Björn Krug has been regularly involved in major white-collar criminal proceedings since 2007.
He specialises in criminal tax law (including voluntary disclosure and tax disputes), criminal food law, criminal labour law, criminal appeals and criminal law support for internal investigations.
Examples include the defence of a renewable energy company on corruption charges, various managing directors of food companies for violations of the German Food and Feed Code(LFGB), tax evasion and accusations under Section 266a of the German Criminal Code (StGB), of an AG board member and various fund companies for WpHG violations (including pre-arranged trades and wash-sales), various accused managing directors, employees and witnesses in connection with cum/ex and cum/cum allegations by the Cologne, Munich and Frankfurt public prosecutor's offices, an employee of a large German bank in connection with allegations of a CO2 sales tax carousel or the criminal defence of accused persons in the course of the so-called diesel scandal. He also regularly represents professionals, in particular auditors and tax advisors, in criminal and professional law proceedings, including in the Wirecard-complex. In addition, he conducts and supports various internal investigations under criminal law, for example for a globally active automotive supplier, a globally active mechanical engineering company or a globally active weapons electronics company.
In the JUVE Handbook of Commercial Law Firms, Björn Krug has been recommended for many years for advising/defending individuals in commercial criminal law: "pragmatic, always at the highest professional level", "good litigator, high economic understanding", "exclusively oriented towards the client's interests".
Legal500 has also recommended him for many years for advising individuals on commercial criminal law: "particularly experienced in the area of criminal tax and corruption law", "especially experienced in criminal tax law and compliance advice".
Who's Who Legal 2023 recommends him in the field of business crime defence: "market-leading lawyer (...), especially when it comes to tax law".
Wirtschaftswoche ("Top Law Firm in Commercial Criminal Law" and "Top Lawyer in Commercial Criminal Law") and Focus ("Top Lawyer in Criminal Law" and "Top Commercial Law Firm in Commercial Criminal Law") have recommended Björn Krug for many years.
Handelblatt honoured him in cooperation with Best Lawyers 2023 for the areas of "Commercial Criminal Law" - "Criminal Tax Law" - "Corporate Governance and Compliance".
Vita
- born 1978 in Berlin
- Studied law at the Humboldt University of Berlin
- admitted to the bar in 2007, worked for KPMG in Berlin, Knierim & Krug in Mainz and Ignor & Partner in Frankfurt am Main, among others
- LL.M. programme "Commercial Criminal Law" at the University of Osnabrück 2008/2009
- Specialist lawyer for criminal law since 2012
- Specialist lawyer for tax law since 2013
- since 2017 Board member of the German Defence Lawyers Association (Chairman of the Legislative Committee)
Publications (selection):
- Permanent author (since 2011), editor (since 2013) and co-editor (since 2018) of C.H. Beck Fachdienst Strafrecht (www.beck-online.de)
- Chapter on defence after the judgment has become final ("Strafvollstreckung"), in: Müller/Schlothauer/Knauer, Münchener Anwaltshandbuch Strafverteidigung, 3rd ed. 2021 and 2nd ed. 2014
- „Risiken wegen eines Verstoßes gegen das MiLoG bei Sachbezügen bzw. bei im arbeitsvertraglichen Austauschverhältnis erbrachten Entgeltzahlungen“, ArbRAktuell 2021, 382 (gem. mit Pannenborg)
- Commentary on §§ 399 bis 403 AO („Verfahren der Finanzbehörde bei Steuerstraftaten / Stellung der Finanzbehörde im Verfahren der Staatsanwaltschaft“), in: Hüls/Reichling, „Heidelberger Kommentar zum Steuerstrafrecht“, 2. Aufl. 2020 und 1. Aufl. 2016
- „Tax-Compliance, Betriebsprüfung, Selbstanzeige und steuerliche Berichtigung – die Weichen richtig stellen“, PStR 2019, 220 (gem. mit Schott)
- „Befragungen im Rahmen von internen Untersuchungen – Vorbereitung, Durchführung und Umgang mit den Ergebnissen“, NJW 2017, 2374 (gem. mit Skoupil)
- „Die faktische Unverjährbarkeit echter Unterlassungsdelikte im Wirtschaftsstrafrecht“, wistra 2016, 137 (gem. mit Skoupil)
- „Die steuerliche Korrekturpflicht nach §153 AO bei im Rahmen von Internal Investigations erlangten Erkenntnissen zu korruptiven Handlungen inUnternehmen“, NZWiSt 2015, 453 (gem. mit Skoupil)
- „Projekte der erneuerbaren Energien und ihre strafrechtlichen Risiken für Unternehmen“, BB 2014, 2371 (gem. mit Rathgeber)
- „Strafrechtliche Risiken bei kommunaler Wertschöpfung durch Windenergieanlagen“, KommJur 2014, 47 (gem. mit Rathgeber)
- Commentary on § 266 StGB („Untreue“) in: Hohnel, „Kapitalmarktstrafrecht“, 1. Aufl. 2013
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