The turn of events comes amid a trial of Wirecard's former chief executive and marks the first known official communication from Marsalek, Wirecard's former chief operating officer, whose exact whereabouts have been unknown for several years.

German police have been conducting an international search and had issued an arrest warrant for Marsalek, whom they accuse of "fraud in the billions".

Wirecard filed for insolvency in 2020, owing creditors almost $4 billion, after disclosing a 1.9 billion euro ($2.13 billion) hole in its accounts that its auditor EY said was the result of sophisticated global fraud.

Spokespeople for the public prosecutor's office and the court confirmed on Tuesday that a letter from Marsalek's lawyer had been received, but did not comment on the content of the letter.

WirtschaftsWoche first reported the communication.

($1 = 0.8910 euros)

(Reporting by Alexander Huebner, writing by Tom Sims; Editing by Bernadette Baum)