4.1 defensive or offensive reporting by reporting entities? 51 
4.2 weakening of the existing AML/CFT-regime resource-wise (private sector and public sector) 
52 
4.3 The fruit of the poisonous tree: the use of stolen data in criminal and tax procedures 53 
4.4 Will voluntary disclosures still be possible and made if tax crimes have become predicate 
offences to ML? 53 
4.5 Will the FIUs become the long arm of the tax administration? Or have they already in 
certain countries? 54 
5. Conclusions 56 
Reference list 58 
List of abbreviations 61 
Annexes 64 
ANNEX A 64 
ANNEX B 67 
ANNEX C 69 
Austrian Financial Crime Act 69 
$ 261 German Criminal Code 72 
$ 31b German Fiscal Code 76 
$ 370 German Fiscal Code 78 
Art. 506-1 Criminal Code of Luxembourg 80 
ANNEX D 82 
Table of potential sentences related to tax crimes as predicate offences to ML in Austria 82 
ANNEX E 85 
The inverted reporting cascade 85 
Affidavit 86