In April 2020, Michael Ballweg successfully sued in the German Federal Constitutional Court against the ban on assemblies implemented in response to the covid “pandemic.”  This meant that public protests were again permitted.  Consequentially, hundreds of thousands demonstrated nationwide against covid measures and for fundamental rights, peace and freedom.

Ballweg was arrested in June 2022 and held in prison for 9 months; his trial began last year and is now coming to an end.  The process has revealed the political motivations of the prosecutors.

One charge was dismissed as having insufficient evidence.  Another has turned southward for the prosecutors; it was claimed Ballweg evaded paying tax but, instead, during the trial, evidence has come to light that he is due a refund from the tax office.

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Michael Ballweg is a German entrepreneur who founded the Querdenken-711 (Engl: Lateral Thinking 711) movement in the spring of 2020.  The movement organised large protests against government measures during the covid pandemic.

From June 2022, the BfV implied that the Lateral thinking movement was extremist.  According to the Konrad Adenauer Foundation, a June 2022 statement from Germany’s federal domestic intelligence agency, Bundesamt für Verfassungsschutz (“BfV”), said: “individual protagonists of the Lateral Thinking Movement […] indirectly in connection with protests against [covid] protective measures and via social media to overthrow the existing political order.”

Ballweg was arrested on 29 June 2022 on suspicion of attempted fraud, money laundering and tax evasion.  He was being accused of misappropriating funds from Lateral Thinking 711 for his private use and allegedly evading paying taxes in 2020.  He was released from custody in April 2023.

Since his arrest, Ballweg has been exposed to asset confiscations and seizures, initiated by the public prosecutor’s office, courts and tax offices. He has been on trial since 2 October 2024, charged with attempted fraud and tax evasion.  The public prosecutor was demanding a three-year prison sentence.

In March, the Stuttgart regional court announced that there was not enough evidence to prove Ballweg was guilty of taking money from Lateral Thinking for private use. “The criminal chamber, therefore, suggested that the proceedings be discontinued due to insignificance. But the public prosecutor’s office refused,” Kontext Wochenzeitung reported.

At the beginning of July, the court ordered the tax office to calculate Ballweg’s tax liability for 2020.  “The surprising result: Ballweg would not have paid too little, but around 200,000 euros too much,” Kontext Wochenzeitung said.  “According to the current status of the evidence, no high tax damage could be determined. The presiding judge announced her current legal assessment. Once again, she raised the question of whether the proceedings really have to end with a verdict.” 

The Gateway Pundit explains the conundrum for the authorities:

In a stunning twist that exposes the depths of political corruption and prosecutorial abuse in Germany, “Querdenken” founder Michael Ballweg – once vilified and jailed for alleged donation fraud and tax evasion – is now set to receive a €200,000 refund from the tax authorities. That’s right: the same system that locked him up for nearly a year now admits it owes him money.

While Ballweg is now owed a six-figure sum and vindicated by the very calculations his accusers once demanded, the case against him still hasn’t been officially dropped. Legal experts say prosecutors may be stalling to avoid consequences for their own misconduct, hoping to run out the statute of limitations.

This is more than a legal blunder – it’s a judicial earthquake. Germany’s supposed rule of law is now under heavy scrutiny, as the Ballweg case shines a light on what looks increasingly like a politically motivated witch hunt.

Justice Bombshell In Germany: Michael Ballweg to Receive €200,000 Tax Refund After Nine Months in Jail For Alleged Tax Evasion! – Political Persecution Exposed, Gateway Pundit, 4 July 2025

On the 43^rd day of the trial, 22 July 2025, Lateral Thinking 711 (aka Querdenken-711) published a press release, which we have reproduced below.  Please note that it has been translated into English using an online translator.  The trial resumes on 31 July 2025.  You can find more details about the case on the “Court Case” tab of Querdenken’s website.

Table of Contents

43rd Day of Trial: Grimm’s Fairy Tales More Scientific Than the Charges; Defence Demands Acquittal

On the 43rd day of the trial against Michael Ballweg, all four defence attorneys delivered their closing arguments. The prosecution demanded a three-year prison sentence without parole. The defence unanimously rejected the accusations and called for acquittal and compensation for 279 days of pretrial detention.

The press team is publishing in full the closing statement by Dr. Reinhard Löffler, CDU member of the Baden-Württemberg state parliament, and Michael Ballweg’s final statement.

“Grimm’s Fairy Tales Are an Encyclopaedia of Science”

Dr. Löffler summed up the defence’s position: “Compared to the prosecution’s assumptions, insinuations, and speculations, Grimm’s fairy tales are an encyclopaedia of science.”

He criticised the political dimension of the trial, the exaggerated legal and tax accusations, and the widespread prejudice by the media and authorities.

His conclusion: “I demand an acquittal and compensation for 279 days of unjust pretrial detention.”

Ballweg: “I Am Innocent”

In his final statement, Michael Ballweg reaffirmed his commitment to fundamental rights, even in times of crisis: “I am innocent. My tax advisory firm confirmed that I made a loss of €80,000.”

He thanked the observers and encouraged everyone to face challenges bravely – even in the face of state repression.

Outlook

The verdict in the case against Michael Ballweg is expected on Thursday, 31 July  2025.

Attachments to the press release:

• Closing statement by Dr. Reinhard Löffler (July 22, 2025)
• Final statement by Michael Ballweg (July 22, 2025)

Plea by Dr. Reinhard Löffler

Regional Court Stuttgart, 22 July 2025 Spoken word prevails

Honourable Court, esteemed representatives of the prosecution,

The 61 men and women of the Parliamentary Council who, more than 75 years ago, gave this country a new constitution – our Basic Law – had a clear goal: no more dictatorship, no more arbitrary state action. Instead, binding all state power to the rule of law. The state must guarantee human dignity and ensure freedom and equality.

Freedom of Opinion and the Dialectical Process

Our constitution does not envision a night-watchman state, but a society where everyone may freely express their opinion – in word, in writing, in assemblies and at demonstrations. It does not matter whether the opinion is right or wrong, sensible or absurd, comfortable or uncomfortable.

The Basic Law wants a dialectical process in society that politics absorbs and implements in parliaments. Governments have always struggled with uncomfortable opinions – from protests against the Vietnam War, to nuclear plants like Wyhl and Brokdorf. But never has public discourse been as emotionally charged as during the confrontation with covid measures.

Corona Measures and Their Consequences

There is no doubt: government interventions to contain covid led to the most severe restrictions of basic rights since the founding of the Federal Republic – initially based only on administrative instructions. Legal and medical evaluations were highly controversial. Even the Minister of Health said, “We will have to forgive each other for a lot.”

Social Impact and Political Marginalisation

While the health risks of the virus were real, the state’s response led to social isolation, bans on contact, and loss of livelihood. People were not even allowed to accompany loved ones in death. An unproven vaccine was mandated, and those who refused it were socially ostracised.

The Role of the Accused

We now know many measures were wrong – legally and medically. People were left alone with their fear. It takes exceptional people to stand up to the state and demand their rights, even in a crisis.

The accused is such a person. In April 2020, he founded Querdenken-711, which quickly became Germany’s largest non-parliamentary opposition. They protested for democracy and constitutional values – even during the pandemic. They demanded debate and criticised the authoritarian hygiene regulations. From small vigils to over 500,000 in Berlin in August 2020.

Reaction to the Movement

The government didn’t deal well with dissent. Querdenkers were labelled conspiracy theorists, esoterics, extremists. The newspaper ZEIT called the accused the “number one enemy of the state.” The Spiegel journalists couldn’t stop saying “Reichsbürger.” No debate – just exclusion.

Structure and Funding of the Movement

This did not harm the movement. More and more Querdenken groups were formed in cities across the country, and the defendant acted as a connector. To finance the demonstrations, the defendant called on people to make gifts. More than ten thousand followed this call, resulting in over 1.2 million euros being made available to the defendant and the Querdenken movement – money that went into organising demonstrations and was intended for future large-scale events.

Prosecution and Detention

Then came the second phase. The public prosecutor accused the defendant of deceiving thousands of people about how the funds were used. The allegation: more than €575,000 was supposedly used for private purposes and shuffled between personal accounts. All of the defendant’s personal assets were frozen. The charges were fraud and money laundering. A house search and pre-trial detention followed – allegedly due to flight risk.

According to the prosecution, the defendant had packed his bags and was preparing to flee to Costa Rica. His belongings were supposedly in a shipping container, ready for departure. Michael Ballweg was detained for nine months in the Stammheim prison. A reporting requirement and confiscation of his passport would have sufficed, but his detention also weakened the movement financially. In reality, the container contained monitors, computers and office materials – but no household goods, as was confirmed in court.

Criticism of the Investigating Judge

Several appeals against the detention were unsuccessful. The investigating judge at the Stuttgart District Court, whom we heard as a witness, had the defendant chained to a table leg like a dog for several hours during the hearing, but otherwise did not appear to have a thorough understanding of the case files. The defence strongly criticised the shackling during interrogation. That had little to do with human dignity or due process. I regret that the court let this slide – this must never become standard practice in our courts.

Assessment of the Indictment

The charges of fraud and money laundering were not admitted. Money laundering is defined as introducing assets from organised crime into the legal financial system to disguise their origin. Although banks are obligated to report suspected money laundering under the law – even without proof of the crime – the case gained traction only because the “founder of Querdenken” deposited and withdrew cash. Ultimately, the only charge left was attempted fraud, since the donors reportedly did not care what happened to the money.

Tax Evasion Allegation

An allegation of attempted tax evasion was later added. The defendant was in pre-trial detention, all tax-relevant documents had been seized, and there was no access to Elster (the digital tax portal) in prison. The deadline for filing the tax return passed during his imprisonment. We know since Al Capone that there’s always a tax angle – especially when the case has been so meticulously prepared.

Role of Ministries and Investigators

The Ministry of Finance and the regional tax office (OFD) were “alarmed” – as stated in an email. But why? Michael Ballweg had paid his taxes for years as a successful entrepreneur – and not small amounts. The tax investigators insisted on participating in the house search. They got in via a backdoor – “IT support” request – even though the police did not need such help, since their own specialists even train the tax investigators. The head of the “EG Kreuz” investigation group, who testified here, expressed surprise. A tax officer did find the defendant’s gym bag, which contained brochures about Costa Rica. Nothing incriminating was found on his computer.

Pre-Raid Briefing

There was a preparatory meeting regarding the house search. While it was initially concealed, a judicial officer later confirmed it here in court. There is even a written protocol of this meeting – unfortunately, we were not allowed to review it. It is also not part of the case files.

Income Tax, Tax Liability and Taxation of Political Donations

The defendant is accused of evading income tax because he did not declare donations from his supporters. The supposed tax liability arises because, on advice from the tax office, the defendant registered a company for event marketing. The argument is that the donations should be attributed to the company. But one thing has nothing to do with the other. The donors wanted to support the political goals of the Querdenken movement – not the defendant’s business.

To justify the tax liability, a witness from the regional tax office (OFD) cited a case where a pizza baker in Bavaria asked customers to donate money for a new oven. The tax court ruled those donations were business income.

I had expected the Stuttgart tax office to inform us whether the opponents of Stuttgart 21 – who have been collecting donations for their Monday demonstrations for over 20 years – are also subject to income tax. Apparently not.

Donations to political parties and voter associations are even tax-privileged. Donations up to €6,000 reduce the donor’s tax burden. Parties themselves are not taxed – even though they sometimes fail to keep their promises.

Taxing donations used for organising political assemblies under Article 8 of the German Constitution would be a violation of the right to freedom of assembly. Our Constitution does not allow that.

Tax Calculation and Review by the Tax Office

The court instructed the tax office to calculate the defendant’s tax debt for 2020 based on the court’s specifications. The result: Surprise – the defendant had overpaid by €200,000 in income tax.

The court made significant efforts to determine whether the defendant attempted to evade corporate, trade or value-added tax. Even minor amounts – eight euros, eleven euros and twenty-three euros – were examined in detail.

Legal Classification of Attempted Tax Evasion

According to Section 370 (2) of the German Fiscal Code in conjunction with Section 23 of the Criminal Code, attempted tax evasion is a criminal offence. Every criminal act goes through three stages:

• the non-punishable preparation phase,
• the attempt phase, where withdrawal can still lead to immunity,
• and the damage realisation phase.

Once the damage has occurred, immunity can only be achieved through voluntary disclosure.

An attempt is committed when the individual begins to act directly toward achieving the offence. Subjectively, the person must have firm intent to commit tax evasion. They must know all the factual circumstances that fulfil the offence and understand that their actions could prevent the realisation of a tax claim.

Objectively, they must have begun execution – meaning acts beyond mere preparation, such as:

• issuing false documents,
• incorrect accounting entries,
• falsifying business records,
• omitting assets,
• or submitting inaccurate tax forms.

However, if a taxpayer gives documents to their tax advisor and agrees to review them together before submission to the tax office, that remains a preparatory act.

That was the case here: The defendant and his tax advisor scheduled a meeting for 29 June 2022. The court has the email. We know the meeting never took place – because the defendant was arrested that same day.

If one can speak of an attempt at all, it never went beyond a non-punishable preparatory phase.

On the Attempted Fraud

Let’s turn to the alleged attempted fraud. According to the prosecution, the defendant supposedly turned Querdenken into a business model in order to collect donations that he could use for private purposes. He allegedly deceived the donors about this. That’s not how it happened, but let’s accept that premise for a moment.

Fraud is a classic intentional offence – there is no such thing as negligent fraud. The perpetrator must act with the intent to enrich himself or a third party by deceiving another. His intent must cover all elements of the offence: deception, inducing error, disposal of assets and financial loss.

In addition, there must be an intent to gain. The perpetrator must aim to obtain a financial benefit. This intent to enrich must be established separately from intent.

Witness Testimonies and Documentation

Over the course of 42 trial days, we heard dozens of witnesses – sign language interpreters, paramedics, a seamstress. Not one stone was left unturned.

Many supporters helped in various ways with the organisation and the demonstrations. We heard from all of them. Each received financial reimbursement from the defendant for expenses or travel costs. All invoices were submitted and paid by the defendant. Lodging and meals for helpers at the rallies were covered.

We’ve learned that a large demonstration can easily cost a six-figure sum. There is no evidence that the defendant diverted money for personal use.

If the prosecutor now presents a list of supposed fraud cases, I would counter that the Higher Regional Court (OLG) already dismissed those.

Compared to your speculation, insinuations, and assumptions, Grimm’s fairy tales are an encyclopaedia of science.

Everyday Expenses, Crypto Assets, and the Prosecutor’s Attitude

The chamber even inquired meticulously about what was eaten and drunk during regular meetings on Werfelstraße. Coconut water became a “running gag.”

There is no indication of where, how, or even if the defendant allegedly diverted donation funds for private purposes.

I still maintain: it’s easier to tell the eye colour of the ox in a stew than to find fraudulent intent in these witness statements.

And yes, there is still money from the donation fund. The defendant invested it – including in cryptocurrency. Why not? The banks cancelled his accounts for flimsy reasons.

I was shocked that the prosecutor advised the defendant, after he complained about the asset freezes and his lack of personal funds, to simply use the crypto capital – after all, it had increased significantly since 2020.

Was that incitement to commit a crime?

But if the defendant is allowed to use those crypto funds – why is the prosecution charging him?

Conclusion

Honourable Court, a long trial is coming to an end. Thank you for your patience and fair conduct – despite my teasing, and despite the prosecution’s motion to disqualify all professional judges after a legal discussion with the chamber. A unique event in my career.

The prosecution’s accusations have melted like snow in the sun.

I request acquittal and compensation for 279 days of unjust pre-trial detention. Thank you.

Dr. Reinhard Löffler 
Closing Argument, July 22, 2025 – Stuttgart Regional Court 
Spoken word prevails

Final Statement by Michael Ballweg

Regional Court Stuttgart, 22 July 2025 Spoken word prevails

Madam Presiding Judge, Honourable Court, Respected Prosecutors, dear trial observers,

I consciously chose a silent defence in this trial. In a proceeding that, from my point of view, was politically motivated from the start, it was important to me to focus on the evidence – not on how my words might be interpreted.

Even during a pandemic, fundamental rights must apply. They must serve as beacons in times of crisis. That is what I stood for, and what I will continue to stand for.

The Querdenken movement showed during demonstrations what really matters in difficult times:

• integrity,
• humanity,
• and courage.

Arbitrariness thrives only in the dark. That is why I sincerely thank all the trial observers and the media who have reported and continue to report on this case.

I have learned a lot throughout this trial. Let this also be a source of courage to others – everything passes, and we should face the challenges that life presents us.

I am innocent. My tax advisory firm confirmed that I made a loss of 80,000 euros.

I thank the court for its thorough review of the case.

I firmly believe: The future belongs to those who follow their hearts – no matter what the critics say.

Because it is the outsiders who change the world and make a real, lasting difference.

Thank you.

Regional Court Stuttgart, 22 July 2025 Spoken word prevails

Featured image: Michael Ballweg at the Stuttgart Regional Court, taken from Court proposes discontinuation of Ballweg proceedings, Spiegel, 17 March 2025

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