Since 2019
Cum-Ex Proceedings – Former Bank Executive
Defense of a former member of the Management Board of an international bank:
- in criminal investigations
Highly Complex White-Collar
and Criminal Tax Proceedings
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 criminal tax 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 in Complex Proceedings
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
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.
Chambers Germany 2026
“The lawyers demonstrate excellent interpersonal skills, building trust quickly with both management and in-house legal teams. This combination of technical expertise, commercial acumen, and personal integrity sets them apart in the German white-collar crime market. The firm has advised us on severally complex matters relating to white-collar crime. The department provides consistently excellent service, tailored advice, and highly responsive support. We are fully satisfied with their work and the value they add to our business.”
The Legal 500 2026
“The collective, highly professional expertise of stetter Rechtsanwälte has impressed and convinced me since my first conversation with Sabine Stetter. Her ability to quickly understand complex issues analytically and to conceptually define and communicate the next steps is an outstanding feature of the firm’s work. The firm’s employees involved are very familiar with the matter and act in an up-to-date and coordinated manner.”
Chambers Germany 2026
“The department demonstrates outstanding ability in handling highly complex and sophisticated matters. They combine deep technical expertise with strategic foresight. They ensure that even the most sensitive issues are managed with precision and discretion. Their strength lies in breaking down multifaceted legal and regulatory challenges into clear actionable solutions. They also coordinate seamlessly with international counsel when cross-border elements are involved. We have full confidence in their capacity to manage high-stakes, multi-layered cases.”
Chambers Germany 2026
“The department combines exceptional legal expertise with a pragmatic, solution-oriented approach. They are not only highly skilled in criminal law and procedural strategy but also understand the business realities and reputational sensitivities their clients face. Their ability to provide rapid, discreet, and reliable advice in high-pressure situations is outstanding.”
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.
Since 2017
Diesel Emissions Proceedings – Former Chief Technical Officer
Defense of a former CTO of a German automotive manufacturer:
- in German criminal investigations, together with strategic advice concerning parallel proceedings conducted by the US Department of Justice;
- in Austrian criminal investigations;
- in successfully resisting numerous attempts to examine him as a witness in civil proceedings;
- in public trial proceedings, including related media strategy.
Since 2008
Siemens Corruption Scandal – Former Chief Financial Officer
Defense of a former CFO:
- in internal FCPA investigations;
- in German criminal investigations;
- in cooperation with US defense counsel in proceedings conducted by the US Department of Justice;
- in cooperation with Argentine defense counsel in criminal proceedings in Argentina;
- successful defense against a mutual legal assistance request from Argentina.
Since 2004
Corporate Defense
First corporate defense mandate: successful defense against an intended administrative fine against one of the world’s largest automotive suppliers.
- Since then, regular representation of corporate clients, particularly in corruption matters and in connection with the diesel emissions scandal, including negotiation of fines of up to the high nine-figure range.
2024 – 2025
Diesel Emissions Proceedings – US Automotive Manufacturer
Defense of one of the world’s largest automotive manufacturers:
- in German criminal investigations;
- by successfully opposing a mutual legal assistance request from Germany to the United States.
2020 – 2025
Wirecard Scandal – Former Head of Accounting
Defense of the former Head of Accounting:
- in criminal investigations, including securing release from pre-trial detention in 2021;
- before the parliamentary inquiry committee;
- in public trial proceedings (12/2022 – 03/2025), including media strategy.
2023
Mask Scandal Germany – Entrepreneur
Defense of an entrepreneur:
- before the parliamentary inquiry committee;
- against multiple measures during pre-trial detention;
- in public trial proceedings, including media strategy.
2021 – 2022
Cum-Ex Proceedings – International US Law Firm
Strategic advice to the managing partner and individual partners regarding legal advice provided to one of the banks involved during the relevant period.
2018 – 2021
Diesel Emissions Proceedings – German Automotive Manufacturer
Defense of a German automotive manufacturer:
- in criminal investigations, including targeted internal investigations;
- through the negotiation of administrative fines;
- through the coordination of executive defense.
2009 – 2012
International Corruption Scandal – US Conglomerate
Defense of a German subsidiary:
- cooperation with German authorities;
- coordination of the integration of international regulatory aspects into domestic proceedings;
- negotiation of administrative fines;
- coordination of executive defense.
2006 – 2010
Siemens Corruption Scandal – Multiple Senior Executives
Defense of approximately 20 internationally active executives:
- in internal FCPA investigations;
- in German criminal investigations.
2000 – 2003
Appellate Proceedings before the Federal Court of Justice (Bundesgerichtshof)
In cooperation with Prof. Dr. Gunter Widmaier.
- First lead appearance before the Federal Court of Justice (BGH Judgment of 24 October 2002 – 2 StR 600/01, published in BGHSt 48, 52)
Our Attorneys
-
Dr. Sabine Stetter
Owner & Founder, Attorney, Specialist Lawyer for Criminal Law & Tax Law
-
Dr. Laura Marie Leitschuh
Senior AssociateAttorney
-
Cheyenne Blum
Senior AssociateAttorney
-
Dr. Anna Berger
Senior AssociateAttorney
-
Lisa Plum
AssociateAttorney
-
Marie-Theres (Maite) Ludwig
AssociateAttorney
The Dynamics of Complex Proceedings
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.
The Legal 500 2026
“The strengths of stetter Rechtsanwälte lie not only in their technical expertise, but also in their strong teamwork and interdisciplinary collaboration. The law firm acts as a strategic partner and not just as a legal advisor. The team understands the company’s internal processes and is able to offer solutions that can be seamlessly integrated into operational practice.”
The Legal 500 2026
“Sabine Stetter: With a stringent defense strategy, she represented me very successfully in disputes with national and international criminal authorities and supported my lawyers in respective countries. Her internationally professional and competent approach in this complex legal matter was a key success factor in the positive development of the criminal dispute.”
Chambers Germany 2026
“The law firm has an excellent understanding of our business and the commercial environment in which we operate. The team considers the practical, reputational and strategic implications.”
The Legal 500 2026
“Her [Dr. Sabine Stetter] professional interpersonal empathy, personal integrity and trust-based approach in cooperation are invaluable – especially in complex and difficult negotiation situations with the authorities/court representatives concerned.”
High Bar for Excluding Intent
Economic and Institutional 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 Proceedings and Cross-Border Risk
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.
The Legal 500 Editorial Commentary 2026
“stetter Rechtsanwälte stands out not only due to its broad expertise in white-collar crime and criminal tax law as well as its visibility in almost all market-relevant criminal proceedings, but also due to its presence of all seniority levels in main hearings. Sabine Stetter and her team acted in the protective mask affair in addition to cum-ex, Wirecard and diesel proceedings.”
Chambers Germany 2026
“Another distinguishing strength is their strong international network and seamless cross-border coordination, which has been crucial in matters involving multiple jurisdictions. The team is highly responsive, available at short notice, and delivers clear recommendations rather than purely theoretical legal analysis.”
Chambers Germany 2026
“The department maintains remarkable depth across all seniority levels.”
JUVE 2025/2026
“The team has a well established international network, both in the United States and in the United Kingdom, which benefits clients with internationally influenced concerns.”
Strength in Proceedings with Public Exposure
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.
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 OverviewOur Goal
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 and Figures
Trust is not earned through self-promotion, but through proven experience, precise work and clients who rely on clear strategic guidance – even under considerable pressure.
+25Years of Specialization
+15Years stetter Rechtsanwälte
+500Cases Handled
“Thank you for the professional collaboration! We had never imagined such an outcome, and yet in the end everything turned out well!”
“Thank you for the perfect handling!”
“Thanks to everyone involved in this outstanding work. Precise, clear, to the point. We are all delighted and exceedingly grateful.”
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 a highly complex investigation from a standard criminal investigation?
Highly complex proceedings typically involve vast volumes of evidence, numerous parties, international dimensions, and lengthy investigations. They require considerably more than conventional criminal defense – they demand strategic planning, meticulous coordination, and continuous case management. Such proceedings commonly arise in large-scale corporate investigations, corruption matters, cross-border financial crime, and other complex white-collar crime cases.
How long do complex white-collar and tax crime proceedings typically last?
Complex proceedings often continue for several years. In many cases, criminal investigations run alongside regulatory proceedings, internal investigations, civil litigation, or administrative reviews. The overall duration depends on factors such as the number of parties involved, the volume of evidence, the complexity of the legal issues, and the international scope of the investigation.
What does international investigative cooperation involve?
Cross-border investigations frequently involve multiple jurisdictions conducting parallel investigations or exchanging information through mutual legal assistance and other international cooperation mechanisms. This creates overlapping legal risks and procedural requirements that must be carefully coordinated. In international white-collar crime and corruption cases, effective defense requires a strategy that takes account of all relevant jurisdictions rather than focusing on a single country.
When should specialist defense counsel be instructed?
As early as possible. Specialist legal advice should ideally be sought at the first indication of an investigation, an internal inquiry, or regulatory concerns. In highly complex proceedings, strategic decisions made at an early stage often have a decisive impact on the direction of the case and can significantly reduce the risk of unnecessary escalation.
What characterizes a highly complex white-collar criminal case?
Highly complex proceedings typically involve numerous parties, extensive case files – often comprising thousands of pages or several terabytes of electronic data – cross-border elements, media scrutiny, and procedural developments spanning multiple courts and many years. Cases of this nature require an integrated defense strategy rather than isolated procedural responses.
How high can corporate fines under Section 30 of the German Administrative Offences Act (OWiG) be?
Under Section 30 of the German Administrative Offences Act (OWiG), the punitive element of a corporate fine may amount to up to €10 million for intentional offences and up to €5 million for negligent offences. In practice, however, significantly higher corporate penalties are not uncommon. This is because corporate fines generally consist of two components: the punitive fine itself and the disgorgement of economic benefits obtained through the offence. Unlike the punitive element, the disgorgement component is not subject to any statutory financial cap. As a result, corporate fines can reach several hundred million euros, particularly in major white-collar investigations.
How does the firm manage media attention in criminal proceedings?
Media strategy is carefully coordinated with the legal defense strategy. Where appropriate, maintaining strict confidentiality is the most effective approach. In other situations, carefully structured public communication may be necessary to protect the client's interests. Every communication strategy is tailored to support the overall defense and minimize unnecessary reputational damage.
Does the firm handle international matters involving the UK, the US, and other jurisdictions?
Yes. The firm regularly advises clients in cross-border investigations involving the United Kingdom, the United States, and numerous other jurisdictions. Where appropriate, we activate our established international network of specialist defense lawyers to coordinate the German defense strategy with the legal requirements of other jurisdictions, ensuring a consistent and effective international response.
Contact
Immediate assistance for urgent needs
We represent clients nationwide and internationally – confidentially, personally, and with clear responsibility at every stage of the mandate.