Germany’s federal cabinet approved the draft Customs Financial Justice Act (Zollfinanzgerechtigkeitsgesetz, ZFG) on August 12, 2026. Its full German title is “Gesetz für mehr Gerechtigkeit durch die Stärkung der Zollverwaltung und die Bekämpfung der Finanzkriminalität”. The legislative process is not yet complete; the government draft still has to pass through the further parliamentary procedure. According to the federal government’s current plans, the law is intended to enter into force on January 1, 2027.
The reform is primarily aimed at strengthening the fight against organised crime, money laundering, illegal financial flows and violations of international sanctions. At the same time, the German customs administration is to be reorganised and further digitalised.
Of particular relevance are the proposed expanded powers to investigate and secure assets. Customs authorities are to be able to secure significant assets where there is suspicion that they were not lawfully acquired or were acquired using unlawful means. An administrative procedure outside criminal proceedings is intended to make it possible to clarify the origin of such assets. Final confiscation is not intended to result merely from suspicion: under the government draft, confiscation may ultimately take place if the competent fiscal court is convinced that the asset is of unlawful origin.
The technical capabilities of customs authorities are also to be expanded. The draft provides, among other things, for automated data analysis including the use of artificial intelligence, improved exchange of information between authorities and new powers to combat international money laundering. The Federal Ministry of Finance also expressly identifies the seizure of crypto-assets as an area in which customs powers are to be adapted to technological developments.
For people emigrating from Germany, the development is particularly relevant when substantial assets are moved across borders. Anyone taking valuable watches, jewellery, art, precious metals or other high-value objects abroad should already comply with existing customs and documentation requirements and should follow the further development of the legislation. The government draft does not, however, establish a general prohibition on taking legally acquired assets abroad when emigrating.
Crypto-assets require a separate assessment. The fact that the government draft expressly provides powers relating to the seizure of crypto-assets does not automatically mean that, for example, a hardware wallet crossing the border is treated in the same way as cash or a valuable watch. Crypto-assets involve separate legal and technical issues.
Because the legislation has not yet been finally enacted, individual provisions may still change during the parliamentary process. Anyone planning to leave Germany with substantial assets should therefore pay particular attention to the final version of the law and any subsequent implementing rules.
Relevance: For people emigrating from Germany, the reform may become particularly relevant when substantial assets are moved across borders. It does not mean that legally acquired property may no longer be taken abroad. However, the proposed stronger investigative, control and seizure powers make clear documentation of ownership and lawful origin increasingly important for high-value assets and more complex asset structures. The law has not yet been finally enacted and is currently intended to enter into force on January 1, 2027.
