{"id":1084,"date":"2025-09-26T13:35:46","date_gmt":"2025-09-26T12:35:46","guid":{"rendered":"https:\/\/wp-25.ra-moellenhoff.de\/consulting-areas\/taxes\/tax-criminal-defense\/"},"modified":"2026-01-27T09:49:50","modified_gmt":"2026-01-27T08:49:50","slug":"tax-criminal-defense","status":"publish","type":"page","link":"https:\/\/www.ra-moellenhoff.de\/en\/consulting-areas\/taxes\/tax-criminal-defense","title":{"rendered":"Tax Criminal&nbsp;Defense"},"content":{"rendered":"\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"has-text-align-center is-style-no-bottom-margin has-theme-primary-color has-text-color has-link-color wp-elements-b1e54107e68064442f5e02714a2bceff wp-block-paragraph\">Taxes<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-align-center is-style-no-top-margin\">Tax Criminal Defense<\/h2>\n\n\n\n<p class=\"has-text-align-center is-style-intro-text wp-block-paragraph\">Criminal tax law poses a particularly sensitive threat to both private individuals and entrepreneurs. As experienced criminal defence lawyers and tax lawyers, we specialise in criminal tax proceedings, in particular criminal tax investigations. We have many years of experience in advising clients from all over Germany on criminal tax law, and in particular with the nearby tax offices for criminal tax matters and tax investigations in M\u00fcnster and Bielefeld and with the tax office for investigations and criminal matters in Oldenburg.  <\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-medium_large\"><img data-dominant-color=\"3b494e\" data-has-transparency=\"false\" style=\"--dominant-color: #3b494e;\" loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"576\" sizes=\"auto, (max-width: 768px) 100vw, 768px\" src=\"https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-768x576.jpg\" alt=\"\" class=\"wp-image-211 not-transparent\" srcset=\"https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-200x150.jpg 200w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-300x225.jpg 300w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-400x300.jpg 400w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-500x375.jpg 500w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-534x400.jpg 534w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-768x576.jpg 768w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-800x600.jpg 800w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-1024x768.jpg 1024w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-1280x959.jpg 1280w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-1536x1151.jpg 1536w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-1920x1439.jpg 1920w, https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/komarov-egor-io5clS15h9Q-unsplash-2048x1535.jpg 2048w\" \/><\/figure>\n<\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1084_a362a7-55 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1084_a362a7-55 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1084_a362a7-55 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-none, 0rem );padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)))minmax(0, calc(55% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)));}.kb-row-layout-id1084_a362a7-55 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1084_a362a7-55 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1084_a362a7-55 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1084_a362a7-55 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1084_ca3281-68 > .kt-inside-inner-col,.kadence-column1084_ca3281-68 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_ca3281-68 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_ca3281-68 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_ca3281-68 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_ca3281-68 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_ca3281-68{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_ca3281-68 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_ca3281-68 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_ca3281-68\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-theme-primary-color has-text-color has-link-color wp-elements-94eab913219ae98ed529ffc638a2ed38\">Preliminary investigations: Act early<\/h3>\n<\/div><\/div>\n\n\n<style>.kadence-column1084_44e886-81 > .kt-inside-inner-col,.kadence-column1084_44e886-81 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_44e886-81 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_44e886-81 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_44e886-81 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_44e886-81 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_44e886-81{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_44e886-81 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_44e886-81 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_44e886-81\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">The tax investigation department is at your door and informs you that they are about to begin searching your home and business premises because criminal proceedings have been initiated against you. Or you receive a notification from your tax office that there are still unanswered questions regarding your documents, possibly no longer within the scope of preliminary investigations, but already in the context of<br>initiated investigations. Even if, in both situations, the investigation is still in its early stages<br>and does not necessarily lead to a trial or even a court conviction, you should not hesitate to<br>seek legal assistance at this stage.  <\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1084_d9b5bf-30 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1084_d9b5bf-30 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1084_d9b5bf-30 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-none, 0rem );padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)))minmax(0, calc(55% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)));}.kb-row-layout-id1084_d9b5bf-30 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1084_d9b5bf-30 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1084_d9b5bf-30 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1084_d9b5bf-30 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col,.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_f6a2e6-bd{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_f6a2e6-bd > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_f6a2e6-bd\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-theme-primary-color has-text-color has-link-color wp-elements-9bbb895996fd89fad720a01d07b5b9b7\">Prospective examination in the event of discovery risks<\/h3>\n<\/div><\/div>\n\n\n<style>.kadence-column1084_845494-f2 > .kt-inside-inner-col,.kadence-column1084_845494-f2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_845494-f2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_845494-f2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_845494-f2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_845494-f2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_845494-f2{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_845494-f2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_845494-f2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_845494-f2\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Even in the presence of other discovery risks \u2013 such as tax audits, inheritances, company succession or disputes among shareholders \u2013 it has proven useful to examine criminal tax law aspects at an early stage.<\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1084_ce6d8a-52 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1084_ce6d8a-52 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1084_ce6d8a-52 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-none, 0rem );padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)))minmax(0, calc(55% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)));}.kb-row-layout-id1084_ce6d8a-52 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1084_ce6d8a-52 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1084_ce6d8a-52 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1084_ce6d8a-52 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col,.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_a46bbd-e9{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_a46bbd-e9 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_a46bbd-e9\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-theme-primary-color has-text-color has-link-color wp-elements-f27aaacb43a1bf1efd6c3e01615320fd\">Discreet procedures and chances of recruitment<\/h3>\n<\/div><\/div>\n\n\n<style>.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col,.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_e68cb0-f4{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_e68cb0-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_e68cb0-f4\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Proceedings against our clients do not necessarily end in a media-effective conviction or acquittal in court.<br>In numerous cases, careful examination of the facts and documents can refute the initial suspicion of the public prosecutor&#8217;s office or the criminal and fines authority. Cases involving minor offences by first-time offenders can often be dismissed at an early stage.  <\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1084_c3de15-97 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1084_c3de15-97 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1084_c3de15-97 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-none, 0rem );padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)))minmax(0, calc(55% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)));}.kb-row-layout-id1084_c3de15-97 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1084_c3de15-97 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1084_c3de15-97 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1084_c3de15-97 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1084_373c6e-66 > .kt-inside-inner-col,.kadence-column1084_373c6e-66 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_373c6e-66 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_373c6e-66 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_373c6e-66 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_373c6e-66 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_373c6e-66{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_373c6e-66 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_373c6e-66 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_373c6e-66\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-theme-primary-color has-text-color has-link-color wp-elements-4943eaca84d7baa8f7fdb2162b11e74f\">Voluntary disclosure as an opportunity for immunity from prosecution<\/h3>\n<\/div><\/div>\n\n\n<style>.kadence-column1084_fe651d-3c > .kt-inside-inner-col,.kadence-column1084_fe651d-3c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_fe651d-3c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_fe651d-3c > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_fe651d-3c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_fe651d-3c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_fe651d-3c{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_fe651d-3c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_fe651d-3c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_fe651d-3c\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">A timely voluntary disclosure \u2013 i.e. before the offence is discovered and before external audits or VAT\/income tax reviews begin \u2013 can lead to immunity from prosecution. In many cases, this can prevent the opening of main proceedings, i.e. a public hearing in court. <\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1084_0c6c19-0a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id1084_0c6c19-0a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id1084_0c6c19-0a > .kt-row-column-wrap{column-gap:var(--global-kb-gap-none, 0rem );row-gap:var(--global-kb-gap-none, 0rem );padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, calc(45% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)))minmax(0, calc(55% - ((var(--global-kb-gap-none, 0rem ) * 1 )\/2)));}.kb-row-layout-id1084_0c6c19-0a > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id1084_0c6c19-0a > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id1084_0c6c19-0a > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1084_0c6c19-0a alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col,.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_b8ff5f-dc{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_b8ff5f-dc > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_b8ff5f-dc\"><div class=\"kt-inside-inner-col\">\n<h3 class=\"wp-block-heading has-theme-primary-color has-text-color has-link-color wp-elements-db872933fb7c71d091e929195b749849\">Defence and interdisciplinary cooperation<\/h3>\n<\/div><\/div>\n\n\n<style>.kadence-column1084_a73223-65 > .kt-inside-inner-col,.kadence-column1084_a73223-65 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_a73223-65 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_a73223-65 > .kt-inside-inner-col{flex-direction:column;}.kadence-column1084_a73223-65 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_a73223-65 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_a73223-65{position:relative;}@media all and (max-width: 1024px){.kadence-column1084_a73223-65 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column1084_a73223-65 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_a73223-65\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">If a court hearing cannot be avoided, you will benefit from our professional defence experience. When providing advice on criminal tax law, we work closely with tax advisors you trust.<br>This enables us to provide comprehensive answers to both legal and business management questions posed by the tax authorities.  <\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-f17f3005 wp-block-columns-is-layout-flex\" style=\"padding-right:150px;padding-left:150px\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\"><style>.kb-row-layout-id1084_6d29e5-b8 > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id1084_6d29e5-b8 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id1084_6d29e5-b8 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1200px;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id1084_6d29e5-b8{border-top-left-radius:50px;border-top-right-radius:50px;border-bottom-right-radius:50px;border-bottom-left-radius:50px;overflow:clip;isolation:isolate;}.kb-row-layout-id1084_6d29e5-b8 > .kt-row-layout-overlay{border-top-left-radius:50px;border-top-right-radius:50px;border-bottom-right-radius:50px;border-bottom-left-radius:50px;}.kb-row-layout-id1084_6d29e5-b8 > .kt-row-layout-overlay{opacity:0.30;}.kb-row-layout-id1084_6d29e5-b8 ,.kb-row-layout-id1084_6d29e5-b8 h1,.kb-row-layout-id1084_6d29e5-b8 h2,.kb-row-layout-id1084_6d29e5-b8 h3,.kb-row-layout-id1084_6d29e5-b8 h4,.kb-row-layout-id1084_6d29e5-b8 h5,.kb-row-layout-id1084_6d29e5-b8 h6{color:#FFFFFF;}@media all and (max-width: 1024px){.kb-row-layout-id1084_6d29e5-b8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id1084_6d29e5-b8 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><section class=\"kb-row-layout-wrap kb-row-layout-id1084_6d29e5-b8 aligncenter has-theme-tertiary-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle kb-theme-content-width\">\n<style>.kadence-column1084_ba2a60-81 > .kt-inside-inner-col{display:flex;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col,.kadence-column1084_ba2a60-81 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col{row-gap:var(--global-kb-gap-none, 0rem );column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col{flex-direction:column;align-items:center;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column1084_ba2a60-81 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1084_ba2a60-81{text-align:center;}.kadence-column1084_ba2a60-81{position:relative;}.kadence-column1084_ba2a60-81, .kt-inside-inner-col > .kadence-column1084_ba2a60-81:not(.specificity){margin-right:0px;}@media all and (max-width: 1024px){.kadence-column1084_ba2a60-81 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}@media all and (max-width: 767px){.kadence-column1084_ba2a60-81 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column1084_ba2a60-81\"><div class=\"kt-inside-inner-col\">\n<h2 class=\"wp-block-heading has-text-align-center\">Do you have any questions?<\/h2>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button is-style-ghost-dark\"><a class=\"wp-block-button__link wp-element-button\">Learn more<\/a><\/div>\n<\/div>\n<\/div><\/div>\n\n<\/div><\/section><\/div>\n<\/div>\n\n\n\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<style>.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap{align-content:center;}:where(.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:center;}.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1200px;padding-top:0px;padding-bottom:0px;grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id1024_be682b-4e{--breakout-negative-margin-right:calc( ( ( ( var(--global-vw, 100vw) - ( 1200px - ( 0px*2 ) ) ) \/ 2 ) *-1) + -1px);--breakout-negative-margin-left:calc( ( ( ( var(--global-vw, 100vw) - ( 1200px - ( 0px*2 ) ) ) \/ 2 ) *-1) + -1px);}@media all and (min-width:1200px){.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1 of *:not(style)):not(.specificity){margin-inline-start:var(--breakout-negative-margin-left);}}.kb-row-layout-id1024_be682b-4e > .kt-row-layout-overlay{opacity:0.30;}.kb-row-layout-id1024_be682b-4e ,.kb-row-layout-id1024_be682b-4e h1,.kb-row-layout-id1024_be682b-4e h2,.kb-row-layout-id1024_be682b-4e h3,.kb-row-layout-id1024_be682b-4e h4,.kb-row-layout-id1024_be682b-4e h5,.kb-row-layout-id1024_be682b-4e h6{color:#FFFFFF;}@media all and (min-width: 1025px){.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1 of *:not(style)){margin-inline-start:calc( 0px *-1 );}}@media all and (max-width: 1024px){.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (min-width: 768px) and (max-width: 1024px){.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap:not(.kt-tab-layout-row) > .wp-block-kadence-column:nth-child(1 of *:not(style)){margin-inline-start:calc( 0px *-1 );}}@media all and (max-width: 767px){.kb-row-layout-id1024_be682b-4e > .kt-row-column-wrap{padding-right:0px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id1024_be682b-4e alignfull has-theme-primary-background-color kt-row-has-bg call-to-action wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-middle kt-inner-column-height-full kb-theme-content-width\">\n<style>.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{display:flex;}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col,.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column1024_a8ec3b-07{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column1024_a8ec3b-07{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{background-image:url('https:\/\/www.ra-moellenhoff.de\/wp-content\/uploads\/nasa-Q1p7bh3SHj8-unsplash-scaled.jpg');background-size:cover;background-position:center center;background-attachment:scroll;background-repeat:no-repeat;}.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column1024_a8ec3b-07{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column1024_a8ec3b-07{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column1024_a8ec3b-07{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column1024_a8ec3b-07 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 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