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A consequence of tax evasion can be the revocation of a firearms license or possession permit. According to Section 5 Paragraph 1 Number 1 Letter b of the German Weapons Act (WaffG), anyone convicted of an intentional crime and sentenced to at least one year of imprisonment lacks the necessary reliability to carry a firearm. As a rule, according to Section 5 Paragraph 2 Number 1 of the WaffG, the necessary reliability is lacking for anyone convicted of an intentional crime and sentenced to imprisonment or a fine of at least 60 daily rates, or at least twice to a lesser fine.

With the revocation of the firearms possession permit, the hunting license is also likely to be invalidated. Anyone lacking the reliability required by Section 5 of the WaffG may only be issued a falconry hunting license. Furthermore, the loss of the hunting license affects existing lease agreements.

In tax evasion proceedings conducted by the tax authorities, it is sometimes forgotten that these are "real" criminal proceedings. Anyone who agrees to the conclusion of criminal proceedings by way of a penalty order without a main criminal trial and a fine should therefore also consider the ancillary criminal consequences.

Although unreliability under firearms law is examined in separate administrative proceedings, the authorities rely on the factual findings of the legally binding penal order.

In the case underlying the decision of the Bayreuth Administrative Court of June 7, 2022 (B 1 S 22.480), the defendant had been convicted of intentional tax evasion and sentenced to a fine of 100 daily rates. The defendant stated that he had been overwhelmed by his tax matters concerning value-added tax (VAT). Therefore, he had failed to seek legal advice and, when the tax evasion proceedings were initiated following a tax audit, had relied on the accuracy of the tax office's findings.

The court interpreted this statement as an admission of unreliability under firearms law and recognized it as a character flaw that gave rise to concerns that the defendant would not handle his firearms responsibly in the future.

If tax evasion proceedings are initiated during or after a tax audit, please feel free to contact us.