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Buying from a seller under investigation: how the Zollfinanzgerechtigkeitsgesetz changes escrow and deposit risk
The 2026 Zollfinanzgerechtigkeitsgesetz (ZFG) gives the customs authorities new administrative powers to investigate and secure assets. For buyers, that raises specific risks for deposits and escrow during transactions; this guide explains what changed, when it takes effect, and practical steps to protect purchase funds.
What the new law is and when it takes effect
The federal law called Zollfinanzgerechtigkeitsgesetz (ZFG) was published by the Federal Ministry of Finance as a government measure on 12 August 2026 and is scheduled to enter into force on 1 January 2027. The bill bundles organisational reforms for the customs administration and a package of new investigative and enforcement powers aimed at identifying and securing assets whose origin is unclear. The government materials and the published draft make clear the objective: stronger, faster financial investigations and new administrative procedures to follow the money. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/21_Legislaturperiode/2026-03-03-Zollfinanzgerechtigkeitsgesetz/0-Gesetz.html))
Key changes that affect property transactions
Three features of the ZFG matter for buyers and their funds. First, the draft and accompanying documents establish an administrative procedure for identifying and—where justified—securing or even confiscating assets of unclear or suspicious origin; the government estimates this new instrument will produce significant recoveries once in operation. Second, the law expressly amends the Grundbuchordnung and related provisions to allow protective measures linked to the land register and to limit or control third‑party access where an investigation is ongoing. Third, the ZFG improves data exchange between the Financial Intelligence Unit and enforcement bodies and allows the customs authorities to issue ‘sperrerklärungen’ (blocking notices) in specific cases to protect analysis processes. All of these changes are set out in the ministry’s draft and supporting documentation. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/21_Legislaturperiode/2026-03-03-Zollfinanzgerechtigkeitsgesetz/1-Referentenentwurf.pdf?__blob=publicationFile&v=2))
What that means for deposits and escrow
Practically, the ZFG increases two risks for buyers who place money before full transfer-of-title: (A) proprietary‑asset risk—funds paid into accounts that can later be identified as proceeds of suspicious activity may be subject to administrative measures, and (B) registry‑access risk—if authorities issue a blocking notice or restrict access to the Grundbuch, the normal sequence of notarisation, payment and entry may be disrupted. The draft explicitly targets assets whose origin is unclear and empowers the authorities to protect analytical processes connected to land‑registry checks. That combination can delay registration or complicate release of funds. Buyers must assume this is now a realistic possibility from 1 January 2027. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/21_Legislaturperiode/2026-03-03-Zollfinanzgerechtigkeitsgesetz/1-Referentenentwurf.pdf?__blob=publicationFile&v=2))
Practical steps to reduce risk (what to ask for)
The ZFG does not remove usual contractual protections, but you should tighten them when the seller is under investigation or you have doubt. Recommended measures to negotiate and document (discuss with your notary and a lawyer): ask for a written escrow/treuhand agreement that places any deposit on a segregated trustee account under a neutral third party; require that the purchase balance be paid only after the Auflassung and after a proof of unencumbered title or the actual Grundbucheintragung, or alternatively provide a bank guarantee (Bürgschaft) in lieu of immediate cash transfer; include express contractual warranties from the seller about absence of investigations and an indemnity clause for any government measures; require immediate written notice from the seller and the notary if any authority informs them of a blocking measure. These are negotiating points — whether they are available depends on the seller, the notary and the specific facts, and they do not substitute for legal advice. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/21_Legislaturperiode/2026-03-03-Zollfinanzgerechtigkeitsgesetz/1-Referentenentwurf.pdf?__blob=publicationFile&v=2))
Who to consult and what to expect next
If you are buying property where the seller is or might be under investigation, speak promptly with (at least) a German‑qualified property lawyer (Fachanwalt für Bau‑ und Architektenrecht or Strafprozessrecht in complex cases) and your transaction notary. Ask the notary to explain whether they can hold funds or must instead record the payment and to draft escrow wording acceptable to you. Expect possible delays: the ZFG explicitly authorises procedures and protective notices that can slow registration and fund release. For a final determination of how the ZFG will be applied in a specific case, you must rely on legal counsel — this article is explanatory, not legal advice. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Gesetzestexte/Gesetze_Gesetzesvorhaben/Abteilungen/Abteilung_III/21_Legislaturperiode/2026-03-03-Zollfinanzgerechtigkeitsgesetz/0-Gesetz.html))
Nothing on this page is investment, tax or legal advice. Price bands are indicative asking prices and disagree between sources by design. Verify every figure with a qualified German notary, tax adviser (Steuerberater) or lawyer before committing capital.
