Prof. Dr. Stefan Hockertz

Prof. Dr. Stefan Hockertz

Medical scientist (no medical licence)  ·  Toxicology, pharmacology, immunology  ·  Thun, Switzerland
Asset seizure of €1.3 million – no court proceedings for over four years
Case Report — Documentation

Type of persecution

  • State criminal prosecution
  • Asset seizure
  • Public discreditation
  • Search of premises
  • Death threats

Accusation

  • Tax evasion (per official notice); politically motivated proceedings
  • Pursued via penal order without oral main hearing
  • Officially: recognition of the Swiss TPI Consult (Aargau, since 2011) as an independent place of business and thus the applicability of the Switzerland–Germany double taxation treaty

What actually happened?

As a toxicologist, pharmacologist and immunologist with habilitation in the field of medicine (University Medical Center Hamburg-Eppendorf), I have, since March 2020, taken public positions on the Corona measures – particularly on the vaccines used, their risk-benefit assessment and their basis for approval. This work belongs to my profession: for over three decades I have been professionally engaged with the assessment of medicinal products.

Some of my early statements from March 2020 – for example regarding the comparability of SARS-CoV-2 with influenza in the very first phase – were later criticised as overly pointed. I stand by my objections at the time concerning proportionality, the state of the data and the haste of the measures. Several Robert Koch Institute documents released subsequently have confirmed my scepticism at that time.

On the corporate structure: I have run a consultancy (TPI Consult GmbH, Bollschweil near Freiburg) for the pharmaceutical industry since 1994. In 2011 I additionally founded the company TPI Consult GmbH in Switzerland (Stein in the canton of Aargau, since May 2022 as an AG). This Swiss company is duly registered in the Swiss commercial register with its own managing director (a Swiss molecular biologist and toxicologist), its own seat and its own business operations, declares its turnover in Switzerland and pays taxes there regularly at the federal and cantonal level. In 2017, after a tax-law expert opinion and a non-assessment notice, the German tax office expressly confirmed this structure.

What happened in 2021: On 17 June 2021, my office and my private home were searched by the tax investigation authorities; files and IT equipment were seized. In August 2021, an asset seizure followed on my entire German property – bank accounts, real estate, life insurance policies – totalling around €1.3 million. The destruction of the German consultancy that had existed since 1994 went hand in hand with this. The German tax authorities now took the position that the Swiss company was not to be recognised as an independent place of business, and demanded the income earned in Switzerland retroactively from me as a private individual in Germany. In my view, this contradicts the double taxation treaty applicable between Germany and Switzerland.

Mutual agreement procedure: In 2022, I applied for a mutual agreement procedure between the Swiss Federal Tax Administration (ESTV) and the German tax administration. The ESTV accepted the procedure and negotiated with the German side at the end of 2023. Subsequently, the ESTV decided – in my view under political pressure from Germany – against further pursuit of the procedure.

No court proceedings for over four years: To this day (as of spring 2026), there are no court proceedings, no oral main hearing, no verdict. Lawsuits before the fiscal court concerning the asset seizure have shown that exonerating evidence has not been examined more closely – one judge stated to me that exonerating evidence “did not interest him”. The role of my Swiss managing director was relativised in the briefs by pointing to a private connection (his wife’s dance school) and questioning his professional qualification.

In my view: The core of the matter is a political strategy to economically eliminate a critic of the Corona measures. This reading emerges for me from the coincidence of temporal proximity (the house search followed a phase of intense public criticism), the change of course by the authorities (2017 confirmation, 2021 negation of the same construction), and the refusal to apply exonerating evidence and the double taxation treaty.

— Prof. Dr. Stefan Hockertz

Current Status

  • The asset seizure in Germany remains in force; seized assets approx. €1.3 million.
  • No court proceedings to date, no oral main hearing, no verdict – penal order without subsequent trial.
  • The mutual agreement procedure at the inter-state level was concluded without result at the end of 2023.
  • Living in Switzerland since 2021; continues to work professionally there as a toxicologist, pharmacologist and immunologist.
Impact — Documentation

Professional impact

  • Economic destruction of the German TPI Consult GmbH that had existed since 1994
  • Loss of ongoing income (last around €8,000 monthly)
  • Building up an energy-medicine practice in Thun (CH) as well as consulting work at private clinics in Baar and Winterthur

Financial impact

  • Asset seizure of approximately €1.3 million
  • Legal fees so far approximately €400,000
  • Savings exhausted; financing the defence through donation appeals

Personal impact

  • Sleep disorders, depressive episodes, traumatisation, burnout, despair
  • Emigration to Switzerland
  • Social withdrawal after economic destruction of livelihood
  • Distressing death threats that were not pursued by the German public prosecutor

Collegial reactions

  • No solidarity from collegial circles
  • Mostly distancing

Press reactions

  • Predominantly negative to disparaging coverage in the leading German media
  • The amended Wikipedia entry alone is an affront
  • For health reasons, I have at times stopped following the media coverage of my own person

Outlook

Despite everything, I would act the same way again. All people have a right to information – and with my training as a toxicologist, pharmacologist and immunologist, and over three decades of professional experience in the assessment of medicinal products, I have the duty to provide it. I hope this documentation contributes to the public learning what has happened to medical scientists and scientists in this country – and that this does not happen again.

Chronology

March 2020:
First publication on the coronavirus infection; subsequent ongoing statements on measures and vaccinations
17.06.2021:
House search of office and private home; seizure of files and IT equipment
August 2021:
Complete seizure / arrest of all my property in Germany (bank accounts, real estate, life insurance policies)
August 2021:
Economic destruction of the German consultancy that has existed since 1994 – economic execution
from August 2021:
Over €400,000 in legal fees without success; politically motivated investigation
2021:
Emigration to Switzerland
2022:
Application for a mutual agreement procedure between the ESTV (Switzerland) and the German tax administration
End 2023:
ESTV concludes the procedure without result
since 2021:
No court proceedings, no oral hearing, no verdict, so that I cannot defend myself
Note on responsibility

The information in this case report comes from the affected person themselves. The editorial team verifies whether a criminal or professional prosecution has taken place; it cannot verify the factual accuracy of every single statement. Responsibility for the correctness of the account lies with the respective author.

Name
Prof. Dr. Stefan Hockertz
Specialty
Toxicology, pharmacology, immunology
Additional qualifications
Immunotoxicology
Special Functions
European Registered Toxicologist • Doctorate (Dr. rer. nat.) and Diplom-Biologe; habilitation in medicine. Former (1999–2004) Director and Professor at the Institute for Experimental and Clinical Toxicology, University Medical Center Hamburg-Eppendorf. Former (1995–2002) board member, Fraunhofer Institute for Toxicology and Environmental Medicine, Hamburg. Former (1986–2001) researcher at the Fraunhofer Society, Hannover.
Position
Currently in private practice in Thun and consulting at private clinics in Baar and Winterthur
Location
Thun, Switzerland
Age
66 years
Practicing since
1994
Persecuted since
17.06.2021
Documented since
May 1, 2026
Status
Asset seizure of €1.3 million – no court proceedings for over four years
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