11th Day of Trial in the Case of Michael Ballweg – Faulty Figures, Unsupported Estimates, and Troubling Investigative Gaps

Tax allegations built on incorrect figures

The testimony of the senior finance official made clear that the tax issues in question are far from settled and still require substantial review. So far, the allegations have rested entirely on estimates that the authorities themselves have acknowledged to be flawed. The witness also confirmed that any allegation of tax evasion must be tied to an actual, legally existing tax liability.

Attorney Gregor Samimi commented: “It became clear today that the prosecution’s case is not built on a solid foundation. If the state wants to bring charges, it must rely on reliable numbers. That groundwork was simply never done.”

Missing calculations and incorrect amounts

The responsible tax officer testified that she had merely adopted the estimates prepared by the investigators. The fact that Michael Ballweg filed his tax return late because he was in custody and his tax documents had been seized should, under a proper discretionary decision, have resulted in an extension of the filing deadline. By her own account, however, she treated those circumstances as secondary and shifted responsibility to her superiors.

The hearing also revealed that the prosecution’s case is based on an estimated amount of 324,000 euros — a figure that is demonstrably incorrect. In reality, because of substantial advance payments already made, the actual income tax burden was only 234,000 euros, as shown by the tax assessment presented by the witness.

Attorney Ralf Ludwig stated: “The prosecution filed charges without reliable figures and in disregard of professional expertise. That is not only unprofessional — it raises serious concerns about the rule of law.”

Testimony benefits Michael Ballweg

Both witnesses indicated that the proceedings have been shaped by poor communication and incorrect assumptions. They confirmed that Michael Ballweg had already submitted a tax return through his tax advisors — a filing that was not taken into account. It also became clear that the prosecution ignored key figures, even though they had been disclosed repeatedly in advance.

Attorney Dr. Reinhard Löffler said: “The prosecution is on very thin ice. The facts presented today show clearly that the indictment cannot be sustained. It is time to separate the tax issues from the main proceedings and discontinue that part of the case under Section 154 of the Code of Criminal Procedure.”

Michael Ballweg calls for clarity

Michael Ballweg sharply criticized the conduct of the authorities: “It seems the prosecutors are working with calculators that have no minus key, while the tax investigators are using ones without a plus key. That is how artificial gaps between income and expenses get estimated into existence. It is time for clarity.”

Conclusion and outlook

The defense is calling for the tax-related issues to be severed from the main case and for a possible discontinuation under Section 154 of the Code of Criminal Procedure. The next day of trial is scheduled for Thursday, December 5, 2024. The focus will then shift to the questioning of the tax investigator who initiated the proceedings.