Feigen · Graf Rechtsanwälte is among the top players in the white-collar crime segment and has an excellent reputation both in individual defence and in corporate representation. The founding partners Hanns Feigen and Walther Graf act from their respective locations in Frankfurt and Cologne in antitrust, commercial and tax criminal law proceedings and are supported by the renowned pharmaceutical and environmental criminal lawyer Bernd Groß and Matthias Sartorius, who is well versed in employer-related issues, environmental crimes and medical criminal law as well as the expert in money laundering and occupational safety issues Moritz Lange. The law firm has expanded into southern Germany with the takeover of the former Munich-based ROXIN Rechtsanwälte LLP team in September 2023; the new location is led by Andreas Minkoff, who focuses on administrative offences and internal investigations. Cum-ex continues to ensure strong demand for advice at all three locations, with diesel emissions, Wirecard proceedings and ongoing investigations in the financial sector also contributing to the consistently high workload.

Munich-based LEITNER & KOLLEGEN is known for its extensive expertise in commercial and criminal tax law and is active in ​​individual defence in both the financial and industrial sectors, with cum-ex and diesel issues continuing to dominate the workload. In addition, renowned law firms, tax consulting and auditing firms regularly call upon the team's expertise. Practice head Werner Leitner has longstanding expertise in criminal defence and represents individuals and companies in Germany and across Europe. Criminal law specialist Julia Exner-Kuhn and the commercial, criminal tax and medical criminal lawyer Martin Würfel are other key figures.

Wessing & Partner comprehensively covers all aspects of individual commercial and criminal tax law defence and thus accompanies board members, managing directors and entrepreneurs in allegations of fraud and embezzlement, including cross-border matters. While cum-ex proceedings continue to make up the majority of the caseload, the individual strengths of the team are also utilised in other criminal matters: Heiko Ahlbrecht leads extensive international customs investigations with the involvement of European and domestic public prosecutors; Jürgen Wessing is active in criminal and antitrust proceedings, while Matthias Dann focuses on medical and medical criminal law and Eren Basar assists clients in matters pertaining to cybercrime, IT and data protection.

Commercial and criminal tax law boutique Kayßer, founded in January 2023, is already market-proven as a Klinkert Rechtsanwälte PartGmbB spin-off and offers longstanding experience in individual representation across all stages, including preliminary and appeal proceedings as well as constitutional complaints. Financial, capital markets and environmental crimes as well as embezzlement and data protection proceedings are among the core capacities. The team is led by Marijon Kayßer, who is well versed in embezzlement, fraud, corruption and insolvency crimes, and Stefan Kirsch, who has an excellent reputation in appeal proceedings and international criminal law. Ricarda Schelzke (commercial and criminal tax law, constitutional law and occupational proceedings) and Simon Becker (criminal tax law and internal investigations) made partners in January 2023.

Kipper Durth Schott has extensive cross-border expertise in commercial and criminal tax law and is instructed by German as well as international clients. In addition to the continued demand for advice on cum-ex matters, the team is also frequently active in defending board members, CEOs and employees against allegations of fraud, sanctions violations, money laundering, embezzlement and tax evasion. Oliver Kipper specialises in national and international criminal law, while Hanno Durth focuses on cybercrime and the protection of trade secrets and Stefanie Schott primarily assists with criminal tax law as well as European and national white-collar criminal law.

Langrock Voß & Soyka focuses on commercial and criminal tax law as well as criminal compliance and is particularly well versed in advising and defending managing directors, board members, employees, tax consultants and wealthy private individuals, which face allegations of fraud, tax evasion and corruption or seek the team's advice on compliance and sanctions violations. Matters pertaining to appeal procedures continue to be an important core strength, where Marc Langrock in particular is the key figure. Marko Voß and Till Soyka regularly act in high-profile large-scale proceedings.

Beukelmann | Müller | Partner is experienced in defending individuals in complex commercial and criminal tax law proceedings, including in connection with the emissions, Wirecard and cum-ex scandals. The team regularly represents individuals facing allegations of bribery, embezzlement, money laundering and tax evasion and is led by the renowned white-collar criminal lawyers Stephan Beukelmann and Maximilian Müller, who are experience in conducting large-scale proceedings.

FS-PP Berlin Part mbB has experience in cum-ex and diesel emissions proceedings as well as in defending individuals against allegations of illegal employment and criminal tax offences. The competencies of the four-strong team are clearly defined: Rainer Frank is experienced in compliance and whistleblower systems, Niklas Auffermann advises on money laundering offences and white-collar criminal law, Sebastian Vogel specialises in medical and medical criminal law and David Albrecht focuses on occupational proceedings and internal investigations.

Heuking has longstanding expertise in commercial and criminal tax matters which is utilised in investigations and criminal proceedings, where practice head André-M. Szesny represents managing directors, board members, senior managers and local politicians; most recently, he defended clients across industry groups against allegations of embezzlement, corruption, tax evasion and fraud and was also active in matters pertaining to insolvency crimes, criminal antitrust law, criminal foreign trade law and cum-ex.

Rosinus Partner 's commercial and criminal tax law expertise is called upon by a diverse range of private and public individuals in the context of individual defence, including managing directors, PE managers or influencers, which face allegations of commercial and criminal tax law allegations, whereas traditional diesel emissions, cum-ex and cum-cum proceedings continue to contribute to the team's workload. The renowned commercial criminal lawyer Christian Rosinus jointly heads the practice with Mathias Grzesiek, who focuses on criminal IT and cyber crime as well as data protection, while Janina Brandau, who made partner in January 2023, frequently assists with criminal tax law matters.

ADICK LINKE Rechtsanwälte regularly acts on behalf of clients from the financial sector and utilises the expertise in defending managing directors and board members against allegations of money laundering, tax crimes, corruption, insider trading and cum-ex. The criminal lawyer Markus Adick and lawyer and certified criminal tax law advisor Leonie Linke are the key figures.

With the addition of the renowned Karl-Jörg Xylander fromWhite & Case LLP in March to the team of Jofer, Lajtkep & Colleagues, now CCI-LEGAL, the team strengthened its capacities in defending board members, managing directors, employees and high-profile individuals against allegations of tax crimes, cum-ex, bribery, fraud and environmental crimes. Robert Jofer (white-collar criminal law, investigations in connection with disasters/accidents) and Stefanie Lajtkep (criminal defence and investigations) jointly lead the team. In January 2023, white-collar criminal lawyer Teresa Karrer also joined the practice.

White-collar criminal law boutique Lilie Ihwas is experienced in the banking and finance industry and advises individuals on tax and white-collar criminal matters. The practice has a strong presence in cum-ex proceedings and other traditional corporate criminal law matters pertaining to fraud, bribery and embezzlement; Saleh Ihwas has expertise in criminal IT and data protection law and  Astrid Lilie focuses on criminal tax, banking and capital market law.

MELCHERS Rechtsanwälte Partnerschaftsgesellschaft mbB acts from Mannheim and demonstrates strength in the support and defence of individuals in all phases of criminal and administrative proceedings, particularly allegations of fraud, tax evasion and corruption. The commercial and criminal tax law specialists Konrad Schmidt, Hanja Rebell-Houben and Norbert Stegemann are regularly instructed by managing directors, board members and employees.