The tax authority obtains knowledge of such facts in the form of criminal complaints. In order to effectively investigate or prosecute the offenses reported in the criminal complaints, it is necessary to provide the following information in a complaint:
- Who?
Specific details of the suspected person, i.e. name, address and date of birth;
- What?
Precise details of the criminal tax offence, including the period and manner of commission;
- By whom?
Your personal details are relevant, because a statement of the person who filed the report is useful in order to be able to make further inquiries.
You can contact us via the anonymous whistleblower system of the financial administration for therecording of reports.
Please note: Blanket accusations or mere speculation without reference to specific facts do not generally allow for further investigations. In addition, feedback regarding the outcome of the proceedings is not possible in view of tax secrecy (Section 30 AO).
The criminal and administrative fine office conducts the investigative proceedings within the tax authority independently within the limits of Section 399 (1) AO and Sections 400, 401 AO. In addition, it can commission the tax investigation department with the investigations. For the investigation of tax crimes, the officials of the tax investigation department have the same rights and duties as the authorities and officials of the police service under the provisions of the Code of Criminal Procedure. In addition, the tax investigation department may also be active in taxation proceedings, cf. section 208 AO.