Die Verjährung der Steuerhinterziehung

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Since 2008, when the first purchase of a CD containing data of tax evaders by tax authorities became known, the German law on criminal prosecution of tax offenders was gradually made more rigorous by legislator and court ruling: especially the limitation of tax evasion was concerned by the prolongation of the limitation period according to § 376 I AO. With this and an imprecise interpretation of the term “completion of an offence” according to § 78a StGB the onset of limitation is delayed significantly.

In due consideration of this development, the author discusses the commencement and duration of the limitation period of tax evasion; the onset of limitation is described for the most important cases. For the first time the offence of tax evasion, which can include several violations of law, is derived stringently from the principles of the interpretation of multiple offences (so-called Konkurrenzlehre) and linked practically to the interpretation regarding the completion of an offence.