On 22 January 2024, the Chair of Business Criminal Law, Compliance and Digitalisation hosted the thematic evening “Boundaries Between Administrative and Criminal Law.” The event marked the conclusion of the FFF project of the same name, led by Mag. Dr. Günther Schaunig, BA, and coordinated by Prof. Dr. Konstantina Papathanasiou, LL.M. The evening provided an introduction to the boundaries between administrative and criminal sanctions.

In both the Principality of Liechtenstein and the DACH countries (Germany, Austria, Switzerland), state responses to crime “oscillate” between criminal law and administrative law. This division affects large parts of business criminal law in Liechtenstein, particularly tax criminal law. The consequences of this distinction extend to both substantive criminal law and criminal procedure law.

Against the backdrop of the criminal law’s role in protecting legal interests, the thematic evening shed light on the specifics of the criminal justice system in the Principality of Liechtenstein, such as the classification of offences into felonies, misdemeanours, and contraventions, along with their corresponding legal consequences. Given the considerable number of laws and regulations related to business criminal law in Liechtenstein, participants quickly identified points of reference to their own fields of practice.

A thematic focus was placed on tax criminal law. Here, criminal liability essentially arises from the endangerment or violation of tax obligations. The strict obligations to cooperate in the regular tax procedure have no equivalent in tax criminal proceedings, as the accused may not be compelled to self-incriminate. In the context of criminal proceedings, in addition to the judicial code of criminal procedure, the long-standing Act of 21 April 1922 on General National Administration may also be relevant, as it contains special provisions on administrative criminal proceedings.

The event was met with great interest, attracting participants from authorities, law firms, and financial service companies, underscoring the high relevance of the topic for the Principality of Liechtenstein. The evening concluded in a relaxed atmosphere with an apéro.