{"id":366,"date":"2025-09-11T16:57:41","date_gmt":"2025-09-11T14:57:41","guid":{"rendered":"https:\/\/www.ra-weisser.at\/areas-of-expertise\/financial-criminal-law\/"},"modified":"2025-11-20T06:16:27","modified_gmt":"2025-11-20T05:16:27","slug":"financial-criminal-law","status":"publish","type":"page","link":"https:\/\/www.ra-weisser.at\/en\/areas-of-expertise\/financial-criminal-law\/","title":{"rendered":"Financial criminal law"},"content":{"rendered":"<?xml encoding=\"utf-8\" ?><div class=\"wp-block-cover alignfull is-light\" style=\"min-height:277px;aspect-ratio:unset;\"><img loading=\"lazy\" decoding=\"async\" width=\"1400\" height=\"366\" class=\"wp-block-cover__image-background wp-image-216 size-full\" alt=\"\" src=\"https:\/\/www.ra-weisser.at\/app\/uploads\/2025\/09\/working-in-cafe-2025-02-11-15-36-24-utc.png\" data-object-fit=\"cover\" sizes=\"auto, \" srcset=\"\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim\" style=\"background-color:#a1a29a\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-block-cover-is-layout-constrained\">\n<p class=\"has-text-align-center has-large-font-size\"><\/p>\n<\/div><\/div>\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-aca490c8 wp-block-columns-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--50);margin-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:66.66%\">\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-top:0;margin-bottom:var(--wp--preset--spacing--30)\"><nav role=\"navigation\" aria-label=\"Seitenstruktur\" id=\"breadcrumbs-1\"><div class=\"yoast-breadcrumbs\"><ol aria-label=\"Breadcrumbs\" role=\"menubar\"><li><a href=\"https:\/\/www.ra-weisser.at\/en\/\" itemprop=\"url\">Home<\/a><span class=\"separator\">&#8211;<\/span><\/li>  <li><a href=\"https:\/\/www.ra-weisser.at\/en\/areas-of-expertise\/\" itemprop=\"url\">Areas of expertise<\/a><span class=\"separator\">&#8211;<\/span><\/li>  <li class=\"breadcrumb_last\" aria-current=\"page\"><\/span>Financial criminal law<\/span><\/ol><\/div><\/nav>\n\n\n<h1 class=\"wp-block-heading\" style=\"padding-top:0;padding-bottom:var(--wp--preset--spacing--20)\"><strong>Lawyer for Financial Criminal Law<\/strong><\/h1>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-5ba0f1c9 wp-block-group-is-layout-constrained\">\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background\"\/>\n<\/div>\n<\/div>\n\n\n\n<p>Financial Criminal Law is a highly specialized area at the intersection of <strong><a href=\"https:\/\/www.ra-weisser.at\/leistungen\/wirtschaftsrecht\/\">white-collar crime<\/a> <\/strong>and tax law. Cases in this field often involve allegations such as tax evasion, tax fraud, or financial regulatory offenses. In practice, financial crimes are frequently linked with <a href=\"https:\/\/www.ra-weisser.at\/leistungen\/wirtschaftsrecht\/\"><strong>white-collar offenses<\/strong><\/a>, such as breach of trust or failure to remit employee contributions. Effective defense in this area requires both legal and economic expertise. Attorney Mag. Markus Weisser has many years of experience defending individuals and companies in financial criminal proceedings.    <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--20)\">Criminal Defense with Tax Law Expertise<\/h2>\n\n\n\n<p>Our focus is on the criminal and economic aspects of financial criminal cases. Tax law assessments are carried out in close cooperation with your tax advisor or a tax expert recommended by us. This clear division of responsibilities ensures a coordinated and efficient defense strategy that fully addresses all aspects of your case.  <\/p>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Unique Aspect of Criminal Tax Law: Legal Error Can Protect Against Punishment<\/strong><\/h3>\n\n\n\n<p>A key feature of financial criminal law is that legal error can be a valid defense \u2013 unlike in <strong><a href=\"https:\/\/www.ra-weisser.at\/leistungen\/strafverteidigung\/\">criminal law<\/a><\/strong>, where ignorance of the law does not excuse criminal liability. If the case is based on a reasonable legal interpretation or involves only minor negligence, criminal liability under financial criminal law may be excluded. This makes a precise legal and economic analysis of the underlying facts essential to determine whether a punishable act has occurred or if the allegation is based on a legitimate interpretation of the law.  <\/p>\n\n\n\n<h2 class=\"wp-block-heading\" style=\"margin-top:var(--wp--preset--spacing--30);margin-bottom:var(--wp--preset--spacing--20)\"><strong>Our focus in Criminal Tax Law<\/strong><\/h2>\n\n\n\n<p>Attorney Markus Weisser frequently defends individuals and companies in the following areas:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tax evasion (Section 33 of the Austrian Fiscal Penal Code (FinStrG) <\/li>\n\n\n\n<li>Grossly negligent tax evasion (Section 34 FinStrG) <\/li>\n\n\n\n<li>Smuggling and evasion of import or export duties (Section 35 FinStrG) <\/li>\n\n\n\n<li>Receiving stolen goods (Section 37 FinStrG)<\/li>\n\n\n\n<li>Tax fraud (Section 39 FinStrG)<\/li>\n\n\n\n<li>Intentional interference with monopoly rights (Section 44 FinStrG)<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow sticky\" style=\"flex-basis:33.33%\"><?xml encoding=\"utf-8\" ?><div class=\"wp-block-cover is-light has-custom-content-position is-position-top-center has-base-color has-text-color has-link-color wp-elements-2f915ff63500a9410ddb8a7438682d6a\" style=\"padding-top:var(--wp--preset--spacing--30);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--30);padding-left:var(--wp--preset--spacing--30)\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-secondary-background-color has-background-dim-100 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container has-global-padding is-layout-constrained wp-container-core-cover-is-layout-80fb368b wp-block-cover-is-layout-constrained\">\n<div class=\"wp-block-group is-vertical is-content-justification-stretch is-layout-flex wp-container-core-group-is-layout-353c4f5a wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\" style=\"margin-bottom:var(--wp--preset--spacing--20)\"><img loading=\"lazy\" decoding=\"async\" width=\"524\" height=\"458\" src=\"https:\/\/www.ra-weisser.at\/app\/uploads\/2025\/07\/MarkusWeisser.jpg\" alt=\"\" class=\"wp-image-96\" style=\"aspect-ratio:1;object-fit:cover\" srcset=\"https:\/\/www.ra-weisser.at\/app\/uploads\/2025\/07\/MarkusWeisser.jpg 524w, https:\/\/www.ra-weisser.at\/app\/uploads\/2025\/07\/MarkusWeisser-300x262.jpg 300w\" sizes=\"auto, (max-width: 524px) 100vw, 524px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-center has-contrast-color has-text-color has-link-color wp-elements-fee14cec4b853dea2de7c5cec692c1f5\"><strong>Your concerns are important to us!<\/strong><\/p>\n\n\n\n<p class=\"has-text-align-center has-contrast-color has-text-color has-link-color wp-elements-bd6b9467a6aef285c67aaee99db3ca21\">Lawyer Markus Weisser will personally take time for you.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-space-between is-layout-flex wp-container-core-buttons-is-layout-cb28d6de wp-block-buttons-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--20)\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-100 is-style-primary\"><a class=\"wp-block-button__link has-text-align-center wp-element-button\" href=\"https:\/\/www.ra-weisser.at\/en\/book-an-appointment\/\">Book an appointment<\/a><\/div>\n<\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div>\n\n<div class=\"wp-block-group alignfull has-secondary-background-color has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"margin-top:var(--wp--preset--spacing--60);margin-bottom:var(--wp--preset--spacing--60);padding-top:var(--wp--preset--spacing--50);padding-bottom:var(--wp--preset--spacing--50)\">\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-867483a7 wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\" id=\"faq\">FAQ<\/h2>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-4f2155eb wp-block-group-is-layout-constrained\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--30)\">\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background\"\/>\n<\/div>\n\n\n\n<div class=\"wp-block-group alignfull is-layout-flow wp-block-group-is-layout-flow\" style=\"margin-top:var(--wp--preset--spacing--40);margin-bottom:var(--wp--preset--spacing--40)\">\n<div class=\"schema-faq wp-block-yoast-faq-block\"><details class=\"schema-faq-section\"  id=\"faq-question-1753430067089\"><summary class=\"schema-faq-question\" ><strong>How do criminal tax proceedings begin?<\/summary><\/strong> <p class=\"schema-faq-answer\">Criminal tax proceedings are initiated if the competent authority suspects that the perpetrator has committed a financial offense. In practice, criminal tax proceedings are often initiated after tax audits, once the tax office has forwarded the facts of the case to the criminal tax authority for review. <\/p> <\/details> <details class=\"schema-faq-section\"  id=\"faq-question-1753430103453\"><summary class=\"schema-faq-question\" ><strong>What is the difference between judicial and administrative criminal tax proceedings?<\/summary><\/strong> <p class=\"schema-faq-answer\">The difference lies in the severity of the offense, specifically in the amount of the evaded amount, and whether the offense was committed intentionally or merely through negligence. <br\/>The court is (only) responsible for punishing financial offenses if the financial offense was committed intentionally and the relevant amount on which the penalty is based exceeds EUR 150,000 (or EUR 75,000 in the case of smuggling). <br\/>If no court has jurisdiction, the financial criminal authorities are responsible. If the value determining the penalty exceeds EUR 33,000, a panel of three members chaired by a judge is responsible for conducting the oral hearing and delivering the judgment. <\/p> <\/details> <details class=\"schema-faq-section\"  id=\"faq-question-1753430105594\"><summary class=\"schema-faq-question\" ><strong>Is there a possibility of diversion in criminal tax proceedings?<\/summary><\/strong> <p class=\"schema-faq-answer\">No, there is no possibility of diversionary termination of proceedings in either judicial or administrative criminal tax proceedings.<\/p> <\/details> <\/div>\n<\/div>\n<\/div>\n<\/div>\n\n<div class=\"wp-block-group alignfull has-base-background-color has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-27b7af1e wp-block-group-is-layout-constrained\" style=\"padding-top:0;padding-bottom:0\">\n<h2 class=\"wp-block-heading has-text-align-center\">Contact us for advice on financial law<\/h2>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-center is-layout-constrained wp-container-core-group-is-layout-38c86160 wp-block-group-is-layout-constrained\" style=\"margin-top:var(--wp--preset--spacing--20);margin-bottom:var(--wp--preset--spacing--20)\">\n<hr class=\"wp-block-separator has-text-color has-primary-color has-alpha-channel-opacity has-primary-background-color has-background\"\/>\n<\/div>\n\n\n\n<p class=\"has-text-align-center\">We offer comprehensive advice on financial law issues and are committed to working on your behalf.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-d2a3880e wp-block-buttons-is-layout-flex\" style=\"margin-top:var(--wp--preset--spacing--30)\">\n<div class=\"wp-block-button has-custom-width wp-block-button__width-50\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.ra-weisser.at\/en\/contact-us\/\">Contact<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Lawyer for Financial Criminal Law Financial Criminal Law is a highly specialized area at the intersection of white-collar crime and tax law. Cases in this field often involve allegations such as tax evasion, tax fraud, or financial regulatory offenses. In practice, financial crimes are frequently linked with white-collar offenses, such as breach of trust or [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":353,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"featured_image_focal_point":[],"page-redirect-enabled":false,"page-redirect-target-id":0,"footnotes":""},"class_list":["post-366","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.9 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Financial criminal law - Rechtsanwalt Markus Weisser<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ra-weisser.at\/en\/areas-of-expertise\/financial-criminal-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Financial criminal law - Rechtsanwalt Markus Weisser\" \/>\n<meta property=\"og:description\" content=\"Lawyer for Financial Criminal Law Financial Criminal Law is a highly specialized area at the intersection of white-collar crime and tax law. 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Cases in this field often involve allegations such as tax evasion, tax fraud, or financial regulatory offenses. 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In practice, criminal tax proceedings are often initiated after tax audits, once the tax office has forwarded the facts of the case to the criminal tax authority for review. ","inLanguage":"en-US"},"inLanguage":"en-US"},{"@type":"Question","@id":"https:\/\/www.ra-weisser.at\/en\/areas-of-expertise\/financial-criminal-law\/#faq-question-1753430103453","position":2,"url":"https:\/\/www.ra-weisser.at\/en\/areas-of-expertise\/financial-criminal-law\/#faq-question-1753430103453","name":"What is the difference between judicial and administrative criminal tax proceedings?","answerCount":1,"acceptedAnswer":{"@type":"Answer","text":"The difference lies in the severity of the offense, specifically in the amount of the evaded amount, and whether the offense was committed intentionally or merely through negligence. <br>The court is (only) responsible for punishing financial offenses if the financial offense was committed intentionally and the relevant amount on which the penalty is based exceeds EUR 150,000 (or EUR 75,000 in the case of smuggling). <br>If no court has jurisdiction, the financial criminal authorities are responsible. If the value determining the penalty exceeds EUR 33,000, a panel of three members chaired by a judge is responsible for conducting the oral hearing and delivering the judgment. 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