The Bonn regional court merged two prior rulings into a single ten-year sentence for Hanno Berger, consolidating convictions from Bonn and Wiesbaden over the Cum-Ex tax scheme.

Berger, a central figure in the Cum-Ex operations in Germany, has been in custody since 2022 and remains jailed.

The case is under ongoing EU review, with investigations continuing in several German cities, as the Cum-Ex scandal remains a hot topic at both national and EU levels.

The reporting on Berger’s case relies on statements from the Bonn district court and prior coverage by WDR.

Cum-Ex is regarded as Germany’s largest tax scandal, with about 1,800 suspects, 40 indicted, and 24 already convicted; the NRW government has signaled up to seven more indictments this year.

Cum-Ex operations spanned roughly 2006 to 2011, involving multiple banks and causing at least ten billion euros in losses to the treasury.

Berger continues to claim innocence and has filed a complaint with the European Court of Human Rights, with the case paused there since summer 2025.

Berger has argued he is a victim of the situation, speaking publicly in the ARD podcast 'INSIDE CumEx' about his asserted innocence.

The court’s decision represents a consolidation of the two previous rulings into one unified sentence.

The Cum-Ex period centered on 2006–2011, during which Berger was viewed as a key architect and driver behind the schemes in Germany.

Cum-Ex involved investors reclaiming taxes on dividends not actually paid, with the state suffering at least ten billion euros in losses and described as one of Germany’s largest tax fraud cases.

The Bonn ruling notes the merger of the Bonn and Wiesbaden judgments, with earlier decisions issued in December 2022.