Unsealing and Search of Seized Documents and Assets in the Context of a Tax Criminal Investigation

Facts

This case involved a tax criminal investigation against [A.] , the responsible managing director of several erotic clubs and companies. The Federal Tax Administration (FTA) had conducted searches and seizures in the business premises and private residences of [A.] and sealed the seized documents, data carriers, and assets. [A.] and the affected companies [B. GmbH] and [C. GmbH] opposed the requested unsealing and search of these items.

Considerations

The Federal Supreme Court found that the searches and sealings were lawful. There was sufficient suspicion of guilt against [A.] since sales had not been or not fully taxed in several of his companies over the years. The unsealing and search of the seized documents and data carriers was…