Attribution of shareholder knowledge for confiscation of proceeds from narcotics trafficking

The German Federal Court of Criminal Justice (BGH) dismissed the appeal filed by the participation entity involved in confiscation proceedings, ruling that no legal error to its detriment was found in the lower court's judgment, thereby upholding the confiscation order and leaving the original decision of the Lübeck Regional Court in force. The dispute concerned the confiscation of funds deposited into the appellant’s bank account, which were identified as proceeds from narcotics trafficking, with the appellant arguing against the legal basis for such forfeiture. The court determined that because the sole shareholder and managing director of the entity was the accused in the criminal case, his knowledge of the illicit origin of the funds was legally imputable to the company, satisfying the requirements for confiscation of proceeds under German criminal law, specifically referencing the principles outlined in § 73e StGB and relevant legislative documents regarding attribution of knowledge in corporate structures.