Forfeiture legislation in Germany: Legal basis and prosecution practice

European Journal of Crime, Criminal Law and Criminal Justice

Volumn 5, Issue 3, 1997, Pages 203-209

  Benseler, Justus ^a  

^a MAX PLANCK INSTITUTE FOR FOREIGN AND INTERNATIONAL CRIMINAL LAW   (Germany)

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EID: 84856627161     PISSN: 09289569     EISSN: 15718174     Source Type: Journal    
DOI: 10.1163/157181797X00310     Document Type: Article

References (14)

1. Approximately 85 percent of all formal sentences issued per year on adults are fines; for further details about this evident historical change in the sentencing structure see G. Kaiser, Kriminologie (Heidelberg 199710) pp. 418 et seq.
2. Paragraph 41 StGB: 'Geldstrafe neben Freiheitsstrafe'.
3. Cf. E. Horn, SK-StGB, § 41 annotation No. 5.
4. Cf. W. Hassemer, Vermögen im Strafrecht, WM-Sonderbeilage No. 3/ 1995, p. 7;
5. E. Horn, loc. cit. WM-Sonderbeilage, annotation No. 3-4.
6. According to H.-H. Jescheck and T. Weigend, Lehrbuch des Strafrechts (Berlin 19965) p. 790, this provision still has the goal to confiscate profits which the offender gained through criminal conduct.
7. Cf H. Tröndle, op. cit. Lehrbuch des Strafrechts, § 73, annotation No. 1c.
8. BGH, 48 NJW (1995) p. 470.
9. BGH, 48 NJW (1995) p. 470.
10. Cf. D. Heckmann, Die Einziehung verdächtigen Vermögens, 28 ZRP (1995) pp. 1 et seq.;
11. D. Heckmann, Staatliche Eingriffe bei ungewissen Sachverhalten (Expertise for the Federal Parliament [Deutscher Bundestag] 199.
12. Cf. W. Hassemer, loc. cit. Staatliche Eingriffe bei ungewissen Sachverhalten
13. According to § 32a s.l EStG (Einkommensteuergesetz) up to 53 percent of those assets would be eligible for such 'indirect confiscation' through taxation. For details on the German taxation tariff, see K. Tipke and J. Lang, Steuerrecht (Köln 199113) pp. 390 et seq.
14. J. Meyer and W. Hetzer, Gewinnabschöpfung durch Besteuerung, 30 ZRP (1997) pp. 13 et seq.