Who gains from saving nature
Ledger 1 : 33 — For each dollar financing nature-based solutions in 2023, about $33 financed activities harmful to nature. (UNEP)
Cases / Chemical pollution · Germany · 2015

Volkswagen, Audi and Daimler diesel fines (Germany)

Nature's voice · report
No measurement of the harm done to me here is on record.
Did nature suffer? Not measured.
What the record lacks: 1 none on record · 3 insufficient · 1 not measured · 1 unclear See the gaps

In 2018 German prosecutors issued administrative fine orders of 1 billion euros to Volkswagen and 800 million euros to Audi over diesel emissions. In each order 5 million euros was the fine and the rest was the recovery of economic benefit.

€5 million of €1 billionPart of the Volkswagen order that was a fine
Order of 13 June 2018; the remaining €995 million was recovery of economic benefit.

Status As of October 2026: fine orders against Volkswagen and Audi are final; the Winterkorn trial was suspended in July 2025; actual tax deduction of the payments not found.

What?
German prosecutors fined Volkswagen and Audi in 2018 over diesel emissions; in each order only 5 million euros was the fine and the remainder was recovery of economic benefit. Volkswagen AG (ad hoc announcement)
Where?
Braunschweig (Lower Saxony) and Munich, Germany; the United States and the European Union for related actions. Volkswagen AG (ad hoc announcement)
When?
Orders issued 13 June 2018 (Volkswagen) and 16 October 2018 (Audi); individual proceedings 2023–2025. Volkswagen AG (ad hoc announcement)
Who?
Gained
  • Volkswagen — A tax lawyer estimated 99.5% of the 1 billion euros could in theory be deducted, about 300 million euros back from the tax authority; actual use not found
Lost
  • Lower Saxony — Received the fine; the cost of a deduction would be spread nationally through the federal sharing formula
Harmed
  • European public (nitrogen oxide exposure) — Listed in the sources reviewed as the harmed party in the diesel-related cases
Why?
Diesel emissions manipulation by the manufacturers; the research records that the orders were framed around a negligent supervisory breach. the sources reviewed does not set out the prosecutors' full reasoning.
How?
Administrative fine orders combining a fine capped at 5 million euros with recovery of economic benefit. Volkswagen AG (ad hoc announcement)
6 of 6 questions answered from the record

What happened

The record, in order.

On 13 June 2018 the Braunschweig public prosecutor issued an administrative fine order against Volkswagen AG in the context of the diesel crisis. The order totalled 1 billion euros: 5 million euros as the fine, which the sources reviewed is the statutory maximum for a negligently committed supervisory breach, and 995 million euros as recovery of economic benefit (Abschöpfung). Volkswagen did not appeal.

On 16 October 2018 the Munich II public prosecutor ended administrative proceedings against Audi AG with a fine order of 800 million euros, made up of 5 million euros as the fine and 795 million euros as recovery of economic benefit. Audi accepted the order. A figure of about 870 million euros for Daimler is noted in the sources reviewed but has not been verified.

Under German income tax law, section 4(5) no. 8 of the Income Tax Act (EStG) bars deduction of administrative fines. the sources reviewed, that the recovery of economic benefit can be deducted if taxes were not deducted when it was calculated. A tax lawyer estimated that Volkswagen could in theory deduct 99.5% of the 1 billion euros, with about 300 million euros returning from the tax authority; the fine goes to Lower Saxony, while the cost of a deduction is spread across the country through the federal sharing formula. The research did not find whether the deduction was actually used.

Individuals were also dealt with. In June 2023 the former chief executive of Audi, Rupert Stadler, received by plea agreement a sentence of one year and nine months, suspended, plus 1.1 million euros, for negligent fraud. The trial of Volkswagen's former chief executive, Martin Winterkorn, was suspended in July 2025 on health grounds. In the United States, the record lists a 2.8 billion dollar criminal penalty and 1.5 billion dollars in civil settlements for Volkswagen.

Separately, the European Commission fined Volkswagen and BMW 875 million euros for a cartel (2009–2014) that jointly limited the dosing of AdBlue, the fluid used in diesel exhaust cleaning. Daimler took part and was a whistleblower, and received no fine. The Commission described it as the first cartel to restrict use of a new technology.

  1. 2015Diesel emissions scandal begins (Germany and United States)
  2. 2018Braunschweig fine order against Volkswagen, 1 billion euros (13 June); Munich II order against Audi, 800 million euros (16 October)
  3. 2023Rupert Stadler, former Audi chief executive, receives suspended sentence by plea agreement (June)
  4. 2025Trial of Martin Winterkorn, former Volkswagen chief executive, suspended on health grounds (July)

How it looked

What was shown, beside what was recorded.

Shown

Recorded

  • Volkswagen order: 1 billion euros = 5 million euros fine + 995 million euros recovery of economic benefit; no appeal.
  • Audi order: 800 million euros = 5 million euros fine + 795 million euros recovery of economic benefit; accepted by Audi.
  • Stadler: one year and nine months suspended plus 1.1 million euros, plea agreement, June 2023; Winterkorn trial suspended July 2025.

Who gained

Money that reached nature, beside money that stayed elsewhere.

Reached nature or the ground

Not published
No figure published.

Gained elsewhere

Not totalled
Volkswagen: fine€5m
Volkswagen: recovery of economic benefit€995m
Audi: fine€5m
Audi: recovery of economic benefit€795m
Currency: EUR · Window: 2018. All figures cover the same period. * Estimate built from cited figures.

Responses on record

In court and with insurers

Every proceeding and every insurer decision on record.

Lawsuits and rulings

  1. 2018–2018-06-13Claimant won€1bn EUR m: 5 fine + 995 recovery of economic benefit
    Administrative fine order against Volkswagen AG (diesel crisis)
    Braunschweig public prosecutor · Administrative · Braunschweig public prosecutor → Volkswagen AG

    Order of 1 billion euros, of which 5 million euros was the fine and 995 million euros recovery of economic benefit. Volkswagen did not appeal. Volkswagen AG (ad hoc announcement)

  2. 2018–2018-10-16Claimant won€800m EUR m: 5 fine + 795 recovery of economic benefit
    Administrative fine order against Audi AG (diesel crisis)
    Munich II public prosecutor · Administrative · Munich II public prosecutor → Audi AG

    Order of 800 million euros, of which 5 million euros was the fine and 795 million euros recovery of economic benefit. Audi accepted it. Volkswagen AG (ad hoc announcement)

  3. 2023-06Guilty plea
    Criminal case against Rupert Stadler, former Audi chief executive
    German criminal court · Criminal · Prosecution → Rupert Stadler

    Plea agreement: one year and nine months suspended plus 1.1 million euros, for negligent fraud. AFP / TechXplore

  4. Ongoing
    Criminal case against Martin Winterkorn, former Volkswagen chief executive
    German criminal court · Criminal · Prosecution → Martin Winterkorn

    Trial suspended in July 2025 on health grounds; he has not been convicted. AFP / TechXplore

  5. Claimant won€875m EUR m, Volkswagen and BMW
    AdBlue dosing cartel
    European Commission · Regulatory · European Commission → Volkswagen, BMW (Daimler took part and was a whistleblower)

    Fine for jointly limiting AdBlue dosing, 2009–2014; Daimler received no fine. The Commission called it the first cartel restricting use of a new technology.

Insurers

No insurer decision on record.

What nature saw

Outcomes measured on the ground, and nature's note.

Nature's report opens this page. Below: further outcomes measured on the ground.

Part of Volkswagen order named a fine
€5m of €1bn
Braunschweig order, 13 June 2018
Part of Audi order named a fine
€5m of €800m
Munich II order, 16 October 2018
Independent ecological evaluation
Not part of this record
The record covers the legal label and tax treatment of the payments

What we don't know

Undisclosed, unproven, untried: recorded as data.

Nature

  • Not measured Harm to nature: No independent ecological evaluation is on record.

Figures

Record

  • Unclear Whether Volkswagen, Audi and Daimler actually deducted the recovery of economic benefit from taxable income: the research did not find this.
  • Insufficient Reported but not independently verified: a fine of about 870 million euros for Daimler.
  • Insufficient Reported but not independently verified: that the German deduction rule applies to recovery of economic benefit if taxes were not deducted in its calculation.
  • None on record Daimler's own response is not in the record.

Did the harm stop?

The record shows the fine orders accepted in 2018 and individual proceedings into 2025. It shows no measure of emissions reduction tied to the payments.

Who paid?

The fine of 5 million euros went to Lower Saxony; the cost of any tax deduction of the 995 million euros would be shared nationally, but whether the deduction was taken is not established.

Sources

Voices on record: ✓ Company or project— Government and regulators— Courts✓ Press and investigations— Communities and civil society— Researchers

Press and investigations

Connected cases

Related matters, and cases linked to this one through the same organisations, with the role each played in both.

Law and courts

Negligence and gross negligence
Negligence is a failure to take reasonable care. Gross negligence is a serious, reckless failure; under US oil-spill law a finding of gross negligence raises the maximum penalty.
Plea
In a criminal case, the defendant's formal answer to a charge. A plea agreement settles a case with a guilty plea on agreed terms.