Fiches Belges
Measure Implementation
Measure possibility

Legal Framework
Applicable Framework

Competent authority
Request/decision
Execute/recognise measure

Accepted Languages
Languages

Execution Deadline
Deadlines

Legal info
Special requirements
Other information

Fiches Belges: Germany

Other possibilities of obtaining information concerning taxes or bank accounts (403)

1. MEASURE IMPLEMENTATION

Germany

Is this measure possible in your Member State under International Judicial Cooperation?

Yes. Banking institutions who have in their possession items which could be of importance for the investigations are obliged to surrender to the investigation authorities such items for the investigation. This also includes the submission of written documents. Information concerning taxes can only be obtained in very limited circumstances due to tax secrecy.

2. LEGAL FRAMEWORK

Germany

International legal framework applicable for this measure in your Member State

Directive regarding the European Investigation Order in criminal matters in relation to Member States which have implemented the Directive For the Member States which have not implemented the afore mentioned Directive and for measures not covered by the EIO: European Convention on Mutual Assistance in Criminal Matters, 20.04.1959 Convention implementing the Schengen Agreement Convention on Mutual Legal Assistance between Member States of the European Union, 29.05.2000

3. COMPETENT AUTHORITY TO:

Germany

* receive the request/decision for judicial cooperation

Public Prosecutor's Office

* execute/recognise the measure (if other than the receiving authority)

N/A

4. ACCEPTED LANGUAGES

Germany

Accepted languages for the request/decision

For Member States which have implemented the European Investigation Order: Where the request for mutual assistance and the annexed documents are not in the German language they must be accompanied by translations of the request and the supporting documents into the German language. For Member States which have not (yet) implemented the European Investigation Order: Where the request for mutual assistance and the annexed documents are not in the German language they must be accompanied by translations of the request, and the supporting documents into the German language, unless it has been agreed differently in a bilateral agreement.

5. EXECUTION DEADLINE

Germany

Deadlines for the execution of the request/decision (where applicable)

Under the European Investigation Order: The decision on the recognition shall be taken within 30 days. The measure shall be carried out within 90 days following the taking of the decision on the recognition. For States not applying the European Investigation Order: No Deadlines.

6. CONCISE LEGAL PRACTICAL INFORMATION

Germany

a. Special requirements

N/A

b. Other useful information

In the case of non-compliance, coercive measures may be used. A central register of bank accounts is in place.

Last reviewed on 17 March 2019 by Tools Correspondent
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