Declaration of cash when traveling across borders
Oct 30, 2025
The import and export of cash across national borders is an issue that concerns not only travellers but also the tax authorities in the context of globalisation. Customs authorities are responsible for monitoring the movement of cash across borders. The purpose of this monitoring is not to prevent cross-border capital movements but to prevent money laundering and terrorist financing and to create transparency.
Travellers crossing the border to or from Germany in or from a third country, entering or leaving the EU, or using Germany or the EU as a transfer route, are obliged to declare cash, cheques, bills of exchange, securities or savings books with a total value of €10,000 or more to customs when crossing the border. This declaration can be made online or in paper form. The transfer of money is generally not taxable.
Banknotes and coins that are no longer valid means of payment but can still be exchanged for currency, e.g. national currencies such as the German mark or Austrian schilling, are also considered cash. Furthermore, gold in the form of coins with a gold content of at least 90% and gold bars, nuggets or lumps with a gold content of at least 95.5% are also considered cash.
Foreign currencies are converted into euros at the exchange rate on the day of entry or departure. Collector and investment coins are not valued at the nominal value stated on the coins, but at their actual value, i.e. the amount that would have to be paid if the coin were purchased from a bank or coin dealer on that day.
In addition to information on the type and amount of cash, the customs declaration must also include information on the trip, i.e. the country of departure, the country of destination, any transit countries and the mode of transport. Furthermore, the economic origin and the intended use must be stated.
Anyone who fails to declare the relevant cash but is then asked by customs about the cash they are carrying and either denies it and it is subsequently found, or it is only found during a search of, for example, their vehicle or luggage, is committing an administrative offence or even a criminal offence.
When crossing European borders into or from a third country, there is an obligation to declare and register. Travellers may wait to be asked by customs whether they are carrying cash that must be declared. Failure to declare without being asked by customs does not in itself constitute an administrative offence.
When crossing the German border into or out of a third country, there is an unsolicited reporting and registration obligation. Failure to report constitutes an administrative offence.
Fines can amount to up to 25% of the cash carried. During the so-called clearing procedure, the cash is usually confiscated in full by customs. This is the period of time required by the authorities to verify the origin and, if applicable, the intended or stated purpose of the cash. If it transpires that a traveller has outstanding tax debts with a tax authority, these claims are settled directly from the cash carried and confiscated before the remaining sum is returned to the traveller. This process can often take quite a long time.