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Appeals and enforcement

Calculating the Tagessatz: how high a fine becomes and what applies if you cannot pay

Author
Rechtsanwältin Virginia Elisabeth von Burgsdorff
Published
Last updated
9 minute read
9 minute read

A fine consists of two figures. The number of Tagessätze (daily units) is governed by the seriousness of the offence and amounts to at least five and at most three hundred and sixty full Tagessätze, unless the statute provides otherwise (§ 40 Abs. 1 StGB). The level of a Tagessatz is governed by the personal and economic circumstances, where the court takes as its starting point, as a rule, the net income that the offender has or could have on average in one day (§ 40 Abs. 2 StGB). Anyone who cannot pay has several routes provided by statute, and all of them require that the person gets in touch.

01

How the Tagessatz can be calculated

The court sets the level of a Tagessatz having regard to the personal and economic circumstances of the offender. In doing so it takes as its starting point, as a rule, the net income that the offender has or could have on average in one day. It further ensures that the offender is left with at least the minimum of their income that is indispensable for living. A Tagessatz is set at not less than one and not more than thirty thousand euros (§ 40 Abs. 2 StGB).

Three points about that which are in the statute and are easily lost in online calculators.

First: the statute says "has or could have". Anyone who earns no income without a compelling reason cannot without more achieve a low Tagessatz level in that way.

Second: the offender's income, their assets and other bases for setting a Tagessatz can be estimated (§ 40 Abs. 3 StGB). Anyone who gives no information about their circumstances does not prevent the estimate but leaves it to the court.

Third: the number and the level of the Tagessätze are stated in the decision (§ 40 Abs. 4 StGB). Both figures are therefore in the judgment or in the Strafbefehl (a written court order imposing a penalty without a main hearing) and can be read there.

Whether maintenance obligations, debts or particular burdens are taken into account is decided by the court on the basis of the circumstances known to it. The statute contains no fixed formula for calculation.

02

What the number of Tagessätze follows from

The number of Tagessätze reflects the seriousness of the offence. The standard is § 46 StGB: the guilt of the offender is the basis for fixing the sentence (§ 46 Abs. 1 StGB), and the court weighs the circumstances that speak for and against them, among them the motives, the degree of the breach of duty, the culpable consequences of the offence, the previous history of the offender and their conduct after the offence (§ 46 Abs. 2 StGB). Circumstances that are already elements of the statutory offence may not be taken into account (§ 46 Abs. 3 StGB).

Alongside a sentence of imprisonment, a fine that is otherwise not provided for, or provided for only as an alternative, can be imposed where the offender has enriched themselves or attempted to do so through the offence and this is also appropriate having regard to their personal and economic circumstances (§ 41 StGB).

By way of distinction: a fine is something other than a sentence of imprisonment on Bewährung. In the case of imprisonment of not more than one year the court suspends enforcement on Bewährung (a set period during which the sentence is not enforced and conditions apply) where it is to be expected that the convicted person will let the conviction alone serve as a warning (§ 56 Abs. 1 StGB); in the case of a higher sentence not exceeding two years this is possible on the additional requirements of § 56 Abs. 2 StGB. In the case of imprisonment of at least six months there is no suspension where the defence of the legal order requires this (§ 56 Abs. 3 StGB). And a fine is likewise not the remuneration of the defence; what a defence costs is explained separately under fees.

03

Where you cannot pay at once

The statute expressly provides a route for this. Where the convicted person cannot reasonably be expected, according to their personal or economic circumstances, to pay the fine at once, the court grants them a period for payment or allows them to pay the penalty in specified instalments (§ 42 StGB). The court can revoke the concession of payment by instalments where the convicted person does not pay an instalment in time.

Once the judgment has become final, responsibility changes. Enforcement of the sentence is carried out by the Staatsanwaltschaft (the public prosecution office) as the enforcement authority (§ 451 Abs. 1 StPO), and it is then that enforcement authority which decides on the granting of payment relief (§ 459a Abs. 1 StPO). It can subsequently alter or revoke such a decision, but may depart from it to the disadvantage of the convicted person only on the basis of new facts or evidence (§ 459a Abs. 2 StPO). Where the concession of payment by instalments falls away, it can grant payment relief afresh (§ 459a Abs. 3 StPO).

The practical core of this section is this: after the judgment has become final, an application for payment by instalments goes to the Staatsanwaltschaft, not to the court. And it has effect only if it is made.

04

The Ersatzfreiheitsstrafe: two Tagessätze, one day

An Ersatzfreiheitsstrafe, a term of imprisonment served in place of a fine that cannot be recovered, takes the place of that fine. One day of Ersatzfreiheitsstrafe corresponds to two Tagessätze. The minimum of the Ersatzfreiheitsstrafe is one day (§ 43 StGB). That is the wording as checked on 10 August 2026; the conversion standard has been changed in the past, which is why older texts online may name a different figure.

The Ersatzfreiheitsstrafe is enforced on the order of the enforcement authority (§ 459e Abs. 1 StPO). Before the order is made, the convicted person is to be informed that payment relief can be granted to them under § 459a StPO and that they can avert the enforcement of the Ersatzfreiheitsstrafe by unpaid work (§ 459e Abs. 2 StPO). Enforcement may not be ordered in respect of a part amount that does not correspond to a full day of imprisonment (§ 459e Abs. 3 StPO). And it is not enforced in so far as the fine is paid or recovered (§ 459e Abs. 4 StPO).

That notice under § 459e Abs. 2 StPO is the most important letter of the whole enforcement procedure. Anyone who leaves it lying unopened loses the routes described in it.

05

Unpaid work instead of the Ersatzfreiheitsstrafe

The basis for this is not in the Strafgesetzbuch but in Art. 293 Abs. 1 EGStGB. Under it the state governments can provide by regulation that the enforcement authority permits the convicted person to avert enforcement of the Ersatzfreiheitsstrafe by unpaid work. In so far as the convicted person has performed the unpaid work, the Ersatzfreiheitsstrafe is discharged. The regulation determines how many hours of unpaid work take the place of one day of Ersatzfreiheitsstrafe. The work must be without remuneration and must not serve commercial purposes.

The conversion rate is therefore a matter of state law and is not the same in every state. For Hamburg it is governed by the regulation on averting the enforcement of terms of imprisonment served in place of a fine by community work (Tilgungsverordnung) of 11 December 2012: by performing five hours of community work, the enforcement of one day of the Ersatzfreiheitsstrafe is averted (§ 3 Abs. 1 Satz 2 of the regulation); in the cases of hardship named there, three hours suffice (§ 3 Abs. 2). According to the information sheet of the Staatsanwaltschaft Hamburg, placement runs through the specialist office for offender and court assistance; the information sheet also names a period of one week for making contact with the placement body. What counts is the letter you have received; the time limits and bodies named in it take precedence over any general account.

06

Where enforcement would be an undue hardship

There is a provision of its own for this case, and it lies not with the enforcement authority but with the court: the court orders that enforcement of the Ersatzfreiheitsstrafe be dispensed with where enforcement would be an undue hardship for the convicted person (§ 459f StPO).

The statute does not say when there is an undue hardship. That is a decision of the court in the individual case, and nothing can be said in advance about its outcome. The route exists, but it is not an assurance.

07

What 90 Tagessätze have to do with the Führungszeugnis

Under § 32 Abs. 2 Nr. 5 BZRG, convictions imposing a fine of not more than ninety Tagessätze, or imprisonment or Strafarrest (a short custodial penalty known to German law) of not more than three months, are not included in the Führungszeugnis (a certificate of conduct issued from the register on application) where no further sentence is entered in the register. The provision contains exceptions. The number of Tagessätze therefore has a significance that goes beyond the sum of money. Details are in our guide on when a person has a criminal record.

Frequently asked questions

Can I apply for payment by instalments if the judgment has already become final?

Yes. After the judgment has become final, payment relief is decided on by the enforcement authority, that is, the Staatsanwaltschaft (§ 459a Abs. 1 StPO in conjunction with § 451 Abs. 1 StPO). The application goes to the body that sent the enforcement letter.

§ 43 Satz 2 StGB provides that one day of Ersatzfreiheitsstrafe corresponds to two Tagessätze; the minimum is one day (§ 43 Satz 3 StGB). Enforcement may not be ordered in respect of a part amount that does not correspond to a full day (§ 459e Abs. 3 StPO).

The Ersatzfreiheitsstrafe is not enforced in so far as the fine is paid or recovered (§ 459e Abs. 4 StPO), and unpaid work that has been performed discharges the Ersatzfreiheitsstrafe to that extent (Art. 293 Abs. 1 EGStGB). How the two interact in the individual case is settled by the enforcement authority; no entitlement to a particular division follows from that.

§ 40 Abs. 2 StGB requires that the offender be left with at least the minimum of their income that is indispensable for living, and § 40 Abs. 3 StGB permits an estimate of the bases for the calculation. Information about your own circumstances therefore has an effect on the level of the Tagessatz. It says nothing about the number of Tagessätze.

This information is general in nature and does not replace advice on an individual case. It reflects the statutory texts as checked on 10 August 2026.

08

How things go on

What is still possible in enforcement depends on time limits and on who is written to and when. An overview of our work in criminal proceedings can be found on the page on general criminal law.

If you would like to discuss your case, you can reach the office by telephone or by email.

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Provisions referred to

The provisions mentioned in this article, each with a link to the official German text.