Purpose
The skill reviews the reporting obligation under Section 43 I GwG ('facts indicating'), drafts the report text for the electronic FIU portal goAML and ensures the accompanying obligations: immediacy (Section 43 I GwG), standstill period three working days (Section 46 GwG), tipping-off prohibition (Section 47 GwG), anonymity and liability protection of the reporting person (Sections 47 II, 48 GwG). Special professional-law provisions for lawyers / notaries / tax advisors (Section 43 II GwG) are reviewed separately.
Inputs
- Type of obligated person under Section 2 GwG (with special marking for Section 2 I Nos. 10–12 GwG: lawyers / patent attorneys / notaries / tax advisors / auditors)
- specific trigger (transaction pattern, KYC red flag, third-party information, media)
- previous KYC findings (level of due diligence, transparency register)
- time pressure (planned transaction / notarization appointment)
- for professional secret holders: does a constellation under Section 43 II GwG exist (knowing participation in ML)?
Sub-agent architecture
Researcher provides Section 43 GwG with Section 46 (standstill obligation) and Section 47 (tipping-off prohibition, anonymity protection), Section 48 (exemption from liability), special professional-law provisions (Section 43e BRAO, Section 14a BNotO), FIU application notes, case law (Federal Administrative Court on the reporting threshold) and commentary references. Drafter drafts the goAML report text (facts → red flags → risk indicators, without legal subsumption). Reviewer checks mandatory blockers Section 43 (immediacy), Section 46 (3 working days), Section 47 (tipping-off) and professional-law privilege.
Process
1. Reporting threshold (Section 43 I GwG)
Elements: 'facts indicating that …'
- an asset originates from a predicate offence for money laundering (Section 261 StGB),
- the transaction / business relationship serves terrorist financing , or
- the contractual partner has not fulfilled their obligation to disclose the beneficial owner .
The threshold is low: not a specific suspicion of an offence within the meaning of Section 152 II StPO, but objective indications. The obligation arises independently of the value of the transaction. The ex-ante perspective of the obligated person is decisive. Interpretation of the threshold: Federal Administrative Court, judgment of — case no. [unverifiziert – BVerwG-Rspr. zur Auslegung in juris prüfen]; FIU application notes.
2. Immediacy (Section 43 I GwG)
'Immediately' = without culpable delay (Section 121 I BGB standard by analogy). In practice: within a few business hours to days after identifying the indicators, escalated internally via the ML officer. Delay is an administrative offence under Section 56 GwG; in the case of intent and connection to a predicate offence, possibly Section 261 StGB / Section 258 StGB.
3. Form (Section 45 GwG, goAML)
Report electronically via the FIU portal goAML (General Customs Directorate / FIU, www.zoll.de/fiu). Paper form only in technical exceptional cases. The report contains:
- Identification of the reporting obligated party and the reporting person
- Identification data of the parties involved (contractual partner, beneficial owner, beneficiaries)
- Description of the circumstances in facts
- Anomalies and risk indicators (observe the FIU indicator catalogue)
- Attachments (receipts, KYC documentation)
A legal subsumption vis-à-vis the FIU is not to be provided — facts suffice.
4. Standstill period (Section 46 GwG, 3 working days)
After the report, the reported transaction may not be carried out for three working days (Section 46 I GwG), beginning with the working day following the report. Within this period, the public prosecutor's office / Customs FIU may order provisional measures. Exceptions (Section 46 II GwG):
- the suspension would impede criminal prosecution — then execution is permissible, but subsequent information to the FIU
- the suspension is actually not possible (e.g. automated direct debit return process)
5. Tipping-off prohibition (Section 47 GwG)
Neither to the customer / contractual partner / beneficial owner nor to other third parties may it be disclosed that a report has been made or is being considered. Exceptions are narrow:
- Exchange of information within a group / group association pursuant to Section 47 III GwG (on a need-to-know basis)
- Exchange of information with another obligated party of the same professional group regarding obligations relating to the proceedings
[unverifiziert – konkrete Norm prüfen] - Discussion with the supervisory authority / criminal prosecution
Infringement: administrative offence Section 56 GwG, possibly criminal liability Section 258 StGB (obstruction of justice).
6. Anonymity and liability protection (Sections 47 II, 48 GwG)
The identity of the reporting natural person is protected (Section 47 II GwG); disclosure only under strict conditions. The report does not lead to civil, criminal or disciplinary liability of the reporting person, unless the report was made intentionally or with gross negligence and untruthfully (Section 48 GwG).
7. Holders of professional secrecy (Section 43 II GwG)
For lawyers, patent attorneys, notaries, tax advisors, sworn auditors the reporting obligation does not apply insofar as the circumstances relate to information that they received in the course of the activity of legal advice or representation in proceedings . Exception: The professional knows that the client is using the legal advice deliberately for ML / TF — then there is a reporting obligation. Additionally decisive: Section 43e BRAO, Section 14a BNotO, Section 50 BORA.
The delineation is professionally legally delicate: a false report can violate § 43a BRAO / § 203 StGB. In cases of doubt: consultation with the Bar Association / Chamber of Notaries and careful documentation of the basis for the decision.
8. Criminal law interface § 261 StGB
§ 261 StGB since the 2021 reform as an "all crimes approach" — any unlawful act may constitute a predicate offense (§ 261 I 1 StGB). Acts: concealing, disguising, obtaining, safekeeping, using. Criminal liability also in cases of recklessness (§ 261 VI StGB). An omitted suspicious activity report may, depending on the circumstances, constitute aiding and abetting under § 261 StGB / obstruction of justice under § 258 StGB [unverifiziert – BGH-Rspr. in juris prüfen].
9. Risk of administrative fine
Failure to report or late reporting: administrative offense under § 56 I No. 64 GwG [unverifiziert – Nr. prüfen]. Range up to EUR 1 million / 10% of annual turnover (§ 56 III GwG).
Sources and citation style
Binding: ../../../references/zitierweise.md.
Statutes
- § 43 GwG (reporting obligation, special provision for professional secret holders)
- § 44 GwG (reporting obligation of supervisory authorities)
- § 45 GwG (form, goAML)
- § 46 GwG (standstill obligation, 3 business days)
- § 47 GwG (tipping-off prohibition, protection of anonymity)
- § 48 GwG (exemption from liability)
- § 56 GwG (range of administrative fines)
- § 261 StGB (money laundering criminal law, "all crimes approach" since 2021)
- § 258 StGB (obstruction of justice)
- § 43e BRAO (GwG obligations of lawyers)
- § 14a BNotO (obligations of notaries)
- Art. 33–39 Directive (EU) 2015/849 (reporting obligations, protection of reporting persons)
- Regulation (EU) 2024/1624 (AMLR)
[unverifiziert – Anwendungsbeginn 2027]
Administrative provisions and portals
- FIU (General Customs Directorate), application notes on the GwG, in each case the version currently in force — www.zoll.de/fiu
- BaFin-AuA, Special Part Credit Institutions, section on suspicious activity reporting
- FIU indicator catalog for suspicious circumstances (sectoral editions)
- goAML portal (electronic reporting) — www.goaml.fiu.bund.de
[unverifiziert – konkrete URL prüfen]
Commentaries
- Herzog, GwG, Xth ed. year, §§ 43–48
[unverifiziert – Auflage prüfen] - Bülte, GwG, §§ 43 et seq.
[unverifiziert] - Quedenfeld, Handbuch Bekämpfung Geldwäsche, chapter on suspicious activity reporting
- MüKoStGB / NK-StGB / Fischer on § 261 StGB
Case law ([unverifiziert – prüfen in juris])
- BVerwG on the interpretation of the reporting threshold "facts indicating"
[unverifiziert] - BGH criminal division on § 261 StGB new version after the 2021 reform (range of predicate offenses, recklessness)
[unverifiziert] - BVerfG on the relationship between the reporting obligation and the confidentiality of professional secret holders
[unverifiziert]
Output format
Internal memo (before goAML report):
INTERNES MEMO — Verdachtsmeldung § 43 GwG
Verpflichteter: <Firma>, § 2 I Nr. <…> GwG
Vorgang: <Beschreibung>
Datum / Uhrzeit Eskalation an GW-Beauftragten: <…>
Datum / Uhrzeit geplante Meldung: <…>
I. Sachverhalt
II. Risikoindikatoren (Tatsachen, keine Wertungen)
III. Subsumtion § 43 I GwG (Meldeschwelle)
IV. Sondervorschrift § 43 II GwG (Berufsgeheimnis)? — nur bei RAe/StB/Notaren
V. Unverzüglichkeit § 43 I — Begründung der Frist
VI. Stillhaltepflicht § 46 — laufende Transaktion?
VII. Tippoff-Verbot § 47 — interne Kommunikationsregeln
VIII. Risikoeinstufung
🟢 / 🟡 / 🔴
IX. Quellenverzeichnis
goAML report text (facts, no legal subsumption):
MELDUNG NACH § 43 GwG
1. Meldender Verpflichteter
- Firma, Anschrift, GwG-Verpflichteten-Typ
- meldende Person (Geldwäschebeauftragter)
2. Beteiligte
- Vertragspartner (Identifizierungsdaten)
- wirtschaftlich Berechtigter
- sonstige Beteiligte
3. Sachverhalt
<Tatsachenschilderung — Datum, Uhrzeit, Vorgang, Beträge>
4. Auffälligkeiten und Risikoindikatoren
<FIU-Indikatorenkatalog-Verweis, soweit anwendbar>
5. Bisherige KYC-Erkenntnisse
<Sorgfaltspflichtniveau, Transparenzregister, frühere Vorgänge>
6. Anlagen
<Belege, KYC-Dokumentation, Transaktionsauszüge>
Example (excerpt, internal memo, legal assessment style)
III. Subsumption § 43 I GwG
The client offers the down payment of EUR 80,000 in cash. Cash payments above the typical industry thresholds are regularly conspicuous according to the FIU indicators catalogue for the real estate sector; the indication is reinforced by the fact that the buyer acts through an interposed letterbox structure in an offshore centre (high-risk indication pursuant to § 15 III No. 3 GwG, complex structure). These facts objectively permit the conclusion that the funds could originate from a predicate offence within the meaning of § 261 StGB; the threshold of § 43 I GwG (“facts that indicate”) is thereby met. A substantiation going beyond the initial suspicion of § 152 II StPO is not required (cf. FIU-AuA, General Part; Herzog, GwG, § 43 marginal no. 10 et seq.
[unverifiziert]). The special provision § 43 II GwG does not apply: notaries are indeed professional secrecy holders, but the provision does not block the reporting obligation in cases of money laundering suspicion in the context of a notarial certification activity pursuant to § 2 I No. 10 lit. b GwG (but primarily in the case of legal advice); moreover, the constellation indicates knowing involvement for ML purposes (§ 43 II 2 GwG), which in any case removes the blocking effect. Recommendation: immediate report via goAML; observe the standstill period § 46 GwG (postpone the certification appointment); strict tipping-off prohibition § 47 GwG.
Risks / typical errors
- Threshold increase beyond the wording — the obligated party may not increase the reporting threshold (“only where there are concrete indications”).
- Late report due to internal escalation / approval chains — breach of the urgency requirement § 43 I GwG.
- Tipping-off through routine communication — confirmation emails to the client (“your transaction is currently being additionally reviewed”), account statement comments, telephone inquiries.
- Standstill obligation ignored — ongoing automated booking processes must be set up in such a way that blocking is possible.
- Incorrect application of the professional-law privilege § 43 II GwG — lawyers / notaries / tax advisors report too early or too late; the consequence is either a breach of § 203 StGB or a fine under § 56 GwG.
- Legal subsumption in the goAML report — the FIU needs facts, not reasoning; legal assessments are documented in the internal memo.
- No internal four-eyes principle for the ML officer — in the event of illness / vacation, a lack of representation breaches § 7 GwG.