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Dr Matthias Sartorius

Lawyer, Specialist lawyer for criminal law



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. Since 2016, he has been a lecturer for commercial criminal law in the Master’s programme in Compliance at the University of Applied Science, Cologne and is a member of the DICO (Deutsches Institut für Compliance e.V.) working group on internal investigations. He is also a regular lecturer on the “White Collar Crime” course for the German 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 “strategically clever” (Juve 2023/24), works with an “excellent tactical sense” (Juve Steuermarkt 2022/23) and is ” technically excellent” (Legal 500 2021). In the years 2020/21 to 2023/24, he was honoured four times in a row by the JUVE editorial team as a “rising star in commercial and criminal tax law”. Handelsblatt lists him as one of “Germany’s best lawyers” in the areas of white-collar criminal law, criminal tax law and corporate governance & compliance (Handelsblatt 2023).

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


strategically clever, unagitated
JUVE 2023/24
legally well-founded, pragmatic
JUVE 2022/23
one of the (across all areas of law) “Top 100 Lawyers”
Kanzleimonitor 2023/24
technically excellent
Legal 500 2021
always extremely precise, he is outstanding
JUVE 2022/23
high achiever in the area of commercial and tax criminal law
JUVE 2023/24
one of “Germany’s best lawyers” in the area of commercial and tax criminal law as well as corporate governance & compliance
Handelsblatt 2023
highly competent, to the point
JUVE Steuermarkt 2023
a “leading lawyer in the area of criminal law”
Kanzleimonitor 2023/24

Areas of Practice

Criminal employment law

Internal 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


DStR, 1022 ff., 2022

Comment on BGH 8.3.2021 – KRB 86/20, Limits of the association fine


NZWiSt, 24 ff., 2022

The end does not justify the means – Cum/Ex and tax evasion as gang and commercial fraud


DStR, 1597 ff., 2021

Internal investigations under the planned Association Sanctions Act – The opposite of good is well-intentioned


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


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


Handbuch Arbeitsstrafrecht, 2017

Financing of disadvantage compensation measures by companies – tortious action or permissible sponsoring?


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


Editorial, 2014

The commencement of the limitation period in the case of breach of trust – necessity of a redefinition


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