In accordance with Section 386 (1) sentence 1 of the German Fiscal Code (AO), the tax authorities investigate the facts of a suspected tax offense.
The tax authorities become aware of such circumstances 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 criminal complaint:
- Who?
Specific details of the suspected person, i.e. name, address and date of birth;
- What?
Precise details of the criminal tax offense, including the time period and the manner in which it was committed;
- By whom?
Your personal details are relevant, as it makes sense to provide details of the person who made the report in order to be able to make enquiries.
You can contact us via the tax authorities' anonymous whistleblower systemto make a report .
Please note: Blanket accusations or mere speculation without reference to specific facts do not permit any further investigations. In addition, feedback regarding the outcome of the proceedings is not possible in view of tax confidentiality (Section 30 AO).
The investigation procedure within the tax authority is carried out independently by the Criminal and Fines Office 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. When investigating tax offenses, the tax investigation officers have the same rights and obligations as the authorities and police officers under the provisions of the Code of Criminal Procedure. In addition, the tax investigation can also be active in taxation proceedings, cf. section 208 AO.