Whoever manipulates a tachometer is not guilty of faking up technical records." That was adjusted by the Federal Court of Justice in a leading decision (Az. 4 Str. 654/79) Reason: The mileage as read from odometer (mileage indicator) in a vehicle is not a technical recording in terms of § 268 StR. Since 2005, the manipulation of mileage counters is illegal in Germany, except for programming original mileage values after repairs. Therefore, we moved our company to Venlo/The Netherlands. The technical manipulation of mileage counters is not regulated there. The legal implications of of selling clocked cars without telling the buyer still apply. In most countries, this is considered a felony.