Are they criminal? Having an offshore company generally isn’t illegal. There may be questions about how some political figures' (for example) funds were obtained in the first place, but the mere existence of funds in some tax-advantaged vehicles is no evidence of a crime.

gosh, one would think that some of the funds might be ill-gotten proceeds from criminal enterprises, but if the use of off-shore entities are prima facie evidence of criminal intent, then I'm in trouble.