Timo Handel is Associate at BEITEN BURKHARDT's Frankfurt office and member of the White Collar Crime and Compliance practice. His area of expertise comprises the whole field of white collar crime and tax crime, compliance consulting and criminal defence. Timo Handel particularly advises his national and international clients on investigations performed by law enforcement and regulatory authorities and the correction of tax returns as well as voluntary self-disclosures preventing from penalties and administrative fines. Timo Handel further advises on the responsibility of internet service providers, content providers and platform providers by German criminal law and administrative fines law.
Timo Handel studied law with focus on media law at the University of Hamburg. As an articled clerk at the higher regional court of Hamburg (Hanseatisches Oberlandesgericht) with focus on criminal law he completed traineeships for example at an international law firm with focus on media and intellectual property law as well as a small law firm highfocussed on White Collar Crime. From 2014 onwards he worked for the Media Authoriy of Hamburg and Schleswig-Holstein (Medienanstalt Hamburg/Schleswig-Holstein – MA HSH) as legal secretary with focus on Broadcasting Law and the law regarding Protection of Minors in the Media. Since his admission to the German Bar in 2015 he worked as lawyer for EY Law with focus on tax criminal law. Timo Handel has been working with BEITEN BURKHARDT since 2017.
Publications / Lectures
Comment on Federal Court of Justice (BGH), decision of 25 July 2019 - 1 StR 556/18 (Failure to submit advance VAT registration forms as predicate offences of an incorrect annual VAT declaration, also sanctioned as such)
in: NZWiSt, 3/2020, p. 115 et seq.
Comment on Federal Court of Justice (BGH), decision of 20 August 2019 - 1 StR 184/18 (Evasion of VAT - date on which the right to deduct input tax ceases to apply)
in: NZWiSt, 3/2020, p. 111 et seq.
Internet and Media Criminal Law 2019/2020
Timo Handel together with Theresa Rieth
in: Kommunikation & Recht (K&R), 6/2020, p. 409 et seq.
The Concept of Data Protection Authorities for Determining Fines in Proceedings Against Enterprises
in: Kommunikation & Recht (K&R), 12/2019, p. 757 et seq.
Comments on Federal Court of Justice, Decision of 25 October 2018 - 1 StR 7/18 (Tax Evasion by Not Submitting the Annual Turnover Tax Return)
in: NZWiSt, 11/2019, p. 428 et seq.
Carousel Fraud: Risks and Compliance Measures
in: Compliance Berater (CB), 10/2019, p. 361 et seq.
General Suspicion in a Field Audit? New Notification Rules in the Instructions on Criminal and Monetary Fine Proceedings (Tax)
in: Compliance Berater (CB), 5/2019, p. 163 et seq.
Tax Compliance: Changes with Consequences in the New Orders on Proceedings for the Imposition of Administrative Fines (AStBV (St)) 2019
in: Compliance, 04/2019, p. 8
Representation When Filing Corrected Tax Returns
in: Deutsches Steuerrecht (DStR), 15/2018, p. 709 et seq.
Section 153 (1) German Fiscal Code: Notification and Obligation to Correct Ceases upon Knowledge of the Fiscal Authority
in: Praxis Steuerstrafrecht (PStR), 03/2018, p. 68 et seq.
Tax Compliance – Requirements and release of liabilty in accordance with IDW PS 980
in: Deutsches Steuerrecht (DStR), 36/2017, p. 1945 et seq.
Bribery payments and tax evasion – two sides of the same coin
in: Praxis Steuerstrafrecht (PStR), 7/2017, p. 171 et seq.
Applicability of German criminal law in the case of internet behavior – comment on BGH ZUM-RD 2017, 198
in: Zeitschrift für Urheber- und Medienrecht – Rechtsprechungsdienst (ZUM-RD), 4/2017, p. 202 et seq.
Hate Speech – Does German criminal law apply to foreign providers of social networks? Investigation of Sections 3 and 9 of the German Penal Code (StGB), taking into account the country of origin principle
in: MultiMedia und Recht (MMR), 4/2017, p. 227 et seq.
"Panama-Act“ – quick throw with weaknesses
Timo Handel together with Martin H. Seevers
in: Deutsches Steuerrecht (DStR), 10/2017, p. 522 et seq.
Tax Compliance for foreigners– Austrian banking package from a German tax criminal law perspective
Timo Handel together with mit Martin H. Seevers
in: BankArchiv (ÖBA), 12/2016, p. 899 et seq.
»Mein Kampf« – Does a ban on spreading also apply after 2015?
in: Juristische Rundschau (JR), 8/2016, p. 433 et seq.
German residence during an international assignment
in: Praxis Steuerstrafrecht (PStR), 7/2016, p. 196 et seq.
The government draft of the Act to fight corruption in the healthcare sector – a big throw with small weaknesses (part 2)
Timo Handel together with mit Dr Oliver Pragal
in: Zeitschrift für Medizinstrafrecht (medstra), 1/2016, p. 22 et seq.
The government draft of the Act to fight corruption in the healthcare sector – a big throw with small weaknesses (part 1)
Timo Handel together with mit Dr Oliver Pragal
in: Zeitschrift für Medizinstrafrecht (medstra), 6/2015, p. 337 et seq.
Advertising for prostitution and indexed content in broadcast and telemedia: Relevance for administrative fines and competence of the German Media Authorities
in: MultiMedia und Recht (MMR), 11/2015, p. 704 et seq.
Timo Handel regularly gives lectures on the subjects of commercial law and criminal tax law including, inter alia, the following Topics:
"Threats to Credit Institutions from Carousel VAT Fraud" within the scope of the practical Seminar "Update Money Laundering Prevention 2019" of the Association of Foreign Banks in Germany e.V. (VAB) on 27 June 2019 in Frankfurt a. M.;
"Tax Compliance: Current Developments and Practical Information", together with tax advisor and auditor Helmut König, at the German Compliance Conference of the dfv Media Group on 6 June 2018 in Frankfurt am Main.;
"Carousel VAT Fraud in Criminal Tax Law" within the scope of the practical Seminar "Anti-Money Laundering, Terrorist Financing and Other Offences" of the Association of Foreign Banks in Germany e.V. (VAB) in Frankfurt am Main on 12 July 2016.