Ten years after the Panama Papers, enablers and tax cheats are still being brought to justice

In a court in Cologne, Germany, a former law firm executive sat and listened as his lawyers read out a statement.

“In the end, I accept the consequences,” his lawyers told the courtroom on his behalf at the March hearing.

For Christoph Zollinger, a dual Swiss-Panamanian citizen and former partner at Panamanian law firm Mossack Fonseca now facing charges of facilitating tax evasion, those consequences have been more than 10 years in the making.

Zollinger’s alleged crimes were...