Defense Team Statement: Michael Ballweg

Estimates Instead of Thorough Investigations

The testimony revealed that the tax allegations against Michael Ballweg were based on a series of estimates unsupported by facts or detailed investigations. The tax investigator admitted that he:

• Relied on unverified police documents without examining the context of individual revenues and expenses.
• Ignored supplementary evidence and did not conduct additional interviews, stating, "The police had already conducted interviews."
• Failed to conduct a closing meeting under § 201 AO, a mandatory step to address the taxpayer’s objections.

However, police interviews pertained to charges of fraud and money laundering, not tax matters. The defense submitted extensive evidence about costs during the detention hearing, which remains unconsidered and excluded from both the investigation and the final report.

Questionable Reasoning and Evasion of Responsibility

The tax investigator repeatedly cited his limited authorization to testify and shifted responsibility to colleagues. Particularly questionable was his claim that funds withdrawn from and redeposited into the same account constituted business revenue.

Attorney Gregor Samimi commented: “The entire investigation was based on a superficial plausibility check. Neither the tax office nor the prosecution fulfilled their obligation to substantiate these estimates with reliable facts.”

Refusal to Extend Filing Deadline – A Deliberate Obstacle

The tax investigator confirmed that he intentionally blocked an extension for filing the tax return, as it would have, in his words, “torpedoed the tax fraud case.” At the same time, he admitted he had no explanation for how an electronic tax return could have been filed from pretrial detention when the necessary documents were confiscated. During the ninth hearing, the director of the Stuttgart correctional facility testified that there is no internet access in the facility and only offline PCs are available, restricted to viewing PDFs and audio files.

Attorney Dr. Reinhard Löffler remarked: “A cooperative approach between the tax authorities and Michael Ballweg could have resolved all issues. Instead, a confrontational path was chosen – a tactic that lacks any legal basis.”

The Overlooked Tax Return

Particularly striking was the tax investigator's claim of being unaware of a VAT return filed in 2023, which not only showed no profit but reported a loss. To the related figures in his report, he stated: "I only copied text modules from my colleague and did not verify the numbers."

Michael Ballweg emphasized: “It’s absurd that a case is built on amateurish estimates while a professional tax return is ignored. It’s becoming increasingly clear that this trial has objectives other than uncovering the truth.”

Conclusion and Outlook

The hearing once again revealed significant shortcomings in the investigation and underscored the defense's determination to address these issues. The next hearing is scheduled for Tuesday, December 3, 2024, when a representative from the Regional Tax Office will testify.

Contact

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