Voluntary surrender
Mission: To provide an overview of the legal institution of voluntary disclosure of tax evasion. To demonstrate the legal consequence for the oﬀender if he/she fulﬁls the requirements set out in the German Fiscal Code and the German Criminal Code. Methodology: Analysis, comparison, legal research, evaluation. Conclusions: A voluntary disclosure can only be made in three circumstances; in the cases of tax evasion, pursuant to section 371 German Fiscal Code, non-payment and misuse of wages and salaries, pursuant to section 266a, subsection 6 German Criminal Code and money laundering and hiding unlawfully obtained ﬁnancial beneﬁts, pursuant to section 261, subsection 9, sentence 1 German Criminal Code. Each provision contains its own requirements for a lawful disclosure, but the fundamental requirement is a compensation of the wrongs, initiated by the perpetrator himself. The legal consequence of an eﬀective voluntary disclosure is the exemption from punishment, dependant on the behaviour of the perpetrator after committing the oﬀence. Scientiﬁc and practical signiﬁcance: The signiﬁcance of the paper lies in the analysis and comparison of the rules surrounding a voluntary disclosure of tax evasion and in identifying the conditions under which the oﬀender can exempt himself from punishment.