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Under disciplinary law, the loss of civil service remuneration—specifically, dismissal from the civil service or the forfeiture of pension entitlements—does not automatically follow every instance of tax evasion.

The decisive factor is whether the tax evasion qualifies as a breach of official duty within the meaning of Section 47 (1) sentence 2 of the Civil Servant Status Act (Beamtenstatusgesetz – BeamtStG). According to case law, this is generally the case for intentional tax evasion under Section 370 of the Fiscal Code (Abgabenordnung – AO), given the potential penalty of up to five years' imprisonment and the typically significant harm to society; such acts constitute serious white-collar crimes that typically violate the obligation to conduct oneself in a manner worthy of respect and trust.

Whether dismissal from the civil service or the forfeiture of pension entitlements is warranted depends on the connection between the offense and the official duties:

In cases of off-duty tax evasion with no connection to official duties, case law generally considers demotion as a possible sanction. However, the risk of dismissal from the civil service arises if the evaded amount exceeds the one-million-euro threshold.

If there is a connection to official duties—such as manipulation carried out in the course of performing one's job—dismissal from the civil service may be appropriate even for significantly lower amounts, provided the conduct affects the core area of ​​the official's duties and was committed with considerable intensity over an extended period.

In cases of off-duty tax evasion that nonetheless involves a connection to official duties—such as the evasion of personal income tax—the outcome depends on whether the civil servant failed in the core area of ​​their duties and thereby lost the confidence of their employer.