Foto von Specialist lawyer for Steuerrecht, Specialist lawyer for Strafrecht, Dr. jur. Marc Fornauf, Lawyer in Koblenz

Dr. jur. Marc Fornauf

Lawyer
Specialist lawyer for Tax law
Specialist lawyer for Criminal law

Koblenz
Tamara Krauskopf
0261 - 404 99 - 761
0261 - 404 99 - 781
Frankfurt
Frau Burger
069 - 247 53 99-94-30
069 - 247 53 99-22

Expertise

Defense and counseling of individuals and companies in the areas of commercial, tax and labor criminal law

Additional qualifications
Doctorate (2010) at the Faculty of Law, Johann Wolfgang Goethe University, Frankfurt am Main (Supervisors: Prof. Dr. Peter-Alexis Albrecht and Prof. Dr. Wolfgang Naucke)

Lecturer at the Institute for Criminal Justice Studies and Philosophy of Law at the Faculty of Law, Johann Wolfgang Goethe University, Frankfurt am Main (since 2010) -> News

Research assistant to Prof. Dr. Peter-Alexis Albrecht (Chair of Criminology and Criminal Law) at the Institute for Criminal Law and the Philosophy of Law at the Johann Wolfgang Goethe University in Frankfurt am Main (2006-2011)

Awards
Part of our tax law team, which was recognized by Handelsblatt in 2024 as one of Germany's Best Law Firms 2024 - Tax Law.



Part of our criminal law team, which was named "Law Firm of the Year Criminal Law" by Lawyers Monthly magazine in 2017.

Memberships
German Bar Association (DAV)

Tax law working group in the DAV

DAV Criminal Law Working Group

Frankfurt Legal Society

Further training
Effective defense in criminal tax matters (07/2025)

Current information 2025 - Steuerberater Akademie Rheinland-Pfalz (06/2025)

Criminal sales tax law (05/2025)

The out-of-court tax dispute (04/2025)

Current information 2025 - Steuerberater Akademie Rheinland-Pfalz (04/2025)

The latest on criminal tax law (01/2025)

Current information 2024 - Steuerberater Akademie Rheinland-Pfalz (11/2024)

Current information 2024 - Steuerberater Akademie Rheinland-Pfalz (09/2024)

System of labor law (07/2024)

The mandate in criminal tax law (05/2024)

Customs law (04/2024)

Manager liability – compliance – aspects of D&O (04/2024)

Company audit on the borderline of tax evasion, defense and negotiation strategies (11/2023)

Update for the criminal tax law mandate – current case law for criminal tax defense (11/2023)

Current supreme court rulings on traffic criminal law and traffic offenses (04/2023)

Compulsory measures in criminal tax law (03/2023)

Update for the tax criminal law mandate! Current case law for tax criminal defense (09/2022)

Overview of the current case law of the Federal Court of Justice on criminal tax law (05/2022)

Defense against asset recovery measures (04/2022)

Interrogation theory and interrogation tactics (04/2022)

Commercial and criminal tax law (11/2021)

Defense strategy in criminal tax proceedings (11/2021)

Practical issues of labor criminal law (10/2021)

Update on the withholding and embezzlement of wages (§ 266a StGB) (09/2021)

all entries The mandate in criminal tax law (05/2021)

Criminal and fiscal criminal law risks in crisis and insolvency (03/2021)

Commercial and criminal tax law (11/2020)

Current rulings of the Federal Court of Justice and current legal issues in criminal law and criminal procedural law (11/2019)

Preparation of the main hearing from an appeal perspective. (11/2019)

Current case law of the Federal Court of Justice on criminal procedure law (09/2019)

The basics of international tax law (01/2019)

The tax fraud case: advisory strategies for tax evasion (11/2018)

Employer criminal law: criminal law risks – specialized legal background – risk management (06/2018)

General tax law, procedural law (AO, FGO) (01/2018)

9th Petersberg Days – What criminal law reforms are needed? (03/2017)

Mistakes in the preliminary proceedings (03/2017)

Legal and technical defense strategies in traffic offense proceedings (10/2016)

Right to adduce, move and evaluate evidence (10/2016)

Forensic science in criminal proceedings (05/2015)

criminal tax law (12/2014)

The latest on the law of revision (06/2014)

The successful legal complaint against a driving ban (03/2013)

Theoretical specialist lawyer course in criminal law (01/2013)

Publications
Treatment of cryptocurrencies in private sales transactions and exchange of one cryptocurrency for another cryptocurrency for income tax purposes

Fee-based physicians working in hospitals are regularly subject to social security contributions...

An overview of blood alcohol limits

Is hit-and-run driving becoming a national pastime?

Doctors: Is there a risk of losing your license to practice medicine if you are the subject of a criminal investigation?

New rules for handling weapons

The marginalization of the independence of the third power in the criminal justice system, dissertation, Frankfurt am Main 2010, Frankfurt criminal science studies, volume 126, ISBN 978-3-631-61340-5. Description: From a pointed criminal-theoretical, constitutional and constitutional position, the importance of the independence of the third power as a guarantor of a constitutional criminal procedure is emphasized, because only in correlation with the separation of powers can it secure the limitation of state power. The development of criminal law is presented, which demonstrates the replacement of the constitutional criminal law by a legally undemanding, opportune and consensus-oriented prevention paradigm. As a consequence, the marginalization of the independence of the third power is summarized because modern preventive criminal law is primarily designed for efficiency and flexibilization, but not for principle orientation.

The reopening according to § 79 BVerfGG from the perspective of preventive detention - a means of regaining unconstitutionally deprived liberty in StraFo 2014, pp. 284-290

The novelty of facts already discussed in the reopening of proceedings, in StraFo 2013, pp. 235-240

The criminal liability of GmbH managing directors and limited company directors in comparison, in GmbHR 2013, pp. 125-132

Preventive detention as a constitutional mandate, in ZRP 2011, p. 89

The independence of the third power in the rule of law of criminal law, in KritV 2010, pp. 217-232

Review of Charchulla/Ernst, legal training in criminal matters, station practice - exam technique – case presentation, 2nd edition, Heidelberg 2010, in ZJS 2011, p. 191

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