The work addresses a specific issue in the area of tax evasion, namely the prohibition of compensation in Section 370 (4) Sentence 3 of the Fiscal Code. According to the wording of this prohibition, a (completed) tax reduction occurs even if the tax to which the act pertains could have been reduced for other reasons, or if the tax advantage could have been claimed for other reasons. In extreme cases, this can lead to someone being punished for completed rather than merely attempted tax evasion, even though no tax damage has occurred. The work outlines the conditions under which the Federal Court of Justice (BGH) jurisprudence does not consider certain tax-reducing reasons as other reasons. Furthermore, it discusses the influence of the prohibition on the intent of tax evasion and the assessment of penalties. Finally, the impact of the prohibition of compensation on the fundamental structure of tax evasion is highlighted. De lege ferenda, the author recommends the abolition of the prohibition of compensation to the legislator.