#BGBl. 2025 I Nr. 339Regulation on the Enabling of the Establishment, Maintenance and Continuation of Paper-Based Files in Criminal and Administrative Fine Proceedings within the Portfolio of the Federal Ministry of Finance
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This regulation, published on 19 December 2025 in the Federal Law Gazette (BGBl. 2025 I Nr. 339), authorizes the Federal Ministry of Finance and its subordinate authorities to create, maintain, and continue using paper-based files in criminal proceedings and administrative fine proceedings. It provides a legal exception to the general obligation to maintain electronic records in these specific areas of tax, customs, and financial crime enforcement. The ordinance was issued on 18 December 2025 and entered into force immediately. It applies exclusively to proceedings handled within the ministry's portfolio, allowing continued use of traditional paper files where digital systems may not yet be fully implemented or suitable.
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Key Changes
- Authorizes creation and continued use of paper-based files in criminal and administrative fine proceedings
- Applies specifically to the business area of the Federal Ministry of Finance (tax, customs, financial crime)
- Provides legal exception to mandatory electronic record-keeping requirements
+ 3 more changes with Pro
Obligations
What this law requires
The Federal Ministry of Finance and its subordinate authorities must be authorized to create paper-based files in criminal proceedings within their portfolio
The Federal Ministry of Finance and its subordinate authorities must be authorized to maintain paper-based files in criminal proceedings within their portfolio
The Federal Ministry of Finance and its subordinate authorities must be authorized to continue using paper-based files in criminal proceedings within their portfolio
The Federal Ministry of Finance and its subordinate authorities must be authorized to create, maintain, and continue paper-based files in administrative fine proceedings within their portfolio
Paper-based file exceptions apply exclusively to proceedings within the Federal Ministry of Finance's portfolio and must not extend beyond tax, customs, and financial crime enforcement areas