Global Investigations Review - The law and practice of international investigations

Two Brits face trial in Germany’s first criminal cum-ex case

By Emily Casswell

12 April 2019

Two Brits face trial in Germany’s first criminal cum-ex case The Drachenburg (Dragon’s Rock) castle overlooking the city of Bonn, where the district court is deciding whether to try Germany’s first cum-ex tax evasion case. (Credit: iStock/SKLA)

Cologne public prosecutors filed a criminal indictment against two traders for serious tax fraud at a court in Bonn. If accepted the west German city will take centre stage in the prosecution of individuals for conduct linked to what has been described as the biggest tax fraud case in Europe.