Die Fremdanzeige im Recht der Selbstanzeige und ihr Verhältnis zu Verbandssanktionen

Criminal tax law and the sanctioning of legal entities have come under increasing public scrutiny in recent years. In this context, managers are keen to avoid both individual and corporate sanctions. Currently, self-disclosure is the main tool used for this purpose, while third-party disclosure receives less attention due to its lack of practicality. The author tries to change this. To this end, the shortcomings of the regulation are pointed out. Subsequently, a proposal for amendment is put forward to make third-party disclosure practicable. Finally, the relationship between the offence and the right of confiscation is examined.