State prosecutors in Frankfurt today issued pictures of Mobeen Iqbal, 32, and Ashraf Muhammad, 35, who are wanted on international warrants for tax fraud for allegedly running the scheme between August 2009 and April 2010.
Their whereabouts are unknown, but investigators say they are believed possibly to be in Dubai.
Prosecutors say emissions certificates were bought and sold in an elaborate chain of transactions involving German and foreign companies that served to cover up missing or inaccurate tax declarations.