Dr. Matthias Frank

Studied law in Kiel and Münster. Legal clerkship at the Higher Regional Court of Hamm at the Regional Court of Münster. Doctorate in tax law. Practiced as an attorney since 2011, first in a law firm specializing in white-collar criminal law in Dortmund and subsequently in law firms specializing in criminal tax law and tax litigation in Cologne and Bremen/Hamburg. As a lawyer with Schomerus & Partner since 2023.

Dr. Frank advises and assists you as a specialist in criminal law and tax law in preventive consulting (tax compliance), in the preparation of voluntary declarations and in every phase of (tax) criminal proceedings.

Preventive consulting (compliance) is now also of great importance for medium-sized companies and especially for non-profit organizations. Efficient compliance management systems minimize liability and criminal liability risks.

If no or incorrect tax returns were filed in the past and the tax office has not yet discovered the tax evasion, Dr. Frank will advise you on the preparation of voluntary declarations and corrective declarations with the aim of exemption from punishment.

If (tax) criminal proceedings have already been initiated, Dr. Frank will assist and represent you in any procedural situation. This includes, for example, assistance during searches, representation in custody matters, defense in preliminary proceedings or a main hearing in court, up to the conduct of criminal appeal proceedings (e.g. complaint, appeal, revision).

Often, parallel to the criminal tax proceedings, tax proceedings (e.g. tax audit, objection or complaint proceedings) are conducted, the support of which is taken over by Dr. Frank.

As a certified consultant for non-profit law, Dr. Frank also advises on all questions of non-profit law.

• Nonprofit law

• Criminal tax law

• Self-disclosures

• Preventive consulting/tax compliance

• Tax audit, objection and complaint proceedings

• Commercial criminal law

• Customs criminal law

• Hanseatic Bar Association Hamburg

• Hamburg Bar Association e.V. (Criminal Law Working Group)

• Economic Criminal Law Association e. V.

• Penalty-free voluntary disclosure despite ongoing external audit, with Dr. Martin Wulf, Stbg 2013, p. 507 et seq.

• Breakthrough of the Force Majeure in Connection with Cross-Border Employment, with Dr. Herbert Olgemöller, Stbg 2016, pp. 359 et seq.

• Penalized benefits granted to foreign public officials within the meaning of Sec. 4 (5) Sentence 1 No. 10 EstG after the reform of corruption offenses, with Prof. Dr. Burkhard Binnewies, AG 2017, p. 22 et seq.