{"id":2064,"date":"2025-09-02T15:43:25","date_gmt":"2025-09-02T13:43:25","guid":{"rendered":"https:\/\/www.dr-buchert.de\/?page_id=2064"},"modified":"2025-10-12T15:15:42","modified_gmt":"2025-10-12T13:15:42","slug":"criminal-law-lawyer-for-cum-ex-and-cum-cum-in-frankfurt-and-germany-english-speaking","status":"publish","type":"page","link":"https:\/\/www.dr-buchert.de\/en\/criminal-law-lawyer-for-cum-ex-and-cum-cum-in-frankfurt-and-germany-english-speaking\/","title":{"rendered":"Criminal law lawyer for Cum-Ex and Cum-Cum in Frankfurt and Germany (English-speaking)"},"content":{"rendered":"\n\n\n<div class=\"hero-group hero-bg2 alignfull has-buchert-gradient-gradient-background has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\">\n\n    <div class=\"hero-wrapper\">\n\n        <div class=\"hero-content\">\n\n            <h1>Criminal law lawyer for Cum-Ex and Cum-Cum in Frankfurt and Germany (English-speaking)<\/h1>\n\n            <p><strong data-start=\"6861\" data-end=\"7029\">English-speaking criminal defence in Frankfurt for Cum-Ex &amp; Cum-Cum: investigations, indictments, main hearings and asset confiscation. Contact Buchert Jacob Peter.<\/strong><\/p>\n\n        <\/div>\n    <\/div>\n\n<\/div>\n\n\n<div class=\"wp-block-columns alignwide is-layout-flex wp-container-core-columns-is-layout-28f84493 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:20%\"><\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:80%\">\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h1 class=\"wp-block-heading\">Cum-Ex &amp; Cum-Cum in Germany \u2014 English-speaking criminal tax defence in Frankfurt<\/h1>\n\n\n\n<p><strong>Facing a Cum-Ex or Cum-Cum investigation in Germany?<\/strong> Our <strong>specialist criminal defence solicitors<\/strong> in Frankfurt advise private individuals, executives and companies in complex <strong>tax criminal law<\/strong> cases. We act from the first contact with the authorities, secure file access and build a strategy for defence, asset protection and reputation management.<\/p>\n\n\n\n<p><strong>What are Cum-Ex transactions?<\/strong><br>Cum-Ex deals are coordinated share transactions around the dividend record date where stock is bought <strong>cum<\/strong> (with dividend) and delivered <strong>ex<\/strong> (without dividend), often using OTC trades and hedging instruments. The effect pursued was that <strong>capital gains withholding tax<\/strong> paid once could be <strong>claimed (or refunded) more than once<\/strong> \u2014 a practice the German courts consider <strong>tax evasion<\/strong> under \u00a7 370 AO. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-ex\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<p><strong>What are Cum-Cum transactions?<\/strong><br>Cum-Cum describes structures in which shares \u2014 together with the dividend entitlement \u2014 are transferred to a party with a more favourable withholding-tax position <strong>before<\/strong> the record date and transferred back <strong>after<\/strong> the dividend, with the aim of reducing German dividend withholding tax. The civil-law ownership is with the acquirer at or before the record date. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-cum-geschaefte\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Our Cum-Ex \/ Cum-Cum defence approach<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Early case analysis &amp; file access<\/strong>: we examine trading chains, settlement flows, financing\/hedging and communications to test the <strong>tax position<\/strong> and any alleged <strong>deceit<\/strong> towards the tax office.<\/li>\n\n\n\n<li><strong>Challenging \u201cdouble dip\u201d theories &amp; intent<\/strong>: we assess whether all facts were disclosed to the tax authorities and whether intent (Vorsatz) can be disproved. (<a href=\"https:\/\/www.dr-buchert.de\/aktuelles\/cum-ex-mal-ohne-eroeffnung-des-hauptverfahrens-den-tatsachen-sei-dank\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/li>\n\n\n\n<li><strong>Asset risks (Einziehung \/ confiscation)<\/strong>: we defend against extensive <strong>asset recovery<\/strong> and third-party skimming, a frequent issue in Cum-Ex\/Cum-Cum proceedings. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/einziehung\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/li>\n\n\n\n<li><strong>Proceedings management<\/strong>: from <strong>investigation<\/strong> to <strong>indictment<\/strong> and, where applicable, <strong>main hearing<\/strong>, including strategy on <strong>penal orders (Strafbefehl)<\/strong> and negotiation options. <\/li>\n<\/ul>\n\n\n\n<p><strong>Further reading on our site:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-ex\/\">Cum-Ex \u2013 legal analysis (DE)<\/a> <\/li>\n\n\n\n<li><a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-ex-handelsgeschaeft-uebersicht\/\">Cum-Ex trading: overview (DE)<\/a> <\/li>\n\n\n\n<li><a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-cum-geschaefte\/\">Cum-Cum transactions (DE)<\/a> <\/li>\n\n\n\n<li><a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/criminal-compliance\/\">Criminal compliance &amp; \u00a7\u00a7 30, 130 OWiG<\/a> <\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Key issues authorities focus on<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Organisation &amp; intent<\/strong>: who structured the transactions, and was there <strong>knowledge of multiple tax reclaims<\/strong>? (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-ex\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/li>\n\n\n\n<li><strong>Ownership &amp; allocation<\/strong>: who held (economic) ownership at the record date in Cum-Cum structures? (Recent BFH case law stresses attribution to the security taker where core rights rest with them.) (<a href=\"https:\/\/www.dr-buchert.de\/aktuelles\/bfh-urteil-zu-cum-cum-gestaltung-wirtschaftliches-eigentum-beim-sicherungsnehmer\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/li>\n\n\n\n<li><strong>Proceeds &amp; confiscation<\/strong>: value increases and distributions can be treated as <strong>\u201cTatlohn\u201d<\/strong> or proceeds subject to confiscation. (<a href=\"https:\/\/www.dr-buchert.de\/aktuelles\/einziehung-bei-cum-ex-geschaeften-bgh-vom-18-09-2024-1-str-197-24\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Why instruct Buchert Jacob Peter<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>25+ years<\/strong> in <strong>white-collar and tax criminal law<\/strong> with partner-level attention.<\/li>\n\n\n\n<li><strong>Criminal tax<\/strong> and <strong>corporate crime<\/strong> focus; we understand trading, settlement and financing mechanics.<\/li>\n\n\n\n<li>Strategic defence across <strong>investigations, indictments and main hearings<\/strong>, including <strong>asset-recovery<\/strong> defences and compliance interfaces.<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">FAQs <\/h2>\n\n\n\n<p><strong>1) Is Cum-Ex always illegal?<\/strong><br>German higher courts view Cum-Ex structures that enabled <strong>multiple credit\/refund<\/strong> of a <strong>single<\/strong> withholding-tax payment as <strong>tax evasion<\/strong> (\u00a7 370 AO). The factual set-up and disclosures to the tax office remain crucial for defence. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-ex\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<p><strong>2) How do Cum-Cum cases differ from Cum-Ex?<\/strong><br>Cum-Cum typically involves <strong>temporary transfers<\/strong> around the dividend date to benefit from a better withholding-tax position; ownership attribution and substance are central. Cum-Ex focused on <strong>duplicated<\/strong> withholding-tax credits. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/cum-cum-geschaefte\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<p><strong>3) What procedural stages should I expect?<\/strong><br>Case <strong>investigation<\/strong> by tax police\/prosecution, potential <strong>indictment<\/strong> or <strong>penal order<\/strong>, and possibly a <strong>main hearing<\/strong> before the economic crime chamber; confiscation issues often run in parallel. <\/p>\n\n\n\n<p><strong>4) What are the asset risks?<\/strong><br>Authorities may pursue <strong>confiscation (Einziehung)<\/strong> of profits or value advantages, including indirect gains (e.g., valuation effects), even alongside penalties. (<a href=\"https:\/\/www.dr-buchert.de\/rechtslexikon\/einziehung\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<p><strong>5) How can you help early on?<\/strong><br>We secure <strong>file access<\/strong>, map the trading chain, test tax\/legal positions, address intent, negotiate where appropriate, and protect assets using tailored applications and evidence strategies.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Contact \u2014 speak to an English-speaking solicitor in Frankfurt<\/h2>\n\n\n\n<p><strong>Buchert Jacob Peter Rechtsanw\u00e4lte Partnerschaftsgesellschaft mbB<\/strong><br>Kaiserstra\u00dfe 22, 60311 Frankfurt am Main, Germany<br><strong>Phone:<\/strong> <a href=\"tel: +496971033330\">+49 69 710 33 330<\/a> \u00b7 <strong>Email:<\/strong> <a href=\"mailto:kanzlei@dr-buchert.de\">kanzlei@dr-buchert.de<\/a><br><a href=\"https:\/\/www.dr-buchert.de\/en\/attorneys\/\">Attorneys (EN)<\/a> \u00b7 <a href=\"https:\/\/www.dr-buchert.de\/en\/contact\/\">Contact (EN)<\/a> (<a href=\"https:\/\/www.dr-buchert.de\/en\/attorneys\/?utm_source=chatgpt.com\">dr-buchert.de<\/a>)<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Cum-Ex &amp; Cum-Cum in Germany \u2014 English-speaking criminal tax defence in Frankfurt Facing a Cum-Ex or Cum-Cum investigation in Germany? Our specialist criminal defence solicitors in Frankfurt advise private individuals, executives and companies in complex tax criminal law cases. We act from the first contact with the authorities, secure file access and build a strategy [&#8230;]<\/p>\n","protected":false},"author":3,"featured_media":1310,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"class_list":["post-2064","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/pages\/2064","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/comments?post=2064"}],"version-history":[{"count":5,"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/pages\/2064\/revisions"}],"predecessor-version":[{"id":2205,"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/pages\/2064\/revisions\/2205"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/media\/1310"}],"wp:attachment":[{"href":"https:\/\/www.dr-buchert.de\/en\/wp-json\/wp\/v2\/media?parent=2064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}