Volltext: Tax crime as predicate offence to money laundering

$ 31b German Fiscal Code 
English Version 
Section 31b Disclosure for the purpose of countering money laundering and terrorist financing 
(1) The disclosure of the circumstances of the person concerned which are protected under section 30 
shall be permissible insofar as such disclosure serves one of the following purposes: 
1. conducting criminal proceedings for a crime under section 261 of the Criminal Code, 
2. countering terrorist financing within the meaning of section 1(2) of the Money Laundering Act, 
3. conducting administrative fine proceedings in accordance with section 17 of the Money Laundering 
Act against obligated parties within the meaning of section 2(1) numbers 9 to 13 of the Money Laun- 
dering Act or 
4. taking measures or issuing orders in accordance with section 16(1) of the Money Laundering Act 
against obligated parties within the meaning of section 2(1) numbers 9 to 13 of the Money Laundering 
Act. 
(2) Irrespective of the amount or business relationship involved, the revenue authorities shall notify 
without undue delay the Financial Intelligence Unit of the Federal Criminal Police Office and the 
competent law enforcement authority orally or via telephone, telefax or electronic data transmission 
where facts indicate that 
1. the assets connected to the reported transactions or business relationships are the object of a crime 
under section 261 of the Criminal Code or 
2. the assets are connected to terrorist financing. 
(3) The revenue authorities shall notify the competent administrative authority, without delay, of facts 
indicating that 
1. an obligated party within the meaning of section 2(1) numbers 9 to 13 of the Money Laundering Act 
has committed or is committing an administrative offence within the meaning of section 17 of the 
Money Laundering Act or 
2. the conditions have been met to take measures or issue orders in accordance with section 16(1) of 
the Money Laundering Act against obligated parties within the meaning of section 2(1) numbers 9 to 
13 of the Money Laundering Act. 
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