On 25 April 2013, the Federal States of Baden-Württemberg and Hamburg submitted a draft bill on the improvement of combating tax offences (Entwurf eines Gesetzes zur Verbesserung der Bekämpfung von Steuerstraftaten) to the Federal Council (Bundesrat).

The draft bill provides for an uniform statute of limitation period of 10 years for prosecution of tax evasion. Under the current rules, the…

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