Leonie Linke, LL.M.
Lawyer | Partner | Certified lawyer for criminal law | Certified consultant for white-collar crime | Certified consultant for criminal tax law
Leonie Linke has specialised in white-collar crime and criminal tax law for many years. She defends and advises clients in challenging criminal and tax proceedings, often with complex economic and organisational backgrounds. Her particular expertise in criminal tax law has been recognised in numerous lawyer rankings for many years.
After working for a nationally renowned criminal law boutique, she has been working as a founding partner of the firm for several years. She developed her professional focus during her studies at the University of Bonn and during her legal clerkship. She subsequently obtained a Master of Laws (LL.M.) degree. Since 2020, she has been a certified specialist lawyer for criminal law.
Her special qualifications are underlined by several certifications: in 2019, she was certified as a consultant in criminal tax law (DAA) and in money laundering prevention by the University of Münster. In 2024, she was certified as a consultant in commercial criminal law (DAA).
Leonie Linke publishes articles on issues of tax and commercial criminal law in renowned journals such as NZWiSt and ZWH.
“high level of professional expertise and a very positive character”
Selected specialist publications
§§ 50-59 GwG; §§ 89c, 261 StGB; § 154 AO in: Brock, Geldwäschegesetz, Carl Heymanns Verlag 2024 (mit Adick)
Anmerkung zu BGH v. 18.8.2020 – 1 StR 296/19 (Vorsatz bei Steuerhinterziehung), NZWiSt 2021, 183
Anmerkung zu BGH v. 16.9.2020 – 1 StR 140/20 (Schätzung der Besteuerungsgrundlagen), NZWiSt 2021, 445
Anmerkung zu BGH v. 17.6.2021 – 1 StR 132/21 (Zum Gehilfenvorsatz berufstypisch „neutral“ Handelnder hinsichtlich der Steuerhinterziehung), NZWiSt 2023, 38
Current projects
Defence of managing director in preliminary proceedings by the European Public Prosecutor’s Office for VAT evasion.
Defence of construction group in fine proceedings for breach of supervisory duties by senior employees.
Defence of university lecturer in connection with expert opinions.
Advising employee of pharmaceutical company in international investigation following compliance violation.
Defence of British trader in investigations into cum/ex transactions.
Defence of head of tax department at bank in investigations into cum/ex transactions.
REFERENCES
What others say about Leonie Linke
“Very solution-oriented”
Chambers
2026
“Leonie Linke: A pleasant defender who stands out not only for her above-average knowledge but also for her commitment.”
Legal500
2026
“Leonie Linke has now positioned herself very strongly in the market. She is excellent in her field and is also very committed and willing to work”
Legal 500
2026