The 54-year-old former star player arrived at Southwark Court in London, with his partner Lilian de Carvalho Monteiro, wearing a dark overcoat and a purple scarf.
Declared bankrupt in June 2017, the six-time winner of Grand Slam tournaments is accused of not having respected his obligations to disclose information, in particular banking, which he disputes.
He is accused of having concealed several properties and around 1.8 million pounds sterling (2.1 million euros).
He is also accused of not having handed over some of his Wimbledon and Australian Open trophies in order to settle his debts.
In July 2019, 82 items, including other trophies and personal memorabilia, were sold at auction and brought in 765,000 euros, a sum intended to pay off part of his debts.
At the time of his bankruptcy in June 2017, his debts were estimated at up to 50 million pounds.
Boris Becker faces up to seven years in prison if convicted.
During preliminary hearings, it emerged that Boris Becker owned an apartment in the Chelsea district of London, that he had two properties in Germany, which were not declared between June and October 2017.
He is accused of transferring hundreds of thousands of pounds to other accounts, including from his ex-wife Barbara Becker and his estranged wife Sharlely Becker.
The former player has already had legal setbacks for unpaid debts with Spanish justice, concerning work in his villa in Mallorca, and with Swiss justice, for not having paid the pastor who married him in 2009.
In 2002, the German courts sentenced him to a two-year suspended prison sentence and a fine of 500,000 euros for some 1.7 million euros in tax arrears.
Six times Grand Slam titleholder, "Boom Boom" Becker, so nicknamed for his devastating service, won 49 titles and obtained more than 20 million euros in earnings during his sports career.
© 2022 AFP