Internal Affairs

It is not uncommon for companies to become victims of criminal offences or for criminal offences to be committed from within the company. In both cases, there is an acute need for the company to take action. The facts of the case must be clarified, employees may have to be released from their duties, dismissals may have to be prepared and the appearance of the investigating authorities to clarify the offences should be avoided.

The reasons for an internal investigation can be manifold. They may initially be inconspicuous booking errors, unusual payments or concrete indications via in-house whistleblower systems.

Scope of investigation – what needs to be done?

We support you in the internal investigation as well as in the investigation and examination of the facts with regard to criminal offences and administrative offences committed and, if necessary, in the filing of criminal charges. If necessary, we work proactively with the law enforcement authorities to minimise the risk for your company. Many a search can be averted by means of a data supply agreement.

If necessary, we conduct interviews with the employees involved in your company and analyse the relevant data using our analysis tools.

We are happy to utilise the reformed regulations on the confiscation of assets in criminal proceedings for your economic benefit.

In the event that extraordinary dismissals are to be issued or termination agreements are to be concluded, we work together with experienced labour law firms.

If there are uncertainties as to whether criminal offences have already been committed, we also examine this objectively and independently, for example whether selected tax structures are (still) viable, e.g. whether a foreign company continues to have a tax shielding effect. You will then receive a well-founded assessment from us as to whether or not an initial suspicion of criminal offences can be confirmed.

If necessary, we will of course also assist you as witness counsel and support the company as a secondary party in criminal proceedings up to the appeal stage.

If you don't correct one mistake, you make another – what comes next?

In addition to the pure criminal investigation, there is sometimes a subsequent need for tax law corrections, for example with regard to the treatment of the deductibility of so-called consultancy agreements, the costs of internal investigations or damage caused by criminal offences, for example in the area of embezzlement, theft or illegal production by employees.

Our tax specialisation also helps to evaluate your bookkeeping, annual financial statements or balance sheets much more quickly and effectively.

Si vis Pacem – How can you protect yourself in the future?

On request, we can draw up a criminal law risk management plan for you and provide behavioural recommendations in the event of coercive criminal proceedings directed against the company.

Experienced investigators – who does it?

Our partner Dr Dr Norbert Mückl has many years of experience in investigating even complex matters and introducing compliance systems.

As a former public prosecutor, Dr Sebastian Peters has broad experience in extensive tax and white-collar criminal proceedings, particularly with regard to the coordination of various measures and the questioning of persons involved.

In addition, we have a sufficient number of associates and other specialised staff to be able to react quickly even in time-critical proceedings. If necessary, we utilise external IT service providers if data needs to be forensically secured.