Tax authorities warn of cyber fraud and legal penalties for false filings

German tax law distinguishes between intentional tax evasion and negligent tax reduction. A careless mistake may lead to a fine of up to €50,000, but does not result in a criminal record or imprisonment. Intentional false statements can be prosecuted under §§ 370 and 378 of the Fiscal Code as tax evasion.

Cybercriminal groups have caused about $24 million in losses by targeting taxpayers in India, Australia and the United States just before filing deadlines. Authorities warn that phishing emails and malicious attachments mimic official tax‑administration messages. The Indian Central Board of Direct Taxes, the Australian Taxation Office and U.S. tax agencies have upgraded e‑filing portals and issued alerts to prevent further damage.