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Guide for Law Enforcement Access to Financial Information in Germany

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This guide provides an overview of how law enforcement agencies (LEAs) can access financial information of companies in Germany. Here are some key points that can be extracted from this text:

Commercial Registry

Notification of Changes

• Companies must notify the court of registration of any changes in their information recorded in the commercial registry.

Enforcement and Sanctions

• The registry court has explicit enforcement and sanction powers, including imposing fines and striking off companies without assets or with invalid resolutions.

Access to Information

• Information in the commercial register is public and can be accessed by LEAs through a search warrant issued by a judge.

Public Access

Available Information

• Some information, such as:
  • Name of the legal entity
  • Entity number
  • Type of legal entity
  • Date of incorporation
  • Current status
  • Principal address of business
  • Registered capital
  • Officer/director information is publicly accessible.

Access to Shareholder/Member Information

• Shareholder/membership information is only accessible to LEAs through search and seizure on the basis of a search warrant issued by a judge.

Bank Account Information

Public Authorities’ Access

• Public authorities (tax authorities, labour inspectorates) can have access to bank account information for conducting investigations according to specific legal provisions.

LEAs’ Access

• LEAs do not have direct access to bank account information but can request it from the Bundesanstalt für Finanzdienstleistungsaufsicht or banks and enforce their request via questioning of witnesses or search and seizure.

Payment Records

Non-Recordation in Commercial Registry

• Payment records are not recorded in the commercial registry, making them inaccessible to LEAs through public means.

Access for Public Authorities

• Public authorities (tax authorities, labour inspectors) can have access to payment records for conducting investigations according to specific legal provisions.

LEAs’ Access

• LEAs can gain access to payment records by search and seizure on the basis of a search warrant issued by a judge.