The 54-year-old six times Grand Slam winner, who attended the opening day of his trial at Southwark Crown Court, faces 24 counts under the Insolvency Act relating to the period from May to October 2017.
Becker, a former world number one who won Wimbledon three times, denies the charges.
The trial is expected to last three weeks.
British media quoted prosecutor Rebecca Chalkley as saying Becker "acted dishonestly with regards to a number of his assets.
