/Schmitt, Handbuch des Wirtschafts- und Steuerstrafrechts, 6th edition 2025
Insolvenz – Strafrechtlicher Teil - Hauschka/Moosmayer/Lösler, Corporate Compliance, 4th edition 2024
Strafrechtliche und zivilrechtliche Aufsichtspflicht, Personalorganisation und Arbeitsstrafrecht - Bürgers/Lieder, Aktiengesetz, 6th edition 2024
Commentary on section 92, before sections 394 to 410 German Stock Corporation Act, - Rübenstahl/Idler, Tax Compliance, 2017
Ertragsteuerliche (Nicht)Abzugsfähigkeit von Betriebsausgaben, insbesondere Aufwand für korruptive Handlungen - Knierim/Rübenstahl/Tsambikakis, Internal Investigations, 2nd edition., 2016
Unfälle und Katastrophen - Lieder/Ceesay, Hinweisgeberschutzgesetz, 2025
Commentary Sec. 6, 53 - Das neue deutsche Sanktionsstraf- und -ordnungswidrigkeitenrecht ZWH 2026, 89
- Zur Verantwortlichkeit juristischer Personen bei Verstößen gegen geldwäscherechtliche Vorschriften, GWuR 2026, 68
- Beckmann/Scholtz/Vollmer, Investment
Commentary on sections 339-342 German Investment Code
Well
informed
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