Tax criminal law in Düsseldorf: your tax firm for voluntary disclosures
We are a tax advisory firm (Steuerberatungsgesellschaft) at Düsseldorf’s Medienhafen, specialising in voluntary disclosures (Selbstanzeigen) and amended declarations (Nacherklärungen), particularly involving crypto assets. Under Section 392(1) of the German Fiscal Code (AO), we may represent you as defence counsel in tax criminal proceedings, provided the tax authority conducts the proceedings independently. For the criminal law side, we work together with a lawyer (Rechtsanwalt) who is also based in Düsseldorf.
Legal position as of: 9 September 2026
Tax criminal law in Düsseldorf: how we are set up
A tax criminal law engagement consists of two parts of work that require different qualifications: establishing the tax position and assessing the criminal law position. With us, both are based at the same location.
We take responsibility for the tax side ourselves — preparing the records and transaction data, determining the tax bases (Besteuerungsgrundlagen), the amended declaration (Nacherklärung) and correspondence with the tax office (Finanzamt). For crypto assets, this is handled by our team of tax advisors and blockchain analysts; it is the part on which most proceedings actually hinge.
For tax criminal law questions, we work with Thorsten Franke-Roericht, lawyer (Rechtsanwalt) and Of Counsel to our firm. He runs his own law firm in Düsseldorf; his areas of focus are tax criminal law, business criminal law and crypto crime.
In practical terms, this means for clients: no passing back and forth between two firms, no taking down the facts twice, and a joint approach from the outset. Who exactly is behind this is shown on the page our team.
Specialist lawyer, lawyer or tax advisor — who do you need?
Anyone in Düsseldorf looking for help with tax criminal law is usually looking for a certified specialist lawyer (Fachanwalt). The question is still worth asking: what does this title actually signify, and is it the right criterion for choosing?
A specialist lawyer title (Fachanwaltstitel) is an additional designation awarded by the bar association (Rechtsanwaltskammer). Anyone who holds it has demonstrated particular theoretical knowledge and practical experience in an area of law — through a course and a minimum number of cases handled. The title is protected; only those to whom it has been awarded may use it.
It is not required for tax criminal proceedings. And it says little about where the effort lies in a specific case. With an amended declaration covering several years, by far the greatest part of the work is the tax investigation — for which the tax qualification is the decisive one, not the additional lawyer’s designation.
A word about ourselves, because people often search for this: We are a tax advisory firm (Steuerberatungsgesellschaft) and do not hold a specialist lawyer title. The lawyer we work with holds an LL.M. in Business Criminal Law, and likewise no specialist lawyer title. We think it is more appropriate to state this than to advertise with a designation that nobody here holds.
The factual answer to the initial question is therefore: it depends on who is conducting the proceedings. We explain the division of roles under Section 392(1) of the German Fiscal Code (AO) in detail on our page on tax criminal law.
What we take on — and when a lawyer becomes involved
The line is drawn by Section 392(1) AO: tax advisors can be chosen as defence counsel in tax criminal proceedings, provided the tax authority conducts the proceedings independently — otherwise only together with a lawyer.
We take on
- Preparation of records and transaction data
- Determination and calculation of the tax bases
- Preparation and submission of the amended declaration
- Correspondence with the tax office on the tax matter
- Defence, as long as the tax authority conducts the proceedings independently
The lawyer takes on
- Assessment of the criminal law risk
- Communication with the criminal and administrative fines unit (Straf- und Bußgeldsachenstelle)
- Defence once the public prosecutor’s office takes over
- Defence at a main trial hearing
Competent authorities in Düsseldorf
Anyone in North Rhine-Westphalia who receives a letter in a tax criminal matter will see on it the name of an authority that did not exist a few years ago. The tax investigation service (Steuerfahndung) of North Rhine-Westphalia has been consolidated in the State Office for Combating Financial Crime (Landesamt zur Bekämpfung der Finanzkriminalität NRW) — around 1,200 staff, with the second and final expansion stage since January 2025.
Landesamt zur Bekämpfung der Finanzkriminalität NRW
Johannstraße 35, 40476 Düsseldorf
The office previously responsible was called “Finanzamt für Steuerstrafsachen und Steuerfahndung Düsseldorf” (Düsseldorf tax office for tax criminal matters and tax investigation) and is still widely cited under that name online, together with an address that is no longer current. Anyone holding a summons bearing the new name and searching for it will therefore find almost nothing but outdated information — both names refer to the same function, just at different points in time.
Important for the question “who is responsible for me”: the LBF NRW is organised across the whole state. In addition to the head office in Düsseldorf, there are six regional departments — Rheinland-West, Rhein-Ruhr, Münsterland, Ost-Westfalen, Bergisches Land-Sauerland and Rheinland-Süd — spread over ten locations in North Rhine-Westphalia, including Düsseldorf.
The regional departments are responsible for prosecuting tax offences in their region and in doing so take over the responsibilities of the individual assessing tax offices (Festsetzungsfinanzämter). In practical terms, this means: what counts is not where you live, but the tax office that assesses your tax. Which office is handling your case is stated on the letter you have received — and that letter is exactly the first thing we look at in the initial consultation.
Source: Finanzverwaltung Nordrhein-Westfalen (tax administration of North Rhine-Westphalia), structure of the Landesamt zur Bekämpfung der Finanzkriminalität NRW, retrieved on 9 September 2026.
How an initial consultation works
- 1
First contact and urgency
First, we clarify whether there is time pressure — whether there is an audit order (Prüfungsanordnung), whether proceedings have been initiated or whether a search has taken place. Everything else depends on this.
- 2
Meeting, online or at the Medienhafen
We take down the facts: years affected, types of tax, order of magnitude, state of the records. If the criminal law position is in the foreground from the outset, the lawyer already takes part in this meeting.
- 3
Assessment and quote
You receive an assessment of which route is open to you and a quote for the scope of the work — before any costs are incurred.
Directions and contact
Steuerberatungskanzlei Klein GmbH
Kaistraße 8a
40221 Düsseldorf
Location and directions
Our offices are in Düsseldorf’s Medienhafen, a few minutes’ walk from the Rheinturm. By public transport via the Handelszentrum and Stadttor stops, by car via the multi-storey car parks in the harbour area. Appointments take place either in person or online, as you prefer.
We deliberately do not embed a map: map services transfer data to third parties when the page is opened, and that would require consent, which is merely a distraction on an information page. The address above can be opened directly in any map service.
Frequently asked questions on tax criminal law in Düsseldorf
What clients from Düsseldorf and the surrounding area ask us most often.
Who provides the defence in tax evasion cases in Düsseldorf?
That depends on who is conducting the proceedings. As long as the tax authority conducts them independently, tax advisors (Steuerberater) may also act as defence counsel under Section 392(1) of the German Fiscal Code (AO) — which is the norm for voluntary disclosures and amended declarations. If the matter passes to the public prosecutor’s office (Staatsanwaltschaft), a lawyer (Rechtsanwalt) takes the lead and the tax advisor continues to work together with them.
Do I need a certified specialist lawyer for tax criminal law in Düsseldorf?
A specialist lawyer title (Fachanwaltstitel) is not required. It is an additional designation awarded by the bar association (Rechtsanwaltskammer) that certifies particular knowledge and experience in an area of law. What decides the outcome is who has a firm grasp of the specific facts — and with an amended declaration, by far the greatest part of the work lies in establishing the tax position.
Which tax office in Düsseldorf is responsible for tax criminal matters?
The tax investigation service (Steuerfahndung) of North Rhine-Westphalia has been consolidated in the State Office for Combating Financial Crime (Landesamt zur Bekämpfung der Finanzkriminalität NRW, LBF NRW), Johannstraße 35, 40476 Düsseldorf. It replaced the former office called “Finanzamt für Steuerstrafsachen und Steuerfahndung Düsseldorf” (Düsseldorf tax office for tax criminal matters and tax investigation), which is still widely cited under that name online. Anyone who receives a summons bearing the new authority name therefore often searches in vain for relevant information.
How much does an initial consultation on tax criminal law cost?
The fee for the tax work is governed by the German Tax Advisors’ Fees Regulation (Steuerberatervergütungsverordnung, StBVV) and depends on the effort involved — above all on the number of years affected and the state of the records. In this area, a flat figure would be either too high or too low. In the initial consultation we clarify the scope and give you the range before any work is carried out.
Do you also advise clients outside Düsseldorf?
Yes. We work throughout Germany, and by far the greatest part of a voluntary disclosure engagement is handled through documents, data and correspondence anyway. Meetings take place either at our offices at Düsseldorf’s Medienhafen or online, as you prefer. Location does not decide whether we can take on an engagement.
About the author
Maximilian Klein — Tax Advisor (Steuerberater) & Founder
Tax advisor (Steuerberater) in Düsseldorf specialising in voluntary disclosures and crypto matters.
Note: This page reflects the legal position as of 9 September 2026 and does not constitute advice on your individual case. Whether and in what form a voluntary disclosure or another course of action makes sense depends on the specific documents and requires them to be reviewed.
Next step
Arrange an initial consultation in Düsseldorf
In person at the Medienhafen or online. We first clarify whether there is time pressure — and then which route is open to you.