Major practice areas

Law relating to economic offences and the law on tax offences

BMT has decades of experience in these sensitive legal fields. We comprehensively advise our clients in matters of law relating to economic offences and the law on tax offences, and represent them before authorities, courts and public prosecution services. We also protect a company’s rights in criminal and monetary fine proceedings. In matters relating to economic or tax offences we represent individuals, but equally also companies, along with their governing bodies and/or their executive directors and senior managers. That is what BMT stands for: in-depth knowledge in law relating to economic and tax offences.

In particular in regard to issues regarding fiscal offences, interdisciplinary knowledge of the subject matter is required. Besides the purely penal law aspects of the penal proceedings, the legal advice in such a case also needs to be based on sound knowledge in the field of fiscal law. Our experts on the law on tax offences are experienced defense attorneys, who - also being lawyers specializing in tax law - simultaneously have the necessary fiscal law expertise.

In the law relating to economic offences, we advise and represent our clients in particular in regard to corruption and property-related offences, such as commercial bribery, fraud, breach of trust or money laundering. Furthermore, we also represent clients in cases involving insolvency offences.

For a law firm with Hanseatic roots, it goes without saying that mandates relating to economic or tax offences are handled with particular discretion. It is our aim throughout to settle the criminal preliminary proceedings avoiding a public main hearing.

Proceedings concerning economic or tax offences

Proceedings concerning economic or tax offences

Preliminary investigations concerning economic or tax offences are often a nightmare for those concerned. It is important at that moment for you to obtain adept legal advice. BMT pursues the aim of averting as much economic damage or impending loss of reputation from you or your company as possible. In order to achieve this, we examine the fiscal circumstances underlying the criminal offence with which you are charged right down to the last detail, and rectify the accusations with the fiscal and criminal prosecution authorities. If search warrants and interrogations are involved, you can count on our competent assistance – whether you are a witness or the defendant.

Voluntary self-disclosure to avert penalty

Voluntary self-disclosure to avert penalty

One of our core concerns is to contribute towards avoiding criminal proceedings by providing legal services. We check for you whether it is possible and expedient to submit a voluntary self-disclosure report to avert penalty – for instance, in the case of undeclared overseas assets. Should the latter be the case, we submit corresponding declarations on your behalf. BMT can demonstrate considerable experience in the field of voluntary self-disclosure. Here, as everywhere, the message is the same: Knowledge, commitment, results.

External audits

External audits

Unfortunately, it often occurs in the case of external audits that they are accompanied by the institution of criminal proceedings involving fiscal offences. As a law firm having a particular focus on fiscal law, we generally provide assistance in all cases of external audits and tax audits. This obviously also applies if preliminary proceedings are initiated as a result of the audit. In such case, we usually work in close co-operation with our clients' tax consultants.

Offences relating to property

Offences relating to property

When advising in the field of offences relating to property, often the charges of fraud, breach of trust and money laundering are involved, as these constitute typical commercial offences. Precise legal work is necessary in the case of such charges, in order to examine matters precisely, based on the individual constituent elements, to see whether the accusation can actually be justified and how such accusation can be refuted with verve. Our defence attorneys are familiar with the relevant judgements of the Federal Constitutional Court (Bundesverfassungsgericht = BVerfG) and the Federal Supreme Court (Bundesgerichtshof = BGH) in this respect, so that it is guaranteed that our clients receive the best advice possible, and that their rights are preserved in the criminal proceedings.

Corruption

Corruption

Also where charges of corruption have been put forward, we advise you comprehensively. This field requires expertise concerning bribery offences, in particular commercial bribery offences, and the economic background of a company. It is ensured, through the other specialist partners in the law firm, that the defence attorneys work on such cases hand in hand with experts such as public procurement law experts, and find appropriate solutions. BMT also has extensive knowledge of the prevention of corruption in the economy (“compliance”). In that regard, our defence attorneys ensure, through appropriate regulations, that no losses are incurred to the company. We also provide comprehensive advice in regard to charges of corruption abroad. Our defence lawyers also have a wealth of experience in this field.

Insolvency offences

Insolvency offences

Our defence attorneys provide advice in advance as well as during and after the company's crisis. In that respect, besides the classic insolvency offences, such as bankruptcy or delayed filing for insolvency (insolvency procrastination), the supplementary penal provisions are also to be observed, including the respective ramifications for the persons in charge in the companies concerned. Our defence counsels take care of the latter by collaborating in a team consisting of further partners of the law firm, and thereby preserving our client's rights.

Criminal law relating to doctors and medicine

Criminal law relating to doctors and medicine

Criminal law relating to medicine covers a complex, multifaceted field of law, requiring sound expertise. Büsing, Müffelmann & Theye advises, among others, doctors who are on the radar of the public prosecution service. In order to avoid criminal proceedings in advance, we also regularly provide advice and assistance to companies in the field of medical criminal law. The German Pharmaceuticals Act, Therapeutic Products Act and Medical Devices Act play a significant part here.

Compliance

Compliance

In the course of advising companies, we help in formulating necessary criminal charges and preventing criminal offences by implementing compliance systems.