Zollfinanzgerechtigkeitsgesetz (12 Aug 2026): what foreign buyers must ask about FIU powers and Bundesanzeiger publication of frozen assets

What changed on 12 August 2026 — the essentials for property buyers

On 12 August 2026 the Federal Government adopted the draft known as the Zollfinanzgerechtigkeitsgesetz (ZFG). The government describes the package as a structural modernisation of the Zoll administration and as part of its action plans against organised crime and financial crime. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2026/08/2026-08-12-zollfinanzgerechtigkeitsgesetz.html?utm_source=openai))

Two changes matter directly for real‑estate transactions. First, the law (in the draft text published by the Federal Ministry of Finance) gives the Generalzolldirektion (the central Zoll authority) an explicit power to decide that particular funds or economic resources are owned, held or controlled by persons listed in EU sanctions acts; that decision can be taken on its own motion or on application. Second, the draft allows the competent authority to publish the dispositive part (the tenor) of such a finding in the Bundesanzeiger; publication can — if it precedes formal service — determine the moment a freeze or prohibition becomes effective. These rules are set out in the draft § 2a and its explanatory notes. ([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))

Why publication in the Bundesanzeiger matters for closings

Publication in the Bundesanzeiger is not a harmless announcement. According to the explanatory text of the draft, the Generalzolldirektion may confine the public notice to the dispositive part (it need not publish the reasons) and may also decide not to publish at all. But where the authority publishes, the publication can make the freeze effective immediately for third parties even if the formal notification to the property owner is still outstanding. That can interrupt or block a sale that is in the signing or transfer phase. ([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))

The government presentation emphasises that the ZFG also expands operational powers of the Zoll (identity checks, targeted searches and data analysis) to detect concealed ownership and complex control structures. These enforcement powers are designed to speed up asset identification and seizure. For a buyer, the result is practical: a previously hidden risk can crystallise rapidly into an enforceable prohibition against transfer. ([bundesregierung.de](https://www.bundesregierung.de/breg-de/aktuelles/pressekonferenzen/regierungspressekonferenz-vom-12-august-2026-2449488?utm_source=openai))

Practical due‑diligence questions to ask the seller (checklist)

1) Ownership and control - Are you the legal owner of the property listed in the current Grundbuchauszug? Provide a current (not older than 14 days) certified Grundbuchauszug and copies of any power of attorney.

2) Sanctions, freezes and proceedings - Have there been any administrative orders, freeze measures, Sicherstellungen, Beschlagnahmen or pending investigations involving this property or the seller (German or foreign authorities)? If yes, provide official documents and dates.

3) Listed persons and beneficial owners - Confirm in writing that none of the beneficial owners (natürliche Personen mit wirtschaftlicher Kontrolle) nor any legal‑entity controllers are listed in an EU sanctions act or otherwise designated. If a complex ownership chain exists, provide a verified ownership map and documentary proof of firewalls or independence.

4) Source of funds and bank confirmations - Provide bank confirmations that the funds intended for closing are not subject to any freeze or block. Obtain a bank statement or written confirmation from the seller’s bank dated within 7 days of contract signature.

5) Warranties and indemnities - Require a seller’s written warranty that no freeze or listing existed at signing and an indemnity clause covering your loss if an undisclosed freeze is later found. Make these clauses time‑limited and linked to specific remedies.

Where the ZFG is engaged, publication in the Bundesanzeiger can change the legal situation quickly; insist on documentary evidence and recent bank confirmations rather than oral assurances. ([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))

Questions to put to the notary or your German lawyer

Ask the notary to confirm their pre‑closing checks and to add a specific instruction in the appointment: - Will you check the Bundesanzeiger and the Generalzolldirektion/Zentralstelle für Sanktionsdurchsetzung (or the channels your office uses) for any active publication or freeze affecting the seller or property within 72 hours of the appointment? - Do you require a bank confirmation of clear funds before scheduling the closing? - What is your practice if a public notice appears between signing and entry in the Grundbuch (Vormerkung/Übergang)? Can the signing be paused and who bears the cost?

Do not assume a notary will automatically perform sanctions or asset‑freeze searches. The ZFG empowers the Zoll to publish notices that can be effective before individual service, so require written confirmation of checks and agree who will pay for any delay caused by a new public notice. ([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))

How to reduce your transaction risk

1) Make checks time‑specific: require documents dated within days of signature (Grundbuch, bank confirmations, sanctions‑screening statements).

2) Use escrow and conditional wording: have notary hold purchase monies in escrow and include a clear condition precedent that no enforceable freeze or public notice affects the property at the moment of transfer.

3) Involve German counsel with criminal‑finance or sanctions experience to draft warranties and manage communications with authorities. Do not rely on translations of English statements without certified evidence.

This law increases the speed at which enforcement can change a clean title into a blocked one. If the amount at stake is material, instruct a German lawyer and your notary to confirm their checks in writing and to build remedial clauses into the contract. ([bundesfinanzministerium.de](https://www.bundesfinanzministerium.de/Content/DE/Pressemitteilungen/Finanzpolitik/2026/08/2026-08-12-zollfinanzgerechtigkeitsgesetz.html?utm_source=openai))