Zollfinanzgerechtigkeitsgesetz Strengthens Customs

Bundestag Approves Strengthening of the Customs Administration

Published on November 12, 2026

Stand: 12.11.2026

Bundestag Approves Strengthening of the Customs Administration

The Bundestag has approved the Federal Government’s draft act aimed at achieving greater fairness by strengthening the customs administration and combating financial crime. The resolution was adopted following the second and third readings on the basis of the government bill and the recommendation for a resolution submitted by the Finance Committee. This was supplemented by the report of the Budget Committee pursuant to § 96 der Geschäftsordnung des Deutschen Bundestages (Rules of Procedure of the German Bundestag).

The Zollfinanzgerechtigkeitsgesetz (Customs Finance Fairness Act) is intended to expand the organisational, technical and procedural capabilities of the customs administration. It is designed as a modernisation programme for the customs administration, which has almost 49,000 employees, and implements key elements relevant to customs from the Joint Action Plan against Organised Crime of February 2026 and the Action Plan against Tax and Financial Crime of July 2026.

New Instruments to Combat Financial Crime

Administrative Asset Investigation and Preservation

One of the central provisions is an additional procedure for the administrative investigation and preservation of assets.

Final confiscation does not take place solely on the basis of a decision by the customs administration. The decision is made by a Finanzgericht (Fiscal Court) sitting as a panel of several judges. The relevant provisions governing the new procedure are contained in §§ 54 ff. des Zollkriminalitätsbekämpfungsgesetzes (Customs Investigation Service Act).

During the legislative process, particular attention was paid to the allocation of the respective burdens of substantiation and proof. In the Finance Committee, critics warned of a de facto reversal of the burden of proof and the potential resulting effects on the protection of property and the presumption of innocence. These objections must be distinguished from the statutory design of the administrative procedure and the courts’ jurisdiction to make the relevant decisions.

Protection of the Economic and Financial System

Under § 5a, the customs administration is additionally tasked with taking measures to protect confidence in the rule of law and in the economic and financial system. The remit of the customs administration is therefore expressly expanded beyond its existing inspection and investigation structures to include an institutional protective purpose.

In particular, the reform comprises the following elements:

The customs administration will receive additional powers to investigate and preserve suspicious assets.
Data analysis is to be enhanced through the use of artificial intelligence.
Units for handling complex cases of international money laundering are to be established at local customs authorities.
The jurisdiction of the Finanzgerichte (Fiscal Courts) will be expanded to include decisions under the new administrative asset preservation procedure.

Digitalisation and New Investigation Structures

AI-Assisted Data Analysis

According to the Bundesministerium der Finanzen (Federal Ministry of Finance), AI-assisted data analysis and administrative asset recovery are among the reform’s key new instruments. These tools are intended to enable the customs administration to analyse extensive datasets in a more targeted manner and better identify links between assets, economic structures and cross-border transactions.

The statutory expansion does not concern technical equipment alone. It also entails organisational changes and additional staffing requirements. In particular, the new structures are intended to support the handling of extensive and internationally interconnected matters.

Units for International Money Laundering Cases

New units dealing with complex cases of international money laundering are to be established at local customs authorities. Operational responsibility will therefore not be located exclusively at the central level. Instead, local authorities are also to have appropriately specialised investigation structures.

The establishment of these units forms part of a broader approach aimed at more closely integrating the fight against organised tax and financial crime with digital data analysis, inter-agency cooperation and asset-related measures.

Financial Impact of the Reform

The expansion of responsibilities and powers will result in substantial funding requirements. According to the government bill, additional expenditure totalling approximately EUR 109 million will arise during the first four years following entry into force.

Approximately EUR 8.8 million has been budgeted annually for personnel and information technology from 2028 to 2030. In addition to expenditure within the customs administration, further costs will arise for the fiscal courts. The additional staffing requirements resulting from the new procedure under §§ 54 ff. des Zollkriminalitätsbekämpfungsgesetzes are estimated at approximately EUR 3.1 million.

The financial impact therefore arises primarily in three areas:

Building additional staffing capacity will generate ongoing expenditure.
Further development of information technology will require additional budgetary resources.
The new jurisdiction of the fiscal courts will lead to increased staffing requirements within the judiciary.

Legislative Process Not Yet Complete

Referral to the Bundesrat

The government bill was referred to the Bundesrat on 14 August 2026 as Drucksache 446/26. According to the wording of the introductory clause of the government bill, the Act requires the consent of the Bundesrat.

The Bundestag’s resolution therefore does not conclude the legislative process. Based on the classification envisaged in the government bill, the consent of the Bundesrat remains necessary. No definitive date for entry into force can currently be determined from the relevant official information.

Committee Deliberations

Among other matters, the Finance Committee considered the new powers of administrative asset investigation, the organisational changes within the customs administration and the potential effects on positions protected by fundamental rights. The Budget Committee reviewed the financial impact of the proposed provisions pursuant to § 96 der Geschäftsordnung des Deutschen Bundestages.

In addition to the government bill, more extensive parliamentary initiatives to combat money laundering, organised tax evasion and other forms of financial crime were also considered. These initiatives did not secure a majority in the Bundestag.

Significance for Companies and Asset Owners

The planned powers of the customs administration may be particularly relevant in connection with complex asset structures, cross-border business relationships and economic assets subject to registration requirements. The new administrative procedure must be distinguished from criminal investigations because its use does not necessarily require an initial suspicion of a criminal offence as defined by criminal procedural law.

At the same time, final confiscation remains subject to a decision by the fiscal court. The legal assessment must therefore consider both the requirements for investigative and preservation measures taken by the authorities and the procedural requirements governing the court’s decision.

The reform therefore affects various areas of tax, procedural and property law. Companies, investors and high-net-worth individuals dealing with issues relating to the customs administration’s new powers or asset-related measures can obtain tax law advice from MTR Legal tailored to the specific circumstances of their case.