Before discovery: best moment for active repentance.
As long as neither the injured party nor the authorities know of the offence, active repentance can unfold its most favourable effect. Section 167 StGB requires full restitution, made voluntarily and before knowledge of prosecution acts. From a legal perspective the structured preparation of the restitution is decisive so that the legal effect can later be proven.
Restitution must cover the entire damage. This includes accompanying damages and consequential costs in so far as they stem from the offence. Careful calculation secures the lifting of punishability.