Criminal Asset Confiscation in Germany

What can be confiscated?

The prosecution seeks confiscation of an account balance or a specified sum of money. The questions are whether that value came from an unlawful act, who received it and how much can be confiscated. We represent defendants, companies and other affected rights holders in criminal confiscation proceedings.

Under section 73 of the German Criminal Code, the court confiscates what an offender or participant obtained through or for an unlawful act. Benefits derived from those proceeds may also be included. The authorities must establish the connection to the relevant conduct. A payment into an account does not, on its own, establish that the whole amount constitutes criminal proceeds.

When the claim is for a sum of money

Where the original asset cannot be confiscated, section 73c provides for confiscation of its equivalent value. Having already spent the money does not automatically remove the risk. We check the calculation against payment records, contracts and accounts.

Section 73d governs deductible expenses and estimation. Expenditure on committing or preparing the offence is generally excluded from deduction, with a statutory exception for performance of an obligation owed to the victim. A calculation based simply on turnover or profit is therefore not sufficient in every case.

Who owns the affected assets?

A company's assets must be distinguished from those of its directors and shareholders. Confiscation against someone other than an offender or participant requires a statutory basis, in particular under section 73b. We examine who actually received the benefit and the grounds for attributing it to a third party.

For the consultation, we need the confiscation application or court decision, correspondence and documents concerning the payments and ownership rights. These records help identify the objections and applications available at the relevant stage of the proceedings.

Has your account already been frozen?

An asset restraint order under section 111e of the German Code of Criminal Procedure can secure a possible later confiscation of equivalent value. If accounts have already been attached, enforcement, possible security and urgent payment obligations also need attention. Our guidance on asset restraint at a company explains the first steps.