Dr Matthias Sartorius
Lawyer, Specialist lawyer for criminal law
Partner
Profile
Dr Matthias Sartorius has been representing corporates, management boards and executives in all matters of commercial and tax criminal law for over ten years. His focus areas include criminal employment law, capital markets criminal law, tax and environmental criminal law as well as medical criminal law. He is a member of the DICO (Deutsches Institut für Compliance e.V.) working group on internal investigations, regularly lectures in the Economic Crime Investigation course for the Federal Criminal Police Office, and is responsible for the subject area of the main criminal trial in the certification course in Commercial Criminal Law (DAA).
He is considered a “strong negotiator” (JUVE) who, thanks to his “professional excellence” (Legal 500) and “outstanding tactical instincts” always “finds a way” (JUVE), even in difficult situations. The editors of JUVE have repeatedly honoured him as a “rising star in commercial and criminal tax law”. Handelsblatt (Germany’s best lawyers in the fields of commercial and tax criminal law as well as corporate governance & compliance), WirtschaftsWoche (best lawyers in the field of individual defence briefs) and Lexology Index (leaders in business crime defence) list him in their relevant rankings of recognised experts. According to the rankings of the German Institute for Legal Departments & Corporate Lawyers (KanzleiMonitor), he is not only one of the leading lawyers in criminal law, but also one of the ”Top 100” across all areas of law.
Curriculum vitae
- Legal studies at the University of Cologne with a focus on commercial criminal law
- Doctoral thesis on commercial criminal law (Strafbarkeit von Gremienreisen des Aufsichtsrates)
- Lawyer at Feigen Graf since 2012
- Specialist Lawyer for Criminal Law since 2015
- Partner at Feigen Graf since 2019
References
Areas of Practice
Criminal employment law
Compliance investigations
Capital markets criminal law
Criminal law on corruption
Medical criminal law
Regulatory offences law
Pharmaceutical criminal law
Consumer criminal law
Tax criminal law
Environmental criminal law
Embezzlement cases
Antitrust criminal law
Selected Publications
Causa Cum/Ex finita? – The evaluation of Cum/Ex transactions under criminal tax law according to the landmark decisions of the BGH and BFH
Sartorius/Henckel
DStR, 1022 ff., 2022
Comment on BGH 8.3.2021 – KRB 86/20, Limits of the association fine
Sartorius
NZWiSt, 24 ff., 2022
The end does not justify the means – Cum/Ex and tax evasion as gang and commercial fraud
Sartorius
DStR, 1597 ff., 2021
Internal investigations under the planned Association Sanctions Act – The opposite of good is well-intentioned
Sartorius/Schmidt
wistra, 393 ff., 2020
Comment on FG Niedersachsen v. 20.09.2018 (11 K 267/17), On the prohibition of exploitation in taxation proceedings in the case of a seriously flawed search
Sartorius
NZWiSt, 352 ff., 2019
Ch. 4 Withholding and misappropriation of remuneration, section 266a of the Criminal Code; Ch. 11, Covert hiring-out of workers and bogus self-employment; Ch. 12 The criminal and administrative offences of the AÜG
Graf/Sartorius
Handbuch Arbeitsstrafrecht, 2017
Financing of disadvantage compensation measures by companies – tortious action or permissible sponsoring?
Sartorius/Cordes
NZWiSt, 401 ff., 2013
Criminal liability of board trips of the supervisory board – breach of trust and corruption in connection with so-called pleasure trips
Sartorius
Editorial, 2014
The commencement of the limitation period in the case of breach of trust – necessity of a redefinition
Sartorius/Cordes
NJW, 2635 ff., 2013
Selected Presentations
Opening Statement, Affirmative Evidence Requests and Stipulation of Facts
38. Herbstkolloquium, 12.11.2021
The new corporate criminal law – internal investigation
DICO Webkonferenz, 26.05.2020
Lecture “Commercial Criminal Law”, Master’s Programme Compliance and Corporate Security
Rheinische Fachhochschule Köln, 2020/21
Internal investigations – update and outlook on the new legislation
DICO Compliance Forum, 14.05.2019