Anyone carrying cash when entering or leaving Germany must fulfil any obligation to declare or notify the authorities. This requirement also applies to securities and other means of payment, as well as valuables (such as expensive jewellery). If you fail to fulfil this obligation, you could face a heavy fine or even an investigation for suspected money laundering. In addition, the responsible tax office or tax investigation centre will usually be informed of the discovery of cash. This situation represents both an emotional burden and a legal challenge for those affected.
To provide our clients with the support they need, Schlun & Elseven Rechtsanwälte offers skilled and committed legal assistance in Germany. Our legal team consists of experienced defence lawyers, including former public prosecutors, with extensive experience dealing with the customs and tax authorities in Germany. We will advise you on your rights as a defendant and support you with the necessary commitment to achieve the best possible outcome.
Please do not hesitate to contact us directly to benefit from our expertise.
Obligation to Register from €10,000 Hard Currency when Entering Germany
Anyone who carries cash or other liquid assets with them a total value of € 10,000 or more when entering Germany from a non-EU state or leaving Germany for a non-EU state must declare this amount in writing. This must be done without being asked by the responsible German customs office. Failure to report or false declaration may result in a fine.
Transit flights from a non-EU state via an EU member state to another non-EU state are also subject to the obligation to declare cash exceeding € 10,000. So if you are in the international transit zone of a German airport during a stopover, registration must take place before the connecting flight.
All persons carrying cash are required to register. It is irrelevant to whom that hard currency belongs and why the person is carrying them. The term “cash” includes cash and securities such as savings bonds, cheques or shares. If it is a foreign currency, it must be converted into euros at the exchange rate on the day of entry or exit.
The obligation to declare cash is based on Regulation (EC) No 1889/2005 of the European Parliament and of the Council of 26 October 2005 on controls of cash entering or leaving the EU. Further details are contained in German law under § 12a ZollVG. The background to the obligation to declare is to counteract illegal movements of money across the borders of Germany. It thus serves to combat money laundering and financing terrorism and crime.
Overall, its deterrent character is intended to contribute to the strengthening of security and prevention of criminal offences at EU level.
Oral Obligation to Report Equivalent Means of Payment
There is only a verbal duty of disclosure upon request by customs if a person enters Germany from a non-EU country with equivalent means of payment with a total value of EUR 10,000 or more or vice versa (§ 12a (2) ZollVG). Here, too, a false or omitted declaration can result in a fine. If necessary, information on the origin, the beneficial owners and the purpose of use must also be provided, as well as evidence in this regard.
Equivalent means of payment are savings books, electronic money and precious metals such as platinum, gold or silver, and precious stones such as diamonds, rubies, sapphires or emeralds. This term does not include jewellery and other goods made of precious metals or precious stones. Therefore, there is no obligation to declare these goods.
When crossing the border with precious metals and gemstones, it should be noted that these can be considered both as equivalent means of payment and as goods. Consequently, they may have to be declared as goods. If the value limit of EUR 10,000 is exceeded, the obligation mentioned above to declare also applies. (Häberle, in: Erbs/Kohlhaas, Ancillary Criminal Law, ZollVG § 12a (3))
When travelling from Germany to a non-EU country, you do not have to declare items in your luggage that you are carrying with you if they are goods for personal use or, consumption or gifts. However, your luggage must be in the same means of transport that you are travelling with so that it is considered to be carried. However, goods subject to prohibitions or restrictions, formalities under foreign trade law or whose export is for commercial purposes must be declared to customs.
The same must be observed when entering Germany. However, the corresponding exemption limits must not be exceeded. This is generally a total value of goods of 300 euros, or 430 euros when travelling by plane or ship.
Legal Consequences for Breaches / Omissions when Entering Germany
A false, incomplete or omitted declaration of cash carried or a statement of equivalent means of payment is an administrative offence punishable by a fine of up to €1 million. The fine proceedings are based on § 377 AO in connection with § 31a ZollVG.
Persons without a permanent residence or domicile in Germany may be required to pay a certain amount of money, depending on the expected fine, as security for continued paying of the fines. After the administrative fine proceedings, the security will be offset against the set fine, and if necessary, any excess amount paid will be refunded.
Suppose there is reason to believe that cash or equivalent means of payment are being carried, for example, for the purpose of money laundering, the financing of terrorism or a terrorist group. In that case, the case will be forwarded to the customs investigation department if necessary. There, the facts of the case are to be clarified at short notice through research. If this is not successful, customs officials seize the cash or equivalent means of payment (see § 12a para. 7 ZollVG), and, if necessary, investigation proceedings are initiated.
Finally, criminal proceedings can also be initiated, for example, on suspicion of money laundering. For this purpose, the findings resulting from customs control can be passed on to the responsible law enforcement authorities. Please get in touch with our legal professionals immediately if you find yourself in this situation.
Entering Countries with Hard Currency within the EU
Whether there is an obligation to declare the carrying of cash when crossing borders within the EU depends on the respective EU member states. In this case, you should obtain information from the competent customs offices of the countries from which you are leaving and into which you are entering.
In Germany, even cash and equivalent means of payment over € 10,000 do not have to be declared when crossing borders within the EU, but only have to be declared verbally when questioned by customs (§ 12a para. 2 ZollVG). If this declaration is not made, is incomplete or incorrect, this constitutes an administrative offence, which may also be followed by a fine of up to €1 million.
Within the EU, there are generally no restrictions on the transport of goods.
Schlun & Elseven: Legal Assistance in the Event of Breaches of Customs Regulations
If you have problems with the import or export of cash or equivalent means of payment, contact our law firm immediately so that our lawyers can check whether an offence has been committed in your case and, if so, whether it can be attributed to a specific person or company. We will stand up for you so that your rights and interests are always protected.
At Schlun & Elseven Rechtsanwälte, our experienced and knowledgeable team advises on all areas of German criminal law. We offer our services in English as well as German and other languages.
Practice Group: German Criminal Law
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German Criminal Law
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