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penalty amount for tax evasion

The Federal Court has now in a landmark decision - possibly with a view to the forthcoming criminal proceedings in connection with tax evasion in Liechtenstein - a fundamental decision as a punishment for tax evasion and evasion of contributions please.

The defendant had employed several black workers and for discharged neither income tax nor social security contributions. He gave no sales tax returns. He also supported the sales tax to its clients through the procurement of bogus invoices, so that they could deduct the payments made to the defendant as business expenses and make a deduction. The fiscal damage caused thereby and the lack of the social security contributions were, respectively, a total of almost one million €. The district court had sentenced the accused Landshut for tax evasion and contribution evasion to a term of imprisonment of one year and 11 months without parole. The Federal Court took the revision of the accused, which was discarded to make fundamental explanations for criminal amount of evasion. In a tax evasion is the height of the amount as a sentencing factor of particular weight. The fiscal damage, therefore, largely determined the amount of punishment. The Federal Court referred to the provisions of § 71 para 3 of the Tax Code, which provides that fraud on a large scale usually only punishable by a penalty of six months to 10 years are eligible.

A large extent, runs the Supreme Court, lay before then if the tax loss was higher than € 50,000. This means that each with a six-figure fraud amount to impose a financial penalty only when there are weighty mitigating circumstances could still be punishment appropriate. In evasion amounts in millions of dollars a suspension capable of imprisonment come only when there especially weighty reasons for reduction or considered. Even with a million amount an errand in the penal procedure is not normally appropriate, since only a custodial sentence of up to one year, that enforcement would be suspended on probation could be imposed. The calculation of the amount of contribution evasion under § 266 StGB in undeclared work is governed by the new statutory requirement in § 14 section 2 SGB IV After the payment of wages is not black, as at present - for the calculation of social security contributions - as a gross agreement, but as the net wage agreement with the result that the money paid work Sent to a gross wage would gross up. This leads to a consequence that the fraud amount significantly higher than assuming a gross wage dispute. BGH, Judgement of 2 December 2008, 1 STR 416/08