October 24, 2021


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Doctor.  Oliver Sahan |  juve.de

Doctor. Oliver Sahan | juve.de

about dr. Oliver Sahan

Focus: Defense in commercial and criminal tax matters; Avoiding criminal and regulatory liability for supervisory boards, executive boards, and managing directors
Vita: Lawyer and Partner at Roxin Rechtsanwälte LLP Munich, Hamburg, Düsseldorf, Zurich Education: 2004 Doctorate at Bucerius Law School Hamburg 1997-2001 Studies at Kiel University Career: 2012 Lecturer in Criminal Tax Law at Gießen2009 Partner Roxin Rechtsanwälte LLP2008 – 2012 Lecturer at Criminal Tax Law at the University of Augsburg 2008 Practice Group Coordinator for the Center for Criminal Compliance 2006 Admitted to the Bar and has since worked as a freelance lawyer 2004-2006 Legal Spelling in Kiel and Hamburg 2002-2004 Research Assistant in the White Collar Criminal Law Chair at the Faculty of Law at Bucerius, Hamburg. Publications: Studies

There is no obligation to file a tax return if there is a risk of self-incrimination, Thesis, 2006


Commentary on §§ 355 et seq. of StGB in Nomos Commentary on Gross Criminal Law (3rd ed.), 2013
Commentary on §§ 299 ff. StGB and §§ 377 ff. AO in: Graf/Jäger/Wittig (Hrsg.), Commentary on Commercial and Tax Criminal Law, 2011
Commentary on §§ 355 et seq. of StGB in Nomos Commentary on Gross Criminal Law (2nd ed.), 2011.
Commentary on §§ 355 et seq. of StGB in Nomos Commentary on Gross Criminal Law, 2008.


Criminal Law and Compliance in Practice, In: Scientific and Practical Aspects of the Compliance Discussion, (2013), Editor: Temel/Sözüer, pp. 61-72
Freedom from the Control of Legal Correspondence, in: Criminal Compliance before the Tasks of the Future, (2013), Ed.: Rotsch, p. 133 ff.
Key Case Paper on Criminal Liability of Corrupt Doctors, Legal Tribune Online from April 9, 2013
Internal investigations from a lawyer’s point of view, in: Compliance und Strafrecht (Ed.: Kuhlen/Kudlich/Ortiz de Urbina), 2012, pp. 171-183
BGH announces that corrupt contract doctors will not be punished, Legal Tribune Online from June 22, 2012
No obligation to manage assets on the part of the formally appointed but de facto managing director is helpless, Festschrift für Imme Roxin (2012), pp. 295 et seq.
Communication on Ending Corruption Systems, In: Scientific and Practical Aspects of Discussing National and International Compliance, (2012), pp. 95 et seq.
Corruption in the Health Care System – The Criminal Liability of Contract Doctors for Taking Bribes Still Unsolved, Legal Tribune Online from 05/05/2011
Dangerous terrain – What benefits can contract physicians still accept without risking criminal prosecution? , KVHJ 2011, p. 5 et seq.
The Impossibility of Corruption of Registered Physician Contracts, ZIS 2011, pp. 23 et seq.
Corruption as a Criminal Tax Risk, Festschrift für Erich Samson (2010), p. 599 ff.
Practice Case in Criminal Law, ZJS 2010, pp. 238 ff.
The New Indulgence Program – Effective Ending Corruption Regimes Through Effective Compliance Structures Without Alternative, BB 2010, pp. 647 et seq.
Criminal tax risks for banks and their employees when transferring money to Switzerland, IStR 2009, p. 715
Law Firm Advocates as Representatives of Conflicting Interests, Anwaltsblatt 2008, pp.698 et seq.
Practice Case on Environmental Criminal Law, ZJS 2008, p. 177 et seq.
Remaining scope of the procedure for declaring a continuation pursuant to Article 113 I 4 VwGO, JA 2007, p. 805 ff
Bribery – Punitive Risks for Contract Doctors, Deutsches Ärzteblatt 2007, p. 2392 f.
Section 3 of the Code of Criminal Procedure and Substantive Regulations Governing Offense and Participation Or: Is there a criminal procedural definition of the party involved? , ZIS 2007, pp. 142 et seq.
Is a contract doctor a criminal capable of bribery in business transactions according to Section 299(1) of the Criminal Code? , ZIS 2007, pp. 69 et seq.
The concept of participation in § 3 StPO, JA 2006, p.539 et seq.
Linking and adjudication in criminal matters, JA 2005, pp. 801 et seq.


Fulfillment of the facts of corruption by registered contract doctors? , Comments to BGH of March 29, 2012, StRR 2012, p.390 f.
On the criminal liability of contracted registered physicians for bribery, comment on BGH dated March 29, 2012, ZIS 2012, pp. 386 ff.
On Exemption from Attempted Punishment, Commentary to BGH dated April 27, 2004, JA 2005, pp. 171 ff.
On Exemption from Attempted Punishment, Commentary to BGH dated April 27, 2004, JZ 2005, pp.204 ff.

Book Reviews

Review of Detlef Borhoff, Criminal Investigation Procedure Manual, 2013, StRR 2013, p. 95
Detlev Borhoff Review, Guide to the Main Criminal Prosecution, 2013, StRR 2013, p. 95
Review of Christoph E. Hauschka (Editor), Corporate Compliance – A Guide to Corporate Avoidance of Liability, 2007, ZIS 2008, pp. 481 ff.
Lutz Edam Review, Freedom of Criminal Procedure at the Beginning of the Twenty-first Century, 2007, ZIS 2007, pp. 294 ff.
Review by Marco Mansdorfer, The Principle of No Duplicate in European Criminal Law, 2004, ZIS 2006, pp. 495 et seq.


Festschrift for Imme Roxin (with Michael Reinhart and Lorenz Schulz), 2012

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