Lawyer in criminal proceedings against influencers and content creators for tax evasion for Cologne
Tax evasion through so-called fictitious invoices
Tax evasion by so-called bogus invoice issuers has been a concern for law enforcement authorities, especially tax investigators, for years. Especially in the construction industry, corporate chains with so-called service companies have established themselves as invoice issuers. Their purpose is to sell invoices that are not backed up by any or only partially rendered services. The invoices are supposed to be paid regularly and properly, and the amount received is then repaid to the payer – possibly less a commission.
The invoices can be submitted by both the issuer and the recipient as taxpayers in the VAT return or the income tax return. claimed as business expenses to reduce taxes If services are actually provided in part – circumventing social security contributions, among other things – these should at least be partially covered by undeclared work. By declaring these invoices as a result of the issue – "the sale" – that are not or only partially covered, both the issuer and the taxable user may be liable for tax evasion under Section 370 of the German Fiscal Code (AO).
Indications for such suspicion by the investigating authorities are regularly sudden and (for a newly founded company) rapidly growing sales, which are sometimes disproportionate to the number of employees reported. Low ongoing operating expenses and the new establishment, short "lifespan" and type of company (GmbHs with frequently changing managing directors, frequent relocation of headquarters, etc.) are also considered "risk indicators" by the customs and tax authorities. Especially in labor-intensive Construction industry such Invoice buyer chains have led to not insignificant tax losses.
Current wave of investigations
The tax investigation authorities have recently started Suspicion of tax evasion with bogus invoices according to the described “concept” especially in and around Hamburg, but also in Berlin and Cologne so-called influencers or “content creators” or – in the language of the tax investigators – “digitally operating Taxpayers" are in the crosshairs. Taxes totaling around 300 million euros may have been evaded in North Rhine-Westphalia alone. To determine this, a data package from several social media platforms is being evaluated, with the financial administration of the state of North Rhine-Westphalia has recently announced (15.07.2025)that the "influencer team" deployed there has up to 6,000 data sets at its disposal, which it is analyzing and has already initiated around 200 criminal proceedings against influencers living in North Rhine-Westphalia. Investigations into this matter were also launched in Hamburg at the beginning of 2024, and so-called collective information requests were issued to obtain information from (potential) witnesses. Numerous witness questionnaires have also been sent to private individuals.
Influencers and the role of bogus companies
Influencers are individuals who have a large reach and high level of recognition on social media and can therefore promote products or lifestyles as multipliers, thus earning money through a form of personalized online marketing. Reach or awareness For example, on Instagram, “overnight" – namely, for example, an appearance with a lot of airtime (or other "potential") during prime time. Accordingly, the tax authorities' "risk indicator" of rapidly growing revenue is often met here as well. At the same time, the “Sales concept” in this industry arouse suspicion by paying high commissions to agencies for arranging cooperations.
In this context, shell companies are deliberately used to simulate business transactions. Although they formally exist, they possess neither significant substance nor operational business operations. In connection with corporate burials, they can be used, for example, to issue invoices without actually providing services, to divert assets, or to hamper creditor prosecution.
Indications of a bogus company:
- No own staff, no business premises (as is often the case with “content creators”)
- Inaccessibility of those responsible
- Repeated changes of headquarters and management
- No discernible economic activity
Experienced tax criminal lawyers for Cologne
The attorneys at the TWP Criminal Law Firm have long been familiar with this matter and have handled numerous cases, particularly from influencers accused of tax evasion through bogus invoices. In our experience, a court hearing can often be avoided by contacting the tax investigation authorities early on.
In addition to defending our clients in criminal tax proceedings, we are familiar with and utilize the – often considerable – potential for a smooth settlement of the case during the preliminary investigation. If this is possible given the facts and legal situation, we will, of course, also reimburse our clients for Self-disclosures with exculpatory effect.
Attorney Pinar is a certified consultant for tax criminal law.
You should keep in mind that a defense through your own tax advisor is only possible if and as long as the tax authorities themselves conduct the criminal proceedings. Once the public prosecutor's office initiates the proceedings, a lawyer must be consulted. We, the experienced attorneys at the TWP Criminal Law Firm, are happy to be part of the team to develop the most effective defense strategy.
Your defense in white-collar criminal law – why you can rely on us
White-collar criminal proceedings require more than just legal expertise. They require experience, strategic thinking, and a keen sense for business context and sensitive situations. That's exactly what we bring to the table.
We understand how profoundly criminal proceedings can impact professional and personal lives—especially for entrepreneurs, managing directors, and senior managers. Therefore, we value clear communication, a realistic assessment of the situation, and absolute reliability.
Whether it is an internal investigation, a subpoena, or an ongoing legal proceeding, we are at your side: discreet, structured, and with the goal of achieving the best possible result for you.
Competent advice with experience in criminal proceedings for tax evasion
Sometimes, the fact that tax evasion proceedings are being conducted against a person only becomes known during a house search or an arrest. Sometimes an arrest warrant has already been issued, and an account seizure is imminent. In such a case, it is essential to remain calm and cooperate, as resistance can be considered an aggravating factor in subsequent court proceedings. In any case, it is advisable to initially exercise your right to remain silent as a defendant and not provide any substantive information. Contact us, and we will develop a customized defense strategy for you based on our experience in criminal tax proceedings and in proceedings involving allegations of bogus invoices.
We provide reliable, fast and effective support – whether through a search asset protection measures taken or a corresponding Tax criminal proceedings has been initiated. With early legal advice, it is possible to avoid criminal liability through a so-called voluntary disclosure. If you receive a corresponding letter from the tax office, but especially before that, we would be happy to advise you. Contact our office and arrange a consultation!