# Customs Finance Fairness Act debated in the Bundestag > The Bundestag debates the Customs Finance Fairness Act with customs reform, new data powers and asset confiscation. Source: https://www.mtrlegal.com/en/customs-finance-fairness-act-debated-in-bundestag/ · Language: en · Updated: 2026-10-21 --- ## Bundestag debates strengthening the customs administration and combating financial crime The Deutsche Bundestag (German federal parliament) has held its first reading of the draft Act for Greater Fairness through the Strengthening of the Customs Administration and the Fight against Financial Crime, introduced by the Bundesregierung (Federal Government). The draft is set out in [Bundestagsdrucksache 21/8282 (Bundestag printed paper)](https://dserver.bundestag.de/btd/21/082/2108282.pdf) dated 30 September 2026 and had previously been submitted to the Bundesrat (Federal Council) as Bundesratsdrucksache 446/26 (Bundesrat printed paper) dated 14 August 2026. According to the draft, the Act requires approval. The legislative project is being handled under the short title Zollfinanzgerechtigkeitsgesetz (Customs Finance Fairness Act) and, according to the information available, is intended to enter into force on 1 January 2027. The Federal Cabinet adopted the draft on 12 August 2026. A ministerial draft by the Bundesministerium der Finanzen (Federal Ministry of Finance) had already been presented on 3 March 2026; it is linked to the Action Plan against Organised Crime adopted by the Cabinet on 25 February 2026. The parliamentary deliberations also addressed a motion by the parliamentary group Die Linke entitled “Expand customs reform – effectively prosecute organised tax crime and return confiscated assets to society”. This motion is documented as Bundestagsdrucksache 21/8391. ## Objectives and scope of the legislative project ### Reform of the customs administration as the main focus The Federal Government justifies the draft legislation on the basis of strengthening Germany as a business and financial centre while also protecting the continued existence of the democratic state governed by the rule of law. At the heart of the draft is a comprehensive reorganisation of the customs administration. According to the information available, around 49,000 employees of the customs administration are affected by the reform. The existing 41 Hauptzollämter (main customs offices) and eight Zollfahndungsämter (customs investigation offices), i.e. 49 local authorities, are to be merged into 41 Zolldirektionen (customs directorates). The renaming of the Hauptzollämter as Zolldirektionen is planned for 1 January 2027; however, the new designation is not to become mandatory until later, in order to allow, among other things, adjustments to forms and signage. Structural changes are also planned within the Generalzolldirektion (General Customs Directorate). The current six specialist directorates are to be replaced by two specialist divisions: - “Customs and Taxes” - “Security and Enforcement” According to the draft, the Finanzkontrolle Schwarzarbeit (Financial Control of Undeclared Work unit) is to retain its existing structure. In addition, it is planned to integrate the Zollkriminalamt (Customs Criminal Investigation Office) and the Zentralstelle für Sanktionsdurchsetzung (Central Office for Sanctions Enforcement) into the Generalzolldirektion. ### Amendments to numerous regulatory frameworks The legislative project provides for amendments to 17 acts and one statutory ordinance. It is also expressly stated that the project is intended to restrict fundamental rights, namely liberty of the person, freedom of movement, the privacy of telecommunications and the inviolability of the home. The planned provisions therefore concern not only organisational issues within the customs administration, but also powers of intervention and procedural rules. For the Finanzgerichte (Fiscal Courts), the draft cites additional costs resulting from increased staffing requirements expected to arise from the new procedure under §§ 54 et seq. of the Zollkriminalitätsbekämpfungsgesetz (Customs Crime Prevention Act). ## New powers for data analysis and asset confiscation ### Use of artificial intelligence for data analysis New powers in the field of data analysis are among the central components of the draft legislation. According to the Federal Government, this is also intended to include the use of artificial intelligence. The [Bundesbeauftragte für den Datenschutz](https://www.bfdi.bund.de/DE/Buerger/Inhalte/Finanzen-Steuern/Kabinettsbeschluss_Zollfinanzgerechtigkeitsgesetz.html) und die Informationsfreiheit (Federal Commissioner for Data Protection and Freedom of Information) assesses the draft, according to the information available, “with great concern”. The background to this is, in particular, that the Generalzolldirektion and the future 41 Zolldirektionen are to be allowed to biometrically compare existing data with publicly accessible information from the internet. These powers, which are relevant from a data protection perspective, are subject to deliberation in the parliamentary procedure. A final legal assessment depends on the further course of the legislative process and on the final wording of the provisions. ### Administrative asset confiscation Another key point is the planned administrative asset confiscation below the threshold of a criminal conviction. According to the draft legislation, the measure is intended to be linked to the fight against financial crime. The specialist press has pointed out in this regard that, in particular, the confiscation of suspicious assets under the planned Zollkriminalitätsbekämpfungsgesetz could affect rule-of-law principles. Insofar as the discussion relates to suspicions and not to offences established by a final judgment, the presumption of innocence must be observed. Parliamentary deliberations have not yet been concluded in this respect. ## Deliberation in the Bundestag and referral to committees ### First reading in the 100th sitting The first reading of the draft legislation took place in the 100th sitting of the Deutsche Bundestag on Friday, 9 October 2026. Michael Schrodi, Parliamentary State Secretary at the Bundesministerium der Finanzen, spoke on behalf of the Federal Government. Thirty minutes were scheduled for the debate in the plenary session. The documents were then referred to the committees for further deliberation. ### Motion by the parliamentary group Die Linke The motion by the parliamentary group Die Linke on Bundestagsdrucksache 21/8391 was initiated by the members of parliament Isabelle Vandre, Janine Wissler and Doris Achelwilm. It was referred to the Finanzausschuss (Finance Committee) as the lead committee. The Innenausschuss (Committee on Internal Affairs) and, additionally, the Ausschuss für Recht und Verbraucherschutz (Committee on Legal Affairs and Consumer Protection) are involved in an advisory capacity. According to its title, the motion concerns an expansion of the customs reform, the effective prosecution of organised tax crime and the return of confiscated assets to society. A final decision by the Bundestag is not documented according to the procedural status on which this article is based. ## Public hearing in the Finance Committee The Finance Committee of the Bundestag has scheduled a public hearing on the Federal Government’s draft legislation for Monday, 2 November 2026, from 2 p.m. to 3.30 p.m. in the Paul-Löbe-Haus, Room E 400. A motion by the parliamentary group Bündnis 90/Die Grünen on combating money laundering and organised tax evasion is also to be considered. The applicants named include the members of parliament Max Lucks, Katharina Beck and Marcel Emmerich. The hearing serves the purpose of further parliamentary consideration. Amendments to the draft are possible in the course of the legislative process. ## Statements and points of criticism in the legislative process ### Demands from the Bundesrat In the committee recommendations of the Bundesrat on Bundesratsdrucksache 446/1/26, a genuine reversal of the burden of proof is demanded, among other things, for cases in which the origin of assets cannot be clarified under § 62 Abs. 1 ZollKrimBG-E (draft Customs Crime Prevention Act). It is also criticised that the government draft does not provide for an obligation on the Zolldirektionen to inform the law enforcement authorities. These points concern the structure of the planned asset confiscation and cooperation between the customs administration and law enforcement authorities. Whether and to what extent the legislature will take up these demands is part of the further parliamentary process. ### Interest representation and proportionality The project was recorded in the Bundestag’s lobby register as a regulatory proposal. Among others, the Verband Internationaler Banken in Deutschland registered interest representation on 30 March 2026 and referred to clarifications and proportionality reviews it considered necessary. The statements mentioned show that the planned provisions do not only affect the administration itself, but may also have an impact on companies, financial market participants and asset-related matters. However, the final wording of the Act remains decisive. ## Significance for companies, investors and high-net-worth private individuals The planned reform of the customs administration and the fight against financial crime affect central areas of tax and commercial law. This applies in particular where official data analyses, [customs procedures, tax matters](https://www.mtrlegal.com/cities/kassel/zollrecht/), asset confiscation or cross-border structures may be involved. For companies, investors and high-net-worth private individuals, the further course of the legislative process is therefore of considerable relevance. At the same time, it should be noted that the draft is still in the parliamentary process and a final assessment can only be made on the basis of the final statutory provisions. MTR Legal Rechtsanwälte advises clients on [tax law and commercial law matters](https://www.mtrlegal.com/cities/karlsruhe/steuerrecht/) with an international dimension. Anyone wishing to assess the potential impact of the Zollfinanzgerechtigkeitsgesetz on tax structures, assets or business processes can find further information at [Legal advice in tax law](https://www.mtrlegal.com/rechtsberatung/steuerrecht/).