The LG Eating has made it clear that the seizure of accounting records may be seized in the office of an accountant (this must also apply to a lawyer) only limited circumstances :
accounting records of an accused who are the tax advisors, as long seizure-free according to § 97 para 1 Code of Criminal Procedure, as it the Tax act, ie a maximum to the generation and release of the respective accounts (LG Essen, Judgement of 12.08.2009, 56 Q 7 / 09).
Note:
This view is, however, by the tax police agencies in their work rules (AStBV) divided not so explicitly. There it is ultimately left to the discretion of the Tax investigators found, the legal opinion he represents.
If the tax adviser accused himself, the privilege is seizure pursuant to § 97 Code of Criminal Procedure does not apply to files that concern him as a suspect.
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