Highly Complex White-Collar
and Tax Criminal Cases

When investigations reach an extraordinary level of complexity, the issue extends far beyond criminal allegations. The stability of your company or organization – and the ability of its leadership to act decisively under extreme pressure – are at stake.

We represent entrepreneurs, corporate officers, board members, managing directors, supervisory board members, foundation executives, and institutions across the United States and internationally in high-stakes white-collar and tax crime proceedings. These matters are frequently characterized by international scope, political sensitivity, or significant public exposure.

The goal of our work is to ensure control even in highly complex proceedings, to manage risks effectively, and to preserve strategic capacity to act.

Typical scenarios

When criminal investigations reach exceptional scale

Multi-layered proceedings are defined not only by the allegations themselves, but by their structure and broader impact.

Common characteristics include:

Complex corporate structures and overlapping lines of responsibility
Parallel tax, regulatory, or civil proceedings
Exposure to corporate fines or asset forfeiture based on gross proceeds
Parliamentary or congressional investigations
Matters with significant political or regulatory implications

Intense media scrutiny
Investigations spanning multiple years
Proceedings with existential economic consequences
Cross-border investigative cooperation

Mandates

Why clients retain us in
complex matters

Complex white-collar and tax proceedings rarely affect just individuals – they impact entire organizations, leadership bodies, and business models. Decisions must be made under conditions of uncertainty, while external stakeholders – prosecutors, regulators, media, investors, and political actors – create additional pressure.

Clients turn to us in particular when:

Proceedings involve exceptional financial or personal risk
Decisions carry far-reaching consequences for the organization
Numerous internal and external factors must be aligned
Multiple authorities or jurisdictions are involved simultaneously
Immediate, reliable strategic guidance is required

We regularly operate at the level of executive management, boards of directors, supervisory bodies, and institutional leadership – ensuring decision-making capacity is preserved even under extreme conditions.

Complex proceedings demand not only legal precision, but strategic leadership under pressure.

Experience

Experience in high-profile proceedings

Large-scale cases as a distinct field of expertise

Since the Siemens corruption investigations in 2006, Dr. Sabine Stetter has been personally involved in numerous high-profile and highly complex proceedings. With the founding of stetter Rechtsanwälte in 2010, this specialization has been systematically developed and embedded within the firm.

These matters include major corruption cases, cum-ex proceedings, the diesel emissions investigations, the first Wirecard criminal trial, and the protective mask procurement investigations.

Such proceedings have been characterized by:

International dimensions
Complex corporate structures
Political sensitivity
Significant media attention
Multi-year engagement with enforcement authorities and courts

What matters is not the name of the case, but the experience navigating these environments – structuring complexity, prioritizing risk, and developing sustainable strategies.

Dynamics

Multi-dimensional escalation rather than isolated criminal matters

In highly complex proceedings, multiple developments typically unfold simultaneously:

Investigations and evidence gathering
Internal investigations and governance processes
Responses from supervisory bodies
Inquiries from banks, investors, and business partners
Regulatory reviews
Media coverage
Political and public debate

Criminal proceedings thus evolve into comprehensive crisis situations with legal, economic, and reputational implications.

The critical bottleneck rarely lies in the allegation itself, but in the erosion of strategic control. Our role is to identify these dynamics early, impose structure, and make them manageable.

The challenge of complex proceedings does not lie in a single allegation, but in managing the entire situation as a whole.

Risks

When criminal proceedings carry existential consequences

Beyond criminal sanctions, significant economic risks often arise, including:

Asset forfeiture based on gross proceeds
Corporate fines
Liability and damages claims
Tax reassessments
Loss of market confidence
Restrictions on business operations
Reputational damages

For public entities, foundations, and institutions, additional factors include:

Heightened transparency requirements
Political sensitivity
Public scrutiny
Long-term reputational impact

In such situations, criminal defense is not limited to legal representation – it enables the structuring of risk, preservation of strategic options, and sound decision-making under uncertainty.

The true impact of many proceedings lies not only in criminal law, but in their economic and institutional consequences.

International

Coordinating across legal systems

Many large-scale proceedings involve multiple jurisdictions simultaneously.

Typical features include:

Parallel investigations by different authorities
Diverging legal standards
Conflicts between national legal systems
Sanctions against corporations
Coordination with foreign defense counsel

We have extensive experience in cross-border matters and coordinate, where necessary, with specialized partner firms across the EU as well as in jurisdictions such as the United States and the United Kingdom.

Our goal is a unified defense strategy that addresses both domestic and international risks while avoiding conflicting approaches.

Where multiple legal systems intersect, coordination becomes the decisive factor for success.

Public impact

Presence, control, and strategic communication

Proceedings with significant public visibility are not merely legal processes – they are public events with implications for reputation, trust, and leadership credibility.

They require:

Confident courtroom presence
Strategic awareness of evolving dynamics
Clear positioning
Controlled communication
Assertiveness without unnecessary escalation

We have developed and continuously refined these capabilities through extensive experience in high-pressure matters.

High-profile proceedings demand more than legal arguments – they require disciplined leadership under scrutiny.

Dr. Sabine Stetter in a controlled, confidential phone conversation

Working method

Our approach in complex proceedings

Precision and structure over reactive defense

Our work is based on a methodology developed over many years: legal microsurgery. It combines deep analytical precision with cross-instance strategic thinking, shaped by extensive experience in appellate proceedings before the Federal Court of Justice.

Legal Microsurgery

Integrating expertise in complex matters

In multifaceted proceedings, coordinating specialized expertise becomes a strategic function in itself. We ensure that a coordinated team of specialized criminal defense attorneys and diverse expert perspectives are integrated into a coherent overall strategy.

Firm Overview

Our aim

Preserving your ability to act – even in exceptional circumstances

In multi-dimensional proceedings, the outcome of the criminal case is only one aspect. The decisive factor is whether organizations and decision-makers remain operational and capable of strategic action under extreme pressure.

Our work is therefore focused on:

Stabilizing operations and leadership structures
Controlling escalation dynamics
Enabling decision-making under uncertainty
Managing external influencing factors
Preserving strategic flexibility vis-à-vis authorities and stakeholders
Creating the foundation for a sustainable return to normal operations

In this way, defense in complex proceedings becomes a tool not only to limit legal risk, but to protect the functionality and decision-making capacity of organizations and their leaders.

Our benchmark is not merely legal response – but preserving control in exceptional situations.

References

Facts, figures
and appreciation

Trust does not arise through volume, but through robust experience, precise work and clients who rely on clear leadership even under pressure.

+25years of specialization

+15years of stetter Rechtsanwälte

+750mandates handled

“Thank you for the professional collaboration! We had never imagined such an outcome, and yet in the end everything turned out well!”

Managing director of a mid-sized international company

“Thank you for the perfect handling!”

Feedback from a global law firm

“Thanks to everyone involved in this outstanding work. Precise, clear, to the point. We are all delighted and exceedingly grateful.”

General counsel of an industry association

More references

CONFIDENTIAL ORIENTATION

Confidential Initial Consultation

If you, your company, or your organization are facing a complex investigation – or anticipate such risks – early strategic assessment is critical. Decisions made at an early stage can significantly influence the course of proceedings and help avoid irreversible missteps.

In a confidential initial consultation, we analyze your situation, assess the risks, and outline potential courses of action.

Upon request, we coordinate closely with your internal stakeholders and advisors. All consultations are conducted in English as needed, and all attorneys at our firm are fully fluent in English. Absolute confidentiality is guaranteed.

FAQ

Frequently asked
questions about complex
criminal proceedings

What distinguishes large-scale proceedings from “standard” investigations?

Large-scale proceedings involve extensive data volumes, numerous stakeholders, international elements, and often also prolonged timelines. They require significantly more intensive strategic coordination and are commonly seen in major corporate, corruption, and cross-border white-collar matters.

How long do complex white-collar and tax proceedings take?

Such proceedings often span several years. In addition to the criminal case, parallel proceedings, internal investigations, and regulatory reviews frequently run simultaneously. Duration depends heavily on the number of parties involved, data volume, and international scope.

What does international investigative cooperation mean in practice?

Multiple jurisdictions may conduct parallel investigations or exchange information. This creates differing legal requirements and risks that must be carefully aligned. In cross-border corporate and corruption cases, this can significantly impact the overall process.

When should specialized defense counsel be engaged?

Ideally at the earliest indication of investigations, internal investigations, or regulatory concerns. Early strategic decisions often have a decisive impact on the course of complex proceedings and can help prevent or limit escalation.

What characterises a highly complex white-collar proceeding?

Many parties, extensive files (often thousands of pages), international connections, media attention and a procedural dynamic spanning several instances and years. Such proceedings require an overall strategy — not isolated measures.

How high can corporate fines under § 30 of the German Administrative Offences Act (OWiG) become?

In theory up to 10 million euros per offense under the German Administrative Offences Act (OWiG). In practice, fines in the double- to triple-digit million range occur at large companies. In addition, asset confiscation under § 73 of the German Criminal Code (StGB) threatens.

What is asset confiscation and how can you defend against it?

Confiscation (§ 73 of the German Criminal Code (StGB)) covers the seizure of proceeds of an offense. There are various defense approaches against it: contesting the causal connection, proportionality, third-party involvement. The firm has extensive experience with confiscation proceedings.

How does the firm manage media attention to criminal proceedings?

Through a clear line of communication, consistent silence to the outside where necessary and structured messages where sensible. Media and criminal-law strategy are coordinated with one another so as not to create unintended precedential effects.

Does the firm take on international proceedings with authorities from the UK, USA or other countries?

Yes, regularly. In cross-border investigations, international networks are activated. The firm coordinates the German defense and aligns it with foreign requirements.

Highly Complex White-Collarand Tax Criminal Cases