Federal prosecutors in Manhattan unsealed an indictment on Tuesday that contained the first charges brought in the United States in connection with the so-called Panama Papers leak.

The indictment, which a grand jury returned in late September, names four men connected to Mossack Fonseca, the shuttered offshore law firm whose activities were laid bare in the leak. The men were charged with tax fraud, money laundering and other crimes as part of alleged schemes that stretch back decades.

Three of the men — an American accountant, a German investment adviser and a German client — have been arrested. The fourth man, a Panamanian lawyer at the center of the accusations, remained at large.

The charges were the second law enforcement action in the past week that stemmed from the Panama Papers. The German police raided the headquarters of Deutsche Bank in Frankfurt on Thursday as part of an investigation into whether the bank helped criminals launder money through offshore tax havens.

The indictment, unsealed in the Southern District of New York, focuses on three advisers: Ramses Owens, a Panamanian lawyer at Mossack Fonseca; Dirk Brauer, a German investment adviser for Mossfon Asset Management, an asset management affiliated with the law firm; and Richard Gaffey, an American accountant in Boston.

According to the indictment, the men helped United States taxpayers evade taxes by using undisclosed foreign accounts and shell companies in places like the British Virgin Islands, Hong Kong and Panama. They also instructed them on how to repatriate those offshore funds to the United States while concealing them from the I.R.S. Among the clients who participated in the scheme, prosecutors said, was Harald Joachim von der Goltz, an 81-year-old German citizen who lived in the United States and began a business relationship with Mossack Fonseca in the 1980s. According to federal prosecutors, he avoided taxes by claiming that accounts he failed to report to the I.R.S. were owned by his 102-year-old mother.

The Panama Papers — millions of confidential documents from the Mossack Fonseca law firm — were first revealed in April 2016 through a collaboration between the German newspaper Süddeutsche Zeitung and the nonprofit International Consortium of Investigative Journalists. The documents shed light on the often illicit methods used by the wealthy and powerful to launder money, hide income and evade taxes through the use of offshore bank accounts and shell companies in island havens. The law firm shut down in March.

The original leak revealed the transfer of hundreds of millions of dollars to accounts connected to a cellist and close friend of President Vladimir V. Putin of Russia, as well as a British Virgin Islands company used by Prime Minister Sigmundur David Gunnlaugsson of Iceland, which led to his resignation. Earlier this year, Pakistan’s former prime minister, Nawaz Sharif, was convicted and sentenced to 10 years in prison after the Panama Papers revealed undeclared property owned by his family overseas.

Mr. Gaffey, an accountant at Elder, Gaffey & Paine in Marlborough, Mass., was arrested in Boston on Tuesday. Neither he nor his lawyers responded to requests for comment Tuesday evening.

Mr. von der Goltz was arrested in London on Monday and Mr. Brauer, the investment adviser, was arrested in Paris on Nov. 15. Neither man could be reached for comment and court documents did not list lawyers for them.

Mr. Owens, the Panamanian lawyer at Mossack Fonseca, remained at large.

The indictment describes how prosecutors believe numerous Mossack Fonseca clients in the United States used the firm to help evade taxes on undeclared accounts offshore.

In one instance, a customer who now lives in Manhattan, identified only as “Client-1,” had evaded income taxes for years with the assistance of Mr. Owens and Mr. Brauer, using accounts o n the Isle of Man and in Hong Kong. When he told them that he wanted to join an amnesty program for American taxpayers with undeclared accounts, the two advisers discouraged him and instead referred him to Mr. Gaffey, the Boston accountant, according to the indictment.

Mr. Gaffey told him about various ways to continue conceal his accounts and also how to repatriate the money to the United States through a fictitious sale, advice the client followed.

In 2013, the client did eventually join the voluntary I.R.S. program, which was set up after a whistle-blower from investment bank UBS disclosed the widespread use of offshore, undeclared accounts by United States citizens.

Mr. von der Goltz, who has lived in the United States since 1984, was another client advised by Mr. Owens and Mr. Gaffey. Mr. Owens served as a director of various entities that held millions of dollars for Mr. von der Goltz.

According to the indictment, Mr. Gaffey directed the payment from offshore accounts of various expenses of Mr. von der Goltz, including mortgage payments, art and grouse shoots.

By 2014, a Swiss bank used by Mr. von der Goltz encouraged him to enter the I.R.S. disclosure program, but he declined. Instead, Mr. Owens came up with a new strategy to evade United States taxes on the earnings of his offshore foundation.

In 2016, after the Panama Papers leaks disclosed Mr. von der Goltz’s name, an unidentified United States law firm contacted the Justice Department on his behalf. However, the indictment alleges that a “statement of facts” provided by the firm about its client contained various false statements about his relationship to the offshore accounts.

Prosecutors said another Mossack Fonseca client, an American businessman who died last year, assisted the Justice Department by going undercover and helping record conversations with Mr. Brauer, the Mossfon Asset Management adviser.

The customer, identified only as “Client-3,” introduced Mr. Brauer to an undercover law enforcement official. As recently as last year — more than a year after the Panama Paper story broke — Mr. Brauer told the undercover official that he could assist him with efforts to launder money and evade United States taxes by creating fake losses for clients, the indictment alleges.

The two men communicated via Skype and WhatsApp, because Mr. Brauer considered those mediums “a little more discrete” than the telephone, according to prosecutors.

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