According to Section 3, Paragraph 4 of the HSchG, this law also applies to any reference to (potential) legal violations that could harm the financial interests of the Association, as per Article 325 TFEU and specific definitions in relevant Union actions. This mainly pertains to fraud related to expenditures that damage the financial interests of the European Union (see: californialawyerusa.com) and misuse of funds and assets that negatively impact the EU’s financial interests (Article 168g StGB). Offenses such as fraud (Article 146 ff StGB), breach of trust (Article 153 StGB), misuse of funds (Article 153b StGB), and other violations of the StGB may also be included if they result in financial harm to the Association.
Internal Market Regulations, Competition, State Aid, and Corporate Tax Rules
Moreover, the material scope of Article 3, Paragraph 5 of the HSchG extends to violations of internal market regulations, as defined in Article 26, Paragraph 2 of the TFEU, such as the free movement of goods (Article 34 ff TFEU) or the freedom to provide services (Article 56 ff TFEU). Furthermore, breaches of Union rules regarding competition and state aid are also within its purview.
Violations of internal market regulations related to corporate tax obligations also fall under the HSchG’s material scope. Likewise, agreements aimed at securing tax advantages that run counter to the intent or objectives of corporate tax laws are covered.
Excursus: Exceptions to the Scope
Article 3, Paragraph 6 of the HSchG outlines certain exceptions where the HSchG does not apply. For instance, it exempts individuals bound by professional confidentiality. This affects legally regulated professions such as doctors, psychologists, health care providers, lawyers, notaries, and accountants. Similarly, information entrusted to clergy of legally recognized churches or religious organizations is also excluded.
There are additional exceptions for public contracts and concessions that are crucial to national security interests. Additionally, the HSchG does not override the Criminal Procedure Code (StPO) once there is an initial suspicion of a crime (Article 1, Paragraph 3 StPO). In my opinion, the applicability of the StPO means that the defendant's rights in a criminal defense cannot be restricted by the provisions of the HSchG.
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