act on the detection of proceeds from serious crimes
TRANSCRIPT
Act on the Detection of Proceeds from Serious Crimes (Money Laundering Act(GwG))
Table of Contents
Chapter 1
Definitions and scope
Section 1 Definitions
Setion 2 Scope
Chapter 2
Due diligence and internal safeguards
Section 3 General provisions
Section 4 Identification
Section 5 Simplified due diligence
Section 6 Enhanced due diligence
Section 7 Performance by third parties
Section 8 Record-keeping
Section 9 Internal safeguards
Chapter 3
Financial Intelligence Unit, reporting requirements and use of data
Section 10 Financial Intelligence Unit
Section 11 Suspicious transaction reports
Section 12 Prohibition of transmission of information
Section 13 Release from responsibility
Section 14 Suspicious transaction reports filed by government authorities
Section 15 Reference to and use of records
Chapter 4
Supervision and administrative fines
Section 16 Supervision
Section 17 Administrative fines
反洗钱法案
目录
第 1 章定义和范围第 1 条定义第 2 条 范围
第 2 章尽职调查和内部的保障措施第 3 条一般规定第 4 条识别第 5 条简化尽职调查第 6 条详尽的尽职调查第 7 条第三方监管第 8 条记录保存第 9 条内部保障
第 3 章金融情报单位，报告要求和使用数据第 10 条金融情报机构第 11 条可疑交易报告第 12 条禁止传播的信息第 13 条释放的责任第 14 条可疑交易由政府当局提交的报告第 15 条提及和使用记录
第 4 章监督和行政罚款
第 16 条监督第 17 条行政罚款
Chapter 1
Definitions and scope
Section 1 Definitions
(1) For the purposes of this Act, “identification” means
1. establishing identity by gathering information and
2. verifying identity.
(2) For the purposes of this Act, “terrorist financing” means the provision or collection of funds with the intention that they should be used or in the knowledge that they are to be used, in full or in part, to carry out the following:
1. an offence within the meaning of Section 129a, also in conjunction with Section 129b of the Criminal Code, or
2. any of the offences within the meaning of Articles 1 to 3 of Council Framework Decision 2002/475/JHA of 13 June 2002 on combating terrorism (OJ L 164, p. 3) or to aid or
facilitate the commission of such activity.
(3) For the purposes of this Act, “business relationship” means a business or professional relationship which is directly connected with the professional activities of the institutions and persons covered by this Act and which is expected, at the time when the contact is established, to
have an element of duration.
(4) For the purposes of this Act, “transaction” means any act aimed at or resulting in a transfer of money or a similar movement of assets.
(5) For the purposes of this Act, electronic cash as defined in Section 1 (14) of the Banking Act shall be
the equivalent of cash.
(6) For the purposes of this Act, “beneficial owner” means the natural person(s) who ultimately owns or controls the contracting party, or the natural person on whose behalf a transaction or activity is being conducted. This includes in particular:
1. in the case of corporate entities which are not listed on a regulated market as defined in Section 2 (5) of the Securities Trading Act and are not subject to disclosure
第 1 章定义和范围第 1 条 定义（1）就本法而言，“身份识别”是指1。通过收集信息建立身份信息以及2。核实身份信息。（2）就本法而言，“资助恐怖主义”是指有意或者在完全或者部分知晓资金用途前提下，提供或筹集资金，以开展以下行为：1。符合刑法第 129A 条以及第 129B 所称的犯罪，或2。符合 2002 年 6 月 13 日关于打击恐怖主义得框架决议 2002/475/JHA（官方公报 L 164，第 3 页）第 1 至3 款涵义下的犯罪行为，或实施帮助或促进这类犯罪行为
（3）就本法而言，“业务关系”是指合同建立后一定时间内，直接与本法案所涵盖的机构或者个人相关的业务或专业的关系，
（4）就本法而言，“交易”是指任何旨在或者最终导致资金发生划转或者资产类似转移的行为。
（5）就本法规定，电子货币，应为《银行法》第 1 条（14）款所定义的等值现金。（6）就本法而言，“实益拥有人”指最终拥有或控制缔约方或其所代表的交易或活动正在进行的自然人。这特别包括：1。在非《证券交易法》第 2 条第（5）款所界定的规范市场上市，不受欧盟法规 requirements consistent with
Community legislation or subject to equivalent international standards: the natural person(s) who directly or indirectly hold more than 25% of the capital shares or control more than 25% of the voting rights;
2. in the case of legal entities, such as foundations, and legal arrangements, such as trusts, which administer and distribute funds or arrange for third parties to administer and distribute funds:
a) the natural person(s) who exercises control over 25% or more of the property of a legal arrangement or entity;
b) the natural person(s) who is the beneficiary of 25% or more of the property of a legal arrangement or entity;
c) where the individuals that benefit from the legal arrangement or entity have yet to be determined, the class of persons in whose main interest the legal arrangement or entity is set up or operates.
(7) In consultation with the Federal Ministry of Finance and the Federal Ministry of Economics and Technology, the Federal Ministry of the Interior may, by means of statutory instruments without the approval of the Bundesrat and in compliance with the implementation measures taken by the Commission of the European Union based on Article 40 (1) a of Directive 2005/60/EC of the European Parliament and the Council of 26 October 2005 on the prevention of the use of the financial
system（s）for the purpose of money laundering and
terrorist financing (OJ L 309, p. 15), specify the previous definitions in further detail.
Section 2
Scope
(1) This Act shall apply to the following acting in the exercise of their business or professional activities:
1. credit institutions as defined in Section 1 (1) of the Banking Act (with the exception of those institutions listed in Section 2 (1) nos. 3 to 8 of the Banking Act) and domestic branches of credit institutions having their head
或者同等国际标准信息披露要求约束的企业实体情况下：直接或间接持有超过 25％的股本或控制多于 25％的投票权的自然人;
2。法律实体，如基金会，及法律安排机构，如信托，负责资金的管理和分配，或为第三方管理和分配资金，上述机构中：a）对于法律安排或者实体的财产具有超过 25％或更多的控制权的自然人;
b）对于法律安排或者实体的财产具有超过 25％或更多的控制权的自然人受益人；c）在法律安排或实体机构中受益个人尚未确定，但有关人员的主要利益已在法律安排或实体中设立或运作。（7）未经参议院批准，通过合法文书，及符合欧洲联盟委员会欧洲议会指令2005/60/EC 第 40 条（1）a
款和 2005 年 10 月 26 日理事会防范利用金融系统清洗
黑钱及恐怖筹资活动的（官方公报 L 309，第 15 页）实施措施下，可与联邦财政部和联邦经济技术部，联邦内政部协商，对上述定义进一步明确。
第 2节
范围
（1）本法适用于以下从事商务及专业活动的机构：1。《银行法》第一条第（1）款所界定的信贷机构（《银行法》第 2节第（1）款中 3 至 8项所列机构及总部设在国外的信贷机构在国内
offices abroad;
2. financial services institutions as defined in Section 1 (1a) of the Banking Act(with the exception of those institutions listed in Section 2 (6) nos. 3 to 12 and (10) of the Banking Act) and domestic branches of financial services institutions having their head offices abroad;
3. financial enterprises as defined in Section 1 (3) of the Banking Act which do not come under 1. or 4. and whose main activity is the equivalent of one of the main activities listed in Section 1 (3) first sentence of the Banking Act or of a main activity of an enterprise designated by statutory instrument under Section 1 (3) second sentence of the Banking Act, and the domestic branches of such enterprises having their head offices abroad;
4. insurance companies conducting business covered by Directive 2002/83/EC of the European Parliament and the Council of 5 November 2002 concerning life assurance (OJ L 345, p. 1) or providing accident insurance with premium redemption, and the domestic branches of such companies having their head offices abroad;
5. insurance intermediaries as defined in Section 59 of the Insurance Contract Act when they act in respect of life insurance and other investment-related services (with the exception of insurance intermediaries operating in accordance with Section 34d (3) or (4) of the Trade Regulations Act), and domestic branches of such insurance intermediaries having their head offices abroad;
6. investment companies as defined in Section 2 (5) of the Investment Act and investment management companies as defined in Section 2 (6) of the Investment Act and domestic branches of such companies having their head offices abroad;
的分支机构除外;
2。《银行法》第 1 条（1A）款所界定的金融服务机构（《银行法》中与第 2 条第（6）款中 3 至 12项所列的机构，以及第（10）款所列的总部在国外的金融服务机构的国内分行除外）;
3。《银行法》第一条第（3）款所界定的金融企业，以及总部在国外的金融企业的国内分支机构，该类企业不属于 1。或 4。的范围 ，其主要从事与《银行法》第一条第（3）款第一句对应的活动或根据《银行法》第一条第（3）款第一句制定的主要活动;
4。根据欧洲议会2002/83/EC 指令和理事会2002 年 11 月 5从事人寿保险业务（官方公报 L 345，第 1 页）或意外伤害保险及
保险费赎回业务的保险公司以及总部在国外的保险公司的国内分支机构;
5。《保险合同法》第 59 条所界定的从事人寿保险和其他投资相关的服务（根据《交易管制法》第 34D 条（3）或（4）款经营的保险中介公司例外）的保险中介机构，以及总部在国外的保险中介机构的国内分支机构;
6。《投资法》第 2 条（5）款所界定的投资公司和《投资法》第 2 条（6）款所界定的投资管理公司，以及总部在国外的此类公司的国内分支机构;
7. Lawyers, legal advisers who are members of a chamber of lawyers and registered persons as defined in Section 10 of the Legal Services Act, patent lawyers and notaries when they assist in the planning or execution of the following transactions for their clients:
a) buying and selling of real property or business entities,
b) managing of client money, securities or other assets,
c) opening or management of bank, savings or securities accounts,
d) procurement of funds required for the creation, operation or management of companies,
e) creation, operation or management of trusts, companies or similar structures, or when they act on behalf of and for their client in any financial or real estate transaction.
8. auditors, chartered accountants, tax advisers and tax agents;
9. trust or company service providers not already covered under 7. or 8. When they provide the following services for third parties:
a) creating a legal person or partnership;
b) acting as a director or manager of a legal person or partnership, a partner of a partnership or a similar position;
c) providing a registered office, business address, correspondence or administrative address and other related services for a company, a partnership or any other
legal person or arrangement as defined in Section 1 (6) second sentence no. 2;
d) acting as a trustee of a legal arrangement as defined in Section 1 (6) second sentence no. 2;
e) acting as a nominee shareholder for another person other than a company listed on a regulated market that is subject to disclosure requirements as defined in Section 2 (5) of the Securities Trading Act in conformity with Community legislation or subject to equivalent international standards;
7。律师，《法律服务法》第 10 条中所定义的律师协会成员及经注册的法律顾问，或者在下列交易的计划与执行中提供协助的专利律师和公证人员：a）不动产或者经营实体的买卖，b）客户资金，证券或其他资产管理，c）开立或管理银行账户，储蓄或证券帐户，d）设立，运营或管理公司所需资金的获取，e）信托公司或类似机构的建立，经营和管理，或代表客户进行任何金融资产或房产交易。
8。审计师，注册会计师，税务顾问和税务代理;
9。7 和 8项尚未涵盖的信托或公司服务提供者，当他们为第三方提供以下服务时：a）建立法人或合伙企业;
b）担任法人或者合伙制企业董事或经历，合伙制企业的一个合伙人或类似角色;
c）为公司或者合伙企业或法人或任何第一条第（6）款第二句第 2点定义的法律安排提供注册地址，办公地址，通信或行政地址和其他相关服务；d）第 1 条第（6）款第二句第 2点中所定义的法律安排的受托人;
e）受他人指定的股东，而非受欧盟法规《证券交易法》第2 条第（5）款信息披露要求的规范市场或同等国际标准的市场上市的公司指定;
f) arranging for another person to act in the functions described under b, d and e;
10. real estate agents;
11. gambling casinos;
12. persons trading in goods.
(2) In compliance with the implementation measures taken by the Commission of the European Union under Article 40 (1) d of Directive 2005/60/EC and within the framework of their jurisdiction for legal and natural persons as defined in (1) nos. 1 to 6, the federal ministries of the Interior, Finance, and Economics and Technology may, by means of statutory instruments, without the approval of the Bundesrat, exempt legal and natural persons from legal requirements intended to prevent money laundering or terrorist financing, where such persons engage in a financial activity on an occasional or very limited basis and where there is little risk of money laundering or terrorist financing occurring. The Federal Ministry of Finance may, by means of statutory instruments without the approval of the Bundesrat, delegate its authority to the Federal Financial Supervisory Authority (BAFin).
Chapter 2
Due diligence and internal safeguards
Section 3
General provisions
(1) The institutions and persons defined in Section 2 (1) shall, in the cases listed in paragraph 2, carry out the following general due diligence measures:
1. verify the identity of the contracting party as described in Section 4 (3) and(4);
2. obtain information on the purpose and intended nature of the business relationship if the business relationship does not already make them clear beyond doubt;
3. clarify whether the contracting party is acting on behalf of a beneficial owner and if so, identify the beneficial owner as described in Section 4 (5); if the contracting party is not a natural person, this includes the duty to take
f）为他人安排进行 b,d,e 所述之职能活动;
10。房地产经纪人;
11。赌场;
12。商品交易人。（2）在遵守与执行所采取的欧洲联盟委员会2005/60/EC 指令第 40 条第（1）d 的措施，符合（1）款 1-6项所界定的法人和自然人监管框架前提下，内政部，财政部和联邦经济技术部可以通过法定文书，在未
经参议院批准情况，免除法人和自然人旨在防止清洗黑钱或资助恐怖主义的相关法律要求，这些法人和自然人在偶然或非常有限的范围内从事的金融活动，洗钱或者资助恐怖主义的风险极小。联邦财政部可以通过法定文书，在未经参议院批准情况下，授权给联邦金融监管局（BaFin）。
第 2 章尽职调查和内部的保障措施第 3 条一般规定（一）第 2 条（1）款中界定的机构和个人应当在第二段中所列情况下，履行下列一般尽职调查措施：1。核实如第 4条（3）款所述的缔约一方的身份;
2。若业务关系存疑，获取业务目的和性质的信息;
3。明确缔约方是否代表实益拥有人，若是，则按照第 4 条第（5）款所述识别实益拥有人；如缔约方非自然人，则有义务采取足够的措施来理解缔约 方的所有权adequate measures to understand the ownership and control structure of the contracting party;
4. continuously monitor the business relationship including scrutiny of transactions undertaken throughout the course of that relationship to ensure that the transactions being conducted are consistent with the institution’s or person’s knowledge of the contracting party and beneficial owner, if applicable, the business and risk profile, including, where necessary, the source of funds and ensure that the documents, data or information are updated at appropriate intervals.
(2) Due diligence as described in paragraph 1 shall be applied
1. when establishing a business relationship;
2. when carrying out occasional transactions amounting to EUR 15 000 or more, whether the transaction is carried out in a single operation or in several operations totalling EUR 15 000 or more which appear to be linked;
3. when there is reason to suspect that a transaction may have served or would serve the purpose of an offence pursuant to Section 261 of the Criminal Code or of terrorist financing, regardless of any derogation, exemption or threshold;
4. when there are doubts about the veracity or adequacy of data identifying the contracting party or beneficial owner gathered on the basis of this Act.
The first sentence, no. 1 shall not apply to institutions or persons as defined in Section 2 (1) no. 12. The first sentence, no. 2 shall apply to institutions or persons as defined in Section 2 (1) no. 12 only when accepting cash amounting to EUR 15 000 or more.
(3) Without prejudice to paragraph 2, institutions and persons as defined in Section 2 (1) no. 11 shall be required to verify the identity of customers buying or exchanging gambling chips with a value of EUR 2 000 or more. This requirement may also be met by verifying the identity of customers when they enter the gambling casino.
和控制架构;
4。连续监测业务关系，包括审查整个过程中进行的交易，以确保所进行的交易始终与缔约方或者实益所有人所掌握的信息一致，业务和风险档案（若适用），资金来源（若必要），并确保文
件，数据或资料在适当的时间间隔更新。（2）第一段中所述的尽职调查应适用于如下情况1。建立业务关系时;
2。偶然进行金额为 15000 欧元或以上的交易时，无论该交易为一次操作或为若干个相关联的总计为 15 000 欧元或以上的操作;
3。无论任何例外，豁免或基本要求，当有理由怀疑某项交易可能已用于或将用于符合刑法第 261 条的犯罪目的，或资助恐怖主义;
4。当基于本法收集的识别缔约方或者实益所有人的数据存在准确性或充足性的疑虑时。
第一句中。 1 不适用于第 2 条第（1）款 12 项所界定机构或个人。第一句，2 应只适用于第 2 条第（1）款 12项所界定的机构或个人，接受现金总额为 15 000 欧元以上的情况。
（3）在与第 2段不冲突前提下，第 2 条第（1）款 11项所界定的机构和个人须核实购买或交易赌博筹码金额在 2000
欧元或以上的客户身份。这个要求同样适用于进入赌场的客户身份验证。(4) The institutions and persons covered
by this Act shall apply each of the customer due diligence measures set out in paragraph 1, but may determine the extent of such measures on a risk-sensitive basis depending on the type of contracting party, business relationship, product or transaction. The institutions and persons covered by this Act shall be able to demonstrate to the competent authorities mentioned in Section 16 (2) that the extent of the measures is appropriate in view of the risks of money laundering and terrorist financing.
(5) Insurance intermediaries as defined in Section 2 (1) no. 5 who collect premiums for an insurance company as defined in Section 2 (1) no. 4, shall inform the insurance company when premiums are paid in cash and amount to more than EUR 15 000 within a calendar year.
(6) If an institution or person covered by this Act is unable to fulfil the requirements of due diligence laid down in paragraph 1 nos. 1 to 3, then it may not establish or continue the business relationship or carry out any transactions. If a business relationship already exists, the institution or person covered by this Act shall terminate this relationship regardless of other legal or contractual provisions.
Sentences 1 and 2 do not apply to institutions or persons as defined in Section 2 (1) nos. 7 and 8 when the contracting party seeks legal advising or representation in proceedings unless the institution or person concerned knows that the contracting party is utilizing the legal advice for the purpose of money laundering or terrorist financing.
Section 4
Identification
(1) Institutions and persons covered by this Act shall identify the contracting parties and beneficial owners, if applicable, before establishing a business relationship or carrying out a transaction. Identification may be completed while the business relationship is being established if this is necessary to avoid interrupting the normal conduct of business and where there is little risk of money laundering or terrorist financing occurring.
（4）本法适用范围内的机构和个人应采取第一段中所述措施对每一个客户进行尽职调查，但可基于风险敏感
度，根据缔约方类型，业务关系，产品或者交易的不同确定措施的范围。上述机构和个人应能够向第 16 条第（2）款提及的主管当局证明其措施的范围从控制清洗黑钱及恐怖分子筹资活动风险角度来看是合适的。（5）第 2 条第（1）款 5项所界定的保险中介为第 2 条第（1）款第四项所定义的保险公司收取保费。当保费以现金支付，且一个日历年中金额达 15 000 欧元及以上时，应告知保险公司。（6）当本法适用范围内的机构和个人未能履行第一段中 1-3项的尽职调查责任，则无法建立或继续业务关系或进行任何交易。如果业务关系已经存在，无论其他法律或合同规定，上述机构和个人应终止这种关系。
若缔约方在寻求法律咨询或代表过程中，句 1 和 2 不适用于第 2 条第（1）款 7-8项界定的机构或个人，除非该机构或个人知晓，缔约方正在采用法律手段达到清洗黑钱或资助恐怖主义目的。
第 4节识别（1）如适用，在建立业务关系或进行交易之前，本法适用范围内的机构和个人应识别缔约方和实益所有人。在对正常业务没有干扰且洗钱或者资助恐怖主义的风险
(2) If institutions and persons covered by this Act have already identified the relevant contracting parties and beneficial owners and made a record of the information gathered, they do not need to repeat such identification unless external circumstances lead them to doubt whether the information gathered previously to identify the persons in question is still valid.
(3) To establish the identity of the contracting party, institutions and persons covered by this act shall gather the following information:
1. for natural persons: name, place and date of birth, nationality and address;
2. for legal persons or partnerships: company, name or title, legal form, registry number if available, address of headquarters or head office, names of members of the representative body or legal representatives; if a member of the representative body or legal representation is a legal person, the following information of this legal person shall be gathered: company, name or title, legal form,
registry number if available and address of headquarters or main office.
(4) To verify the contracting party’s identity, institutions and persons covered by this Act shall check the accuracy of the information gathered pursuant to paragraph 3 and contained in the following documents by using these documents, also if they do not contain all of the information :
1. for natural persons, save as provided in Section 6 (2) no. 2: valid official identity card including the holder’s photograph which satisfies domestic requirements for identity cards or passports, in particular domestic passports and passports, identity cards or their substitutes recognized or accepted under foreigners law;
2. for legal persons or partnerships: a copy of the relevant entry in the commercial register or register of cooperative societies or similar official register; foundation charters or equivalent documents; or access to the register data.
极小情况下识别应在业务关系建立时完成。
（2）如果本法适用范围内的机构和个人已经识别有关合同当事人和实益所有人，并对信息收集作记录，无需再重复这种身份验证，除非外部情况使他们对之前收集的用于识别被询问人身份的信息的有效性产生怀疑。
（3）为建立缔约方身份识别，本法适用范围内的机构和个人应当收集以下信息：1。自然人：姓名，出生地和出生日期，国籍和地址;
2。法人或合伙企业： 公司名称或抬头，法律形式，登记号码（如有），总部或总公司地址，代表机构成员或法定代表机构的名称；若代表机构成员或法定代表机构人的成员为法人，应收集法人以下信息：公司名称或抬头，法律形式，注册号（如有）以及总部或主要办事处地址。（4）本法适用范围内的机构和个人应对根据第 3段要求收集的以及下述文件使用过程中包含或者未包含的信息进行准确性审查，以识别缔约方身份：
1。自然人的，除第 6 条第（2）款第 2项的信息以外：有效的官方身份证件，如持有人满足当地身份证或者护照要求的照片，尤其是家庭护照和护照，身份证或在外国人法律接受或认可的其他替代品;
2。法人或者合伙企业的： In consultation with the Federal Ministry of Finance, the Federal Ministry of the Interior may, by means of statutory instruments without the approval of the Bundesrat, designate additional documents suitable for verifying identity.
(5) In the case of beneficial owners, institutions and persons covered by this Act shall find out at least the name of the beneficial owner and gather further identification depending on the level of risk of money laundering or terrorist financing in the individual case. To verify the beneficial owner’s identity, institutions and persons covered by this Act shall take risk-adequate measures to check the accuracy of the information gathered pursuant to the first sentence.
(6) The contracting party shall provide the necessary information and documents for the institutions and persons covered by this Act to meet due diligence requirements and shall inform them of any changes without delay as long as they maintain a business relationship.
Section 5
Simplified due diligence
(1) If the conditions for Section 6 are not met, in the cases of Section 3 (2) first sentence nos. 1, 2 and 4 the institutions and persons covered by this Act may be exempted from the due diligence requirements listed in Section 3 (1) if there is a low risk of money laundering or terrorist financing as defined in paragraph 2. Section 3 (4) second sentence shall apply mutatis mutandis.
(2) Unless otherwise indicated in Section 25d of the Banking Act, also in conjunction with Section 6 (5) of the Investment Act and Section 80e of the Act on the Supervision of the Insurance Industry, only the following qualify as low-risk cases:
相关商业注册准入或者合作社或其他官方注册机构的注册件副本；公司章程或等效文件;或访问注册数据。经与联邦财政部，联邦内政部协商， 可通过法律文书的手段，未经联邦参议院批准下，指定其他合适的身份验证文件。（5）实益拥有人：本法适用范围内的机构和个人应至少查找实益所有人姓名，并基于清洗黑钱或资助恐怖主义的风险水平高低进一步收集信息。上述机构和个人应采取足够的的风险措施来审查收集信息的准确性已验证实益所有人身份。（6）缔约方应当向本法适用范围内的机构和个人提供必要的信息和文档以满足尽职调查要求并在业务关系存续期间及时通知变更信息。
第 5节简化的尽职调查（1）如果第 6 条的条件不具备的情况下，符合第 3 条第（2）款第一句 1-2项和 4项，且第 2段界定的清洗黑钱或资助恐怖主义风险极低情况下，本法适用范围内的机构和个人可免于第 3 条第（1）款所列要求的尽职调查，第 3 条第（4）款第二句亦比照适用。
（2）除非在《银行法》第 25D, 《投资法》第 6 条第（5）款及《保险业监管法》第 80 e 条之外另有说明，只有以下情况视为低风险的情况：
1. transactions by or on behalf of, or when establishing business relationships with, institutions or persons as defined in Section 2 (1) nos. 1 through 6; the same applies to credit or financial institutions as defined in Directive 2005/60/EC which have a main office in a European Union Member State or in third countries provided that they are subject to equivalent requirements and are supervised for compliance with those requirements;
2. transactions by or on behalf of, or when establishing business relationships with, listed companies whose securities are admitted to trading on a regulated market as defined in Section 2 (5) of the Securities Trading Act in one or more European Union Member States and listed companies from third countries which are subject to
disclosure requirements consistent with Community legislation;
3. when identifying the beneficial owner of third-party accounts of institutions and persons as defined in Section 2 (1) no. 7, if the information on the identity of the beneficial owner is available, on request, to the institutions that act as depository institutions for the accounts; the same applies to accounts held by notaries and other independent legal professionals from the European Union Member States, or from third countries provided that they are subject to requirements to combat money laundering or terrorist financing consistent with international standards and are supervised for compliance with those requirements;
4. transactions by or on behalf of, or when establishing business relationships with, domestic public authorities as defined in Section 1 (4) of the Administrative Procedures Act and the corresponding provisions of the administrative procedures legislation of the states (Länder); the same shall apply to foreign public authorities or institutions entrusted with public functions pursuant to the Treaty on European
Union, the Treaties on the Communities or Community secondary legislation, provided that their identity is publicly available, transparent and certain, their activities and accounting practices are transparent and they are accountable to a Community institution or to the authorities of a Member State or other measures of supervision and oversight.
1。第 2 条 第（1）款 1-6 所定义的机构或个人进行的，或者代表上述机构或个人进行的交易，抑或与上述机构或个人建立业务关系; 欧盟指令 2005/60/EC 中定义的信贷或金融机构同样适用，这些机构已在欧洲联盟成员国拥有主要办事处或在其他第三国受到同等的要求和法律监管;
2。在一个或多个欧盟成员国家的《证券交易法》第 2 条第（5）款所界定的规范市场上市的公司进行的，或者代表上述公司进行的交易，或与上述公司建立业务关系，在信息披露要求与立法一致的第三国上市公司同样适用;
3。当对第 2 条第（1）款 7项中定义的第三方机构或者个人帐户作为实益所有人识别时 ，若识别信息是可获得的，应要求该账户存款机构（识别客户），此要求同样适用于由公证机构和其他独立法律专业机构持有的帐户，这些机构来自欧洲联盟成员国，或符合反洗钱和恐怖主义资助的国际标准并立法监管的第三国；
4。《行政程序法》第 1 条第（4）款及相应国家（州）行政程序法规定界定的国内当局所进行的，或者代表其进行的交易或与其业务关系的建立，同样适用于根据欧洲联盟条约或者共同体条约或共同体二级立法接受委托具有公共职能的外国当局或公共机构，这些机构是公开，透明和确立的，其活动和会
Section 25d of the Banking Act shall apply mutatis mutandis to institutions and persons as defined in Section 2 (1) no. 3. (3) Paragraphs 1 and 2 shall not apply when the institutions or persons covered by this Act have information about a specific transaction or business relationship indicating a higher risk of money laundering or terrorist financing.
(4) In consultation with the Federal Ministry of Finance and the Federal Ministry of Economics and Technology, the Federal Ministry of the Interior may, by means of statutory instruments without the approval of the Bundesrat
1. define additional criteria for a low risk of money laundering or terrorist financing in order to implement measures taken by the European Commission in accordance with Article 40 (1) b of Directive 2005/60/EC;
2. implement a decision of the European Commission in accordance with Article 40 (4) of Directive 2005/60/EC with regard to the cases described in Article 12 of this Directive.
Section 6
Enhanced due diligence
(1) In situations where higher risk of money laundering or terrorist financing could apply, the institutions and persons covered by this Act shall apply enhanced due diligence measures appropriate to the higher risk. Section 3 (4) second sentence and(6) shall apply mutatis mutandis.
(2) In the following higher-risk cases in particular, the
following enhanced due diligence measures shall be carried out:
计准则是透明的，对共同体机构或成员国或其他监管机构而言是可信的。银行法第 25 条 D 应与第 2 条第（1）款第 3项界定的机构和个人比照适用。如本法范围内的机构或个人的交易具有较高洗钱和资助恐怖主义的风险，本法第（3）款第 1 和第2段不适用。（4）经与联邦财政部，联邦经济技术部协商，联邦内政部通过法定文书方式，在未经参议院批准的情况下，可以：
1。为执行欧盟委员会 2005/60/EC 指令第 40 条（1）款的规定，对洗黑钱或资助恐怖主义的低风险标准进行定义 ;
2．根据 2005/60/EC 指令第 40 条（4）款的规定在该指令12 条情况下执行欧盟委员会的决议。
第 6节详尽的尽职调查（1）在具有较高清洗黑钱或资助恐怖主义可能性情况下，本法涵盖的机构和个人应施行详尽的尽职调查以衡量较高的风险。第 3 条第（4）款第二句和第（6）条应比照适用。（2）在下列高风险特殊情况下，应实施以下详尽尽职调查方式：
1. Institutions and persons covered by this Act shall take appropriate risk-based measures to determine whether the contracting party is a natural person based outside the country who is or has been entrusted with prominent public functions, or immediate family members or persons known to be close associates to such a person as defined in Article 2 of Commission Directive 2006/70/EC of 1 August 2006 laying down implementing measures for
Directive 2005/60/EC of the European Parliament and of the Council as regards the definition of politically exposed persons and the technical criteria for simplified customer due diligence procedures and for exemption on grounds of a financial activity conducted on an occasional or very limited basis (OJ L 214, p. 29). As a rule, public offices below the national level are not considered prominent public functions unless their political significance is comparable with those at the national level. Any person who has not held a prominent public function for at least a year shall no longer be considered politically exposed. Institutions or persons covered by this Act obligated to clarify whether the contracting party is a close associate of a person who has been entrusted with prominent public functions must do so only if this relationship is known to the public or if the institutions or persons covered by this Act have reason to believe that such a relationship exists; they are however not obligated to conduct investigations. If the contracting party is a politically exposed person as defined here based outside the country, the following shall apply:
a) establishing a business relationship through an intermediary acting on behalf of institutions or persons covered by this Act shall be subject to approval by his/her immediate supervisor or next-higher management level;
b) appropriate measures shall be taken to determine the origin of assets to be used in the business relationship or transaction; and
c) the business relationship shall be subject to continuous, enhanced oversight.
The contracting party shall provide the necessary information for the institutions and persons covered by
1。本法涵盖的机构和个人应采取适当的风险防范措施，以确定缔约方是否为境外的受公共部门委托的自然人或是前述自然人的直系亲属或具有紧密关系的人员。该自然人符合 2006 年 8 月 1 日制定的旨在实施欧洲议会和理事会2005/60/EC 指令的委员会指令 2006/70/EC 第 2 条的定义。欧洲议会和理事会 2005/60/EC 指令对于政界人士以及简化的客户尽职调查流程以及具有偶然性和有限性的金融活动的豁免条款（官方公报 L 214，第 29
页）有明确界定。作为一项规则，国家级以下公共机构不视作重要公共职能部门，除非其政治意义等同于国家级公共机构。任何在重要公共职能部门具有公共职能未超过一年的人士不能视作政界人士。当本法所涵盖的机构或个人有充分理由认为缔约方是否与公共职能机构受托人具有紧密关系，则必须加以指明 ，除非此种关系已为公众所知，但上述机构或个人并不负有对此进行调查的义务。若缔约方为本法中定义的境外政界人士， 应适用以下规定：a）通过中介与代表本法所涵盖的机构或个人建立业务关系应经他/她的中间管理者或更高一级管理者批准;
b）应采取适当措施，明确业务关系或者交易中所用资产的来源c）该业务关系应当持续的，强化的监督。缔约方应履行其尽职调查this Act to fulfil their due diligence obligations and shall inform them of any changes without delay as long as they maintain a business relationship.
2. If the contracting party is a natural person who has not been physically present for identification purposes, institutions and persons covered by this act shall verify the contracting party’s identity using a document as defined in Section 4 (4) first sentence no. 1, a certified copy of such a document, or a qualified digital signature as defined in Section 2 no. 3 of the Digital Signature Act and ensure that the first transaction is carried out through an account opened in the contracting party’s name with a credit institution covered by Directive 2005/60/EC or a credit institution in a third country subject to requirements equivalent to those of this Act. If using a qualified digital signature to verify the contracting party’s identity, institutions and persons covered by this Act shall check the validity of the certificate, the certification service provider report in accordance with Section 4 (3) of the Digital Signature Act, the integrity of the certificate and its relation to the signed data.
(3) In consultation with the Federal Ministry of Finance and the Federal Ministry of Economics and Technology, the Federal Ministry of the Interior may,
by means of statutory instruments without the approval of the Bundesrat,
1. determine additional measures in the cases listed in paragraph 2 to be taken by institutions and persons covered by this Act in order to address the higher level of risk;
2. subject to implementation measures taken by the European Commission pursuant to Article 40 (1) c of Directive 2005/60/EC and to Article 13 (6) of this Directive, designate additional cases with a higher risk of money laundering or terrorist financing and define measures to be taken by institutions and persons covered by this Act in order to address the higher level of risk.
职责，向本法涵盖的机构和人员提供的必要信息，并应及时告知业务关系存续期间的任何变化信息。
2。如果缔约方为自然人，且不能亲自到场以进行身份识别，本法所涵盖的机构和人员应使用第 4 条第（4）款第一句第 1点定义的文件材料核实缔约方身份，身份证明文件的副本以及有效的的数字签名（符合《数字签名法》第 2 条第 3
项规定）并确保首笔交易通过缔约方名下帐户完成，其帐户开立在指令 2005/60/EC 定义的信贷机构，或在受同等监管要求的第三国信贷机构。用数字签名验证身份的，本法涵盖的机构和人员应当查验证书的有效性，认证服务提供者报告（符合《数字签名法》第 4 条第 3项规定），完整性和签名数据关联性。（3）经与联邦财政部和联邦经济技术部协商，联邦内政部通过法定文书方式，未经参议院批准情况下可以：1。在第 2段所列情况下确定其他措施，由本法范围内机构和人员执行，以提示进一步的风险;
2。根据欧盟委员会指令 2005/60/EC 第 40 条第（1）款 C
和第 13 条第（6）款相关措施，指定具有较高清洗黑钱或资助恐怖主义的其他情况，并界定本法范围内的机构和个人用以提示风险的具体措施 。
Section 7
Performance by third parties
(1) The institutions and persons covered by this Act may rely on third parties to meet the due diligence requirements laid down in Section 3 (1) nos. 1 through 3. However, the ultimate responsibility for meeting those requirements remains with the institution or person covered by this Act. For the purposes of this Act, “third parties” shall mean institutions and persons in the European Union Member States as defined in Section 2 (1) nos. 1,4,5,7 and 8 as well as Section 2 (1) no. 2 if they are financial services institutions as defined in Section 1 (1a) second sentence nos. 1, 2 through 5 and 8 of the Banking Act. If they are subject to mandatory registration or permission for their business or professional activity, apply due diligence requirements and recordkeeping requirements equivalent to those laid down in Directive 2005/60/EC, and are supervised accordingly, third parties shall also include credit institutions, lawyers, notaries, auditors and tax advisers as well as insurance companies situated in third countries if they conduct business covered by Directive 2002/83/EC or provide
accident insurance with premium redemption. If a third party in another European Union Member State carries out due diligence requirements equivalent to those laid down in Section 3 (1) nos. 1 through 3, fulfilling the Member State’s law on information to be gathered and verified documents suffice. In the cases described in this paragraph, third parties shall immediately forward to the institutions and persons covered by this Act the information gathered during measures equivalent to those laid down in Section 3 (1) nos. 1 through 3; at the request of such institutions and persons, third parties shall also forward copies of identification data and other relevant documentation on the identity of the contracting party or the beneficial owner.
第 7 条
第三方监管
（1）本法范围内的机构和个人，可以委托第三方完成第 3
条第（1）款中 1到 3 规定的尽职调查的要求。然而，满足这些要求的最终责任仍然为本法范围内的机构或个人。为本法之目的，“第三方”是指第 2 条第（1）款 1,4,5,7 和 8
项以及第 2 条第（1）款第 2项中定义的欧洲联盟成员国的机构和个人，上述机构和个人须为满足《银行法》第 1 条第（1A）款第二句中第 1， 2，5 和 8项所定义的金融服务机构。如果第三国的信贷机构，律师事务所，公证机构，审计机构，税务咨询机构及保险公司（其业务范围符合指令 2002/83/EC 规定或者开展意外险保费收取业务）接受当地强制性注册或准入，并有尽职调查和记录要求和接受相应监督，可以纳入第三方机构。上述要求须于指令2005/60/EC 中的规定相适应。如果第三方机构在其他欧盟成员国进行尽职调查，且符合第 3 条第（1）款 1-3号的规定，履行会员国在信息收集和验证文件方面的相关法律即已足够。本段中所述情况，第三方机构应立即向本法所涵
盖的机构和人员转发符合第3 条第（1）项 1-3号相关要求收集的信息；上述机构和个人应要求第三方机构提供缔约方或者实益所有人的身份识别数据及其他验证文件。(2) The institutions and persons covered by this Act may assign, on the basis of a contractual arrangement, another person to carry out the measures necessary to meet the due diligence requirements laid down in Section 3 (1) nos. 1 through 3. Doing so shall not prevent the institutions and persons covered by this Act from properly performing their duties as laid down by this Act, nor interfere with supervision or oversight by the directors of such institutions and persons, nor interfere with auditing rights or oversight by the responsible authority in accordance with Section 16 (2) with regard to the institutions and persons covered by this Act. Before collaborating with a third party, such institutions and persons shall be satisfied as to the reliability of that party and shall take random samples during their collaboration to verify the appropriateness and propriety of the measures taken by the third party. The measures taken by the third party are legally attributed to the institution or person covered by this
Act. Section 25a (2) of the Banking Act shall remain unaffected.
(3) In consultation with the Federal Ministry of Finance and the Federal Ministry of Economics and Technology, the Federal Ministry of the Interior may, by means of statutory regulation without the approval of the Bundesrat and to implement a decision of the European Commission pursuant to Article 40 (4) of Directive 2005/60/EC, determine exceptions to paragraph 1 allowing institutions and persons covered by this Act to rely on third parties located outside the European Union to meet due diligence requirements.
Section 8
Record-keeping
(1) Where due diligence is required by this Act, collected data and information gathered on contracting parties, economic beneficiaries, business relationships and transactions shall be recorded. In the cases referred to in Section 4 (4) first sentence no. 1, the type, number and issuing authority of the document presented to verify
（2）本法所涵盖机构和个人可基于合同，安排他人进行必要的措施完成符合第 3 条第（1）款 1到 3项规定的尽职调查要求。这样做并不妨碍本法所涵盖的机构和个人按照本法规定履行职责，也不干涉监管机构或者类似机构或个人董事的上层监督，以及审计权利或本法涵盖的机构和个人的符合第 16 条第（2）款规定的主管机关的监督。与第三方合作前，这些机构和个人，应当符合对于该第三方的可靠性充分信任，并应在合作期间提取随即样本以验证第三方所采取的措施的适用性和合规性。第三方所采取的措施，在法律上属于本法所涵盖的机构或个人。《银行法》第 25A 条第（2）项不受影响。（3）经与联邦财政部和联邦经济技术部协商，为实施欧盟委员会指令 2005/60/EC 第 40 条第（4）款决定，联邦内政部可以通过法定文书方式，在未经参议院批准情况下设定段落 1 的例外情况，允许本法所涵盖的机构和个人依靠欧
盟以外的第三方达到尽职调查要求。
第 8 条
记录保存（1）凡本法规定之尽职调查，缔约方，经济受益人，业务关系和交易的数据和信息应予以记录。在第 4 条第（4）款句 1 所指的情况下，没有。身份验证所需提交的identity shall also be recorded. A copy of the document presented to verify identity pursuant to Section 4 (4) first sentence no. 1 or no. 2 shall qualify as a record of the information contained in the document; in case of an inspection of electronically kept register data a copy of the print-out shall qualify as a record of the information contained in the print-out. If repeat verification of identity is waived under Section 4 (2), the name of the person who is to be identified and the fact that the person was previously identified shall be recorded. Where in the case of Section 6 (2) no. 2 a natural person has been identified using a qualified digital signature and that signature has been subject to appropriate verification, the fact that such verification was carried out shall be recorded.
(2) The records may also be stored on an image recording or other data storage medium. Measures shall be taken to ensure that the recorded data agree with the information gathered, are available during the retention period and can be made available at any time for reading given reasonable advance notice.
(3) The records as defined in paragraph 1 and other evidence pertaining to business relationships and transactions shall be kept for at least five years, without prejudice to other legal provisions. In the case of Section 3 (2) first sentence no. 1, the retention period shall begin at the end of the calendar year in which the business relationship with the contracting party was terminated. In all other cases, it shall begin at the end of the calendar year in which the information was obtained.
(4) Where records subject to retention must be presented to a public agency, Section 147 (5) of the German Fiscal Code shall apply as appropriate.
授权文书的类型，数量和发证机关应予以记录。根据第 4
条第（4）款句 1 或句 2 要求出具的身份验证文档的副本应作为该文档所包含的信息记录；电子存档注册信息检查情况下，该信息打印件的副本应作为打印信息的记录。如果重复的身份验证根据第 4 条第（2）款予以豁免，被验证人的名字和其之前已被确认的事实应予以记录。凡第 6 条第（2）款第 2项所指情况下，自然人采用有效数字签名已被识别，其签名已受到适当的核查，以及上述核查均已实施的事实应进行记录。（2）记录也可以通过图像记录或其他数据存储媒介存储。应当采取措施，以确保所记录的数据与收集的信息一致，
且在保留期内可用，并且在合理提前通知前提下可被随时读取。
（3）不与其它法律规定冲突前提下，段落 1 中定义的记录，和其他关于业务关系和交易的证据应至少保存五年。在第 3 条第（2）款第1句第 1项所指情况下，保留期限应从缔约方的业务关系终止所在的日历年年底开始计算。在所有其他情况下，保留期限应从获取信息的本日历年年底开始计算。
（4）凡保存期间的记录，必须提交给公共机构，此处《德国财政法》第 147 条第（5）款应酌情适用。
Section 9
Internal safeguards
(1) Institutions and persons as defined in Section 2 (1) must take appropriate internal measures to ensure that they cannot be misused for the purpose of money laundering and terrorist financing. For institutions and persons as defined in Section 2 (1) no. 7, this shall apply only where they conduct the transactions listed there on a regular basis.
(2) For the purposes of paragraph 1, “internal safeguard” means
1. for institutions and persons as defined in Section 2 (1) nos. 1, 2 and 4: designating a compliance officer (money laundering) directly subordinate to the management to act as contact for the law enforcement authorities and for the Federal Criminal Police Office – Financial Intelligence Unit – as well as for competent authorities referred to in Section 16 (2); for institutions and persons as defined in Section 2 (1) nos. 1 and 2 as higher-level companies this shall also apply to groups of institutions as defined in Section 10a (1) or (2) of the Banking Act and to financial holding groups as defined in Section 10a (3) of the Banking Act and as a parent company also to financial conglomerates as defined in Section 1 (20) first sentence of the Banking Act; for institutions and persons as defined in Section 2 (1) no. 4 as parent companies this shall also apply to insurance holding companies as defined in Section 104a (2) no. 4 of the Act on the Supervision of the Insurance Industry, to mixed insurance holding companies as defined in Section 104a (2) no. 5 or Section 104k no. 3 of the Act on the Supervision of the Insurance Industry, and to financial conglomerates as defined in Section 104k no. 4 of the Act on the Supervision of the Insurance Industry where the subsidiaries conduct business covered by Directive 2002/83/EC or offer accident insurance with premium redemption; such institutions and persons shall provide the means and procedures necessary for the compliance officer (money laundering) to carry out his/her responsibilities properly and effectively;
第 9 条内部保障（1）第 2 条第（1）款所界定的机构和个人必须采取适当的内部措施，以确保他们不为清洗黑钱及资助主义的目的所利用。对于第 2 条第（1）款 第 7项中界定的机构和个人，本条只适用于日常交易。
（2）为第 1段之目的，“内部保障”是指1。第 2 条第（1）款第 1，2 和 4项所界定的机构和个人：指定直接向管理层报告的合规官（反洗钱），与执法当局和联邦刑警局 - 金融情报单位以及以下机构或个人联系-根据第 16 条第（2）款所指的主管当局，第 2 条第（1）款 1-
2项所界定作为上级公司的机构和个人的（这一规定适用于在《银行法》第 10A 条第（1）或（2）款定义的集团，《银行法》第 10A 条第（3）款定义的金融控股集团，《银行法》第 1 条第（20）款定义的金融集团的母公司），第 2 条第（1）款第 4项界定的作为母公司的机构或者个人（这一规定适用于《保险业监督法》第104A 条第（2）款第 4项定义的保险控股公司，《保险业监督法》第 104A 条第（2）款第 5项或《保险业监督法》第 104K 条第 3项定义的保险合资控股公司，以及《保险业监督法》第104K 条第 4项定义的子公司在指令 2002/83/EC 的范围内从事业务或从事意外险保费业务
2. developing and updating internal principles, appropriate business and customer-related safeguards and controls to prevent money laundering and terrorist financing;
3. ensuring that employees responsible for carrying out transactions and for initiating and establishing business relationships are aware of methods of
money laundering and terrorist financing and of the requirements pursuant to this Act.
(3) Where a natural person falling within any of the categories listed in Section 2 (1) nos. 7 to 10 or no. 12 performs his/her professional activities as an employee of a legal person, the obligations in paragraph 1 shall apply to that legal person rather than to the natural person. Institutions and persons covered by paragraph 1 may assign third parties, on the basis of a contractual arrangement, to carry out internal safeguards as defined in paragraph 2, record-keeping as defined in Section 8 and, where applied, internal safeguards as defined in Section 25c (2) of the Banking Act and Section 80d (1) of the Act on the Supervision of the Insurance Industry with the prior approval of the competent authorities pursuant to Section 16 (2). Such approval may be given only when the third party guarantees that it will carry out the measures properly and that management by the institution and person covered by the Act and supervision by the competent authority pursuant to Section 16 (2) will not be affected.
(4) In individual cases, the competent authority pursuant to Section 16 (2) may give instructions that are appropriate and necessary to implement the internal safeguards as defined in paragraph 2 no. 2. The authority may allow the obligations in paragraphs 1 and 2 to be applied to individual or groups of institutions or persons as defined in Section 2 (1) on a risk-sensitive basis due to the type and amount of business conducted by such individuals or groups. By way of derogation from the first sentence, the German Federal Bar shall give such instructions for lawyers and legal advisers who are members of a chamber of lawyers; the federal chamber of tax advisers for tax advisers and tax agents; the federal chamber of notaries for notaries who are members of a chamber of notaries; and the competent supreme Land
的金融集团公司。上述机构或个人应向合规官提供必要的措施和程序以助其适当，有效地履行职责。
2。制定和更新内部规定，规范业务和客户相关的保障和控制，以防止清洗黑钱及资助恐怖主义;
3。依据本法确保负责进行交易的雇员，发起和建立业务关系地雇员清楚防范清洗黑钱及资助恐怖主义的方法和要求；（3）凡第 2 条第（1）款 7 至 10项及 12项的自然人作为
一个法人的雇员从事专业活动，第一段中其义务应视同法人而非自然人。第一段范围内的机构或者个人，可以指定第三方，进行按照第二段中定义的内部保障，第 8
条定义的记录，在本法第16 条第（2）款规定的主管部门事先批准前提下，《银行法》第 25C 条第（2）项和《保险业监督法》第 80d
条第（1）项所界定的内部保障应适用此处。主管部门的批准，仅当第三方保证其正确适当执行措施前提下给出，同时本法所涵盖的机构和个人的管理，和本法第16 条第（2）款规定的主管部门的监督不受影响。（4）在个别情况下，本法第 16 条第（2）款规定的主管部门可能会对合适和必要实施第二段中第 2项定义的内部保障措施给出明确指示。监管当局可允许第一段和第二段中的义务，基于风险敏感度根据业务类型和金额，对个体或者本法第 2 条第authority pursuant to Section 11 (4) fourth sentence for notaries who do not belong to a chamber of notaries.
Chapter 3
Financial Intelligence Unit, reporting requirements and use of data
Section 10
Financial Intelligence Unit
(1) As central agency within the meaning of Section 2 (1) of the Federal Criminal Police Office Act, the Federal Criminal Police Office - Financial Intelligence Unit - shall support the federal and state (Länder) police forces in the prevention and prosecution of money laundering and terrorist financing. The Federal Criminal Police Office - Financial Intelligence Unit - shall
1. collect and analyse suspicious transaction reports transmitted pursuant to Sections 11 and 14, and in particular arrange for the cross-checking of data stored by other agencies;
2. inform the federal and state law enforcement authorities of information concerning them and on the facts of the crimes ascertained,
3. maintain the statistics as described in Article 33 (2) of Directive 2005/60/EC;
4. publish an annual report; and
5. regularly inform the persons obliged to report on types and methods of money laundering and terrorist financing.
（1）中定义的机构或个人的集团加以区别适用。按照第一句中的情形之外，德国联邦律师协会应为律师协会中的律师和法律咨询机构指示；联邦税务咨询师协会应为税务咨询师和税务中介机构指示；联邦公证协会应给其成员公证机构指示；本法第 11 条第（4）款第四句规定的最高土地管理当局应为不属于公证协会成员的公证机构指示。
第 3 章金融情报组，报告要求和数据使用第 10 条金融情报组
（1）作为《联邦刑警局法案》第 2 条第（1）款所指的中央机构，联邦刑警局 - 金融情报组 应协助联邦和州（州）的警察部队阻止和检控清洗黑钱及资助主义。联邦刑警局 - 金融情报组 应1。根据第 11 和 14 条规定对传送的可疑交易报告进行收集和分析，尤其要对其他机构存储的数据进行交叉检查;
2。通报联邦和州立执法机构与其相关的并由确凿犯罪事实的信息；3。依照指令 2005/60/EC 第33 条（2）所描述对统计数据进行维护;
4。发表年度报告;
5。定期通知义务人对清洗黑钱及资助恐怖主义的类型和方法进行上报。
(2) The Federal Criminal Police Office - Financial Intelligence Unit - shall co-operate with the financial intelligence units of other states responsible for the prevention and prosecution of money laundering and terrorist financing. It is the financial intelligence unit as defined in Article 2 (3) of the Council Decision (2000/642/JHA) of 17 October 2000 concerning arrangements for cooperation between financial intelligence units
of the Member States in respect of exchanging information (OJ L 271, p. 4).
(3) Where necessary for the performance of its duties pursuant to paragraphs 1 and 2, the Federal Criminal Police Office - Financial Intelligence Unit - may collect, process and use personal data in accordance with Sections 7 to 14 and Sections 27 to 37 of the Federal Criminal Police Act. In Section 7 (2) of the Federal Criminal Police Act, the duties listed in paragraphs 1 and 2 shall replace the duty as central unit pursuant to Section 2 (2) no. 1 of the Federal Criminal Police Act. Section 14 (1) of the Federal Criminal Police Act shall be applied with the proviso that transmission to the other countries’ financial intelligence units is allowed. The Federal Criminal Police Office - Financial Intelligence Unit - may request information from the Federal Financial Supervisory Authority (BAFin) pursuant to Section 24c (3) first sentence no 2 of the Banking Act where necessary to perform its duties in accordance with paragraphs 1 and 2.
(4) The Federal Criminal Police Office - Financial Intelligence Unit - may use data provided by the financial intelligence unit of another country solely in line with the conditions imposed by the financial intelligence unit which provided the data. It may impose its own restrictions and conditions on the use of information transmitted to the financial intelligence unit of another country.
（2）联邦刑警局 - 金融情报组应与其他国家负责预防和检控清洗黑钱及资助主义犯罪的金融情报单位合作。2000 年10 月 17 日委员会决议（2000/642/JHA）第 2 条第（3）款定义的金融情报组负责安排成员国之间金融情报机构在交流信息（官方公报 L 271，第 4 页）的合作。（3）在履行第一段和第二段范围内的职责时如有必要，联
邦刑警局 - 金融情报组 - 可根据《联邦刑警法案》第 7-
14 条和 27-37 条对个人信息进行收集，处理和使用。《联邦刑警法案》第 7 条第（2）款，第一段和第二段所列的职责应取代《联邦刑警法案》第 2 条第（2）款第 1项中关于中央机构的职责。《联邦刑警法案》第14 条第（1）款应在允许向其他金融情报机构传送（信息）的条件下适用。如有必要，联邦刑事警察厅 - 金融情报组 - 可根据《银行法》第 24C 条第（3）款第一句第 2项向联邦金融监管局（Bafin）要求信息以履行其第 1 和 2段中的职责。（4）联邦刑警局 - 金融情报单位 – 可使用别国金融情报机构在强加附加条件下提供的信息。向别国金融情报机构传送信息，其使用可能具有限制和附加条件。
Section 11
Suspicious transaction reports
(1) Regardless of the amount involved, institutions and persons covered by this Act who have reason to believe that an offence under Section
261 of the Criminal Code or that terrorist financing has been or will be committed or attempted shall immediately inform the competent law enforcement agency orally, in writing or via electronic data transmission, with a copy to the Federal Criminal Police Office – Financial Intelligence Unit. A requested transaction shall not be executed before the public prosecutor’s office has informed the institution or person covered by this Act of its consent, or before the end of the second working day following the transmission of such report without this transaction having been prohibited under the Code of Criminal Procedure (StPO); Saturday shall not be considered a working day in this respect. If it is impossible to postpone the transaction, or if doing so could hinder efforts to pursue the beneficiaries of a suspected money laundering or terrorist financing operation, the institutions and persons concerned may carry out the transaction and shall inform the FIU immediately afterwards.
(2) A report originally made orally or over the telephone pursuant to paragraph 1 shall be repeated in written form, including telex and electronic data transmission.
(3) By way of derogation from paragraph 1 first sentence, the persons referred to in Section 2 (1) nos. 7 and 8 are not obliged to make a report if their suspicion is based on information from or about their client obtained while providing legal advice or legal representation in court for this client. The obligation to report shall remain in effect if the persons referred to in the first sentence know that their client is deliberately using their legal advice for the purpose of money laundering or terrorist financing.
(4) By way of derogation from paragraph 1 first sentence, where the persons referred to in Section 2 (1) nos. 7 and 8 are members of a professional chamber, they shall transmit the report to the competent federal professional chamber. Such chamber may comment on the report. It shall immediately transmit the report with its comments in accordance with paragraph 1 first sentence to the parties referred to therein. For notaries who are not members of a chamber of notaries, the highest Land authority
第 11 条可疑交易报告（1）不论金额大小，当本法涵盖的机构和个人有理由相信，根据刑法第 261 条定义的犯罪行为或资助恐怖主义已经或行将或意图实施，应立即口头，书面或者电子数据传输方式通知主管执法机构，并向联邦刑警局-金融情报组发送相
应副本 。本法所涵盖的机构或个人，在未获得公共检察官办公室的准许，或交易不被刑事诉讼程序（StPO）禁止的报告送达第二个工作日之前，不得进行交易；星期六不视为工作日。如果无法推迟交易，或者如果这样做可能会妨碍实益所有者阻止涉嫌洗钱或资助恐怖主义的行动，本法所涵盖的机构和人士可进行交易，并应随即通知金融情报室。（2）第一段中的口头报告或电话报告，应当采用书面形式重复记录，包括电传和电子数据传输。（3）第 1段第 1句之外，第 2 条第（1）款 7 和 8项所指的个人没有对其法律咨询服务的对象或出席庭审的委托人的报告义务。若上述个人知晓其客户故意利用其法律咨询达到洗钱或资助恐怖主义的目的，该报告义务仍有效。（4）第 1 款第一句之外， 第 2 条第（1）款第 7 和 8
项所指的个人为专业协会的成员时，他们应向联邦专业协会的主管报告。专业协会应据此作出评论。按照第responsible for the regulation of their profession shall take the place of the federal chamber of notaries.
(5) The obligation to report pursuant to paragraphs 1
and 2 does not rule out the voluntary character of the notification within the meaning of Section 261 (9) of the Criminal Code.
(6) The contents of a report pursuant to paragraph 1 may be used only for the criminal proceedings specified in Section 15 (1) and (2) third sentence, for criminal proceedings related to a criminal offence liable to maximum punishment of more than three years of imprisonment, for taxation proceedings, for the supervisory tasks of competent authorities pursuant to Section 16 (2) and for the purpose of threat prevention.
(7) In order to combat money laundering and terrorist financing, the Federal Ministry of the Interior and the Federal Ministry of Finance may, via statutory regulation with the approval of the Bundesrat, define individual types of financial transactions deemed to be suspicious within the meaning of paragraph 1 first sentence and which must be reported by the institutions and persons covered by this Act. The statutory regulation is to be limited in time.
(8) In criminal proceedings where a report has been made pursuant to paragraph 1 or Section 14, and in other criminal proceedings on suspicion of an offence pursuant to Section 261 of the Criminal Code or in which suspected offences pursuant to Section 1 (2) are being investigated, the competent public prosecutor’s office shall inform the Federal Criminal Police Office - Financial Intelligence Unit - of the commencement and the outcome of proceedings. This shall take the form of sending a copy of the indictment, the reason for dismissal or the verdict. Institutions or persons covered by this Act who made a report pursuant to paragraph 1 may be given information from the files at their request in accordance with Section 475 of the Code of Criminal Procedure where necessary to check their report; Section 477 (3) of the Code of Criminal Procedure shall not apply in this respect. Institutions or persons covered by this Act may use personal data obtained pursuant to the third sentence only to check their report and must destroy this data when no longer needed for this purpose.
1段第一句规定，附加评论的报告应立即报送。最高土地管理局应作为非公证协会成员的公证机构的主管部门。 （5）第 1 和 2段规定的报告义务不排除《刑法》第 261 条
第（9）款所指的具有自愿性质的通知。（6）根据第 1段要求的报告内容仅用于第 15 条第（1）款及第（2）款第三句中明确的刑事诉讼，最高量刑为三年有期徒的刑事犯罪，税务诉讼，根据第 16 条第（2）款规定的主管当局地监管任务以及预防威胁的目的。（7）为了打击清洗黑钱及资助恐怖主义的活动，联邦内政部和财政部可联邦参议院的批准下，通过法定规例，确定第一段第一句含义下被视为可疑的，本法所涵盖的机构和个人应报告的金融交易的类型。法定规例应有时间限制。（8）在一份报告中已根据第 1 款刑事诉讼或第 14 条，并在对犯罪嫌疑依照其他刑事诉讼对刑法第 261 或涉嫌犯罪的依据第 1（2）被调查，主管公共检察官办公室应通知联邦刑警局 - 金融情报单位 - 的开始和诉讼结果。这应采取的形式发送一对起诉书副本时，被解雇或判决的理由。机构或该法涵盖的人员是谁的报告根据第 1 款可从提供的资料文件在他们的请求按照第 475
刑事诉讼法在必要时，检查
他们的报告;第 477（3）对刑事诉讼法规定不适用于这方面。机构或个人该法涵盖可以使用个人获得的数据根据第三句只检查他们的报告，并必须销毁这些数据时，不再需要为这目的。Section 12
Prohibition of disclosure
(1) Institutions and persons covered by this Act shall not disclose to the customer concerned or to other third persons the fact that information has been transmitted in accordance with Section 11 (1) or that an investigation is being carried out. This shall not apply to disclosure
1. to state agencies and the competent authorities referred to in Section 16 (2);
2. between institutions and persons which belong to the same group of institutions as referred to in Section 10a (1) or (2) of the Banking Act, the same financial holding group as referred to in Section 10a (3) of the Banking Act, the same financial conglomerate as referred to in Section 1 (20) first sentence of the Banking Act, the same insurance holding company as referred to in Section 104a (2) no. 4 of the Act on the Supervision of the Insurance Industry or the same mixed insurance holding as referred to in Section 104a (2) no. 5 or 104k no. 3 of the Act on the Supervision of the Insurance Industry, or the same financial conglomerate as referred to in Section 104k no. 4 of the Act on the Supervision of the Insurance Industry in European Union Member States or in third countries subject to requirements equivalent to those of Directive 2005/60/EC and supervised for compliance with those requirements;
3. between institutions and persons as defined in Section 2 (1) nos. 7 and 8 from European Member States or from third countries subject to requirements equivalent to those of Directive 2005/60/EC, where such persons are self-employed or employed by the same legal person or within a structure having a joint owner or management or joint supervision of compliance with requirements to prevent money laundering and terrorist financing;
4. between institutions or persons referred to in Section 2 (1) nos. 1 to 8 in
cases related to the same contracting party and the same transaction
involving two or more institutions or persons, provided that they are situated
in a European Union Member State, or in a third country which imposes
requirements equivalent to those laid down in Directive 2005/60/EC, and
that they are from the same professional category and are subject to
equivalent obligations as regards professional secrecy and personal data
protection.
Information disclosed pursuant to the second sentence may be used solely for the
purpose of preventing money laundering or terrorist financing.
22
(2) Where the persons referred to in Section 2 (1) nos. 7 and 8 seek to dissuade a
client from engaging in illegal activity, this shall not constitute disclosure.
(3) In individual cases, institutions or persons referred to in Section 2 (1) nos. 1 to 6 may provide each other with information other than that listed in
paragraph 1 first sentence when carrying out their due diligence requirements under Sections 3, 5 and 6, Sections 25d and 25f of the Banking Act and Section 80e of the Act on the Supervision of the Insurance Industry, where a suspicious or unusual transaction related to money laundering or terrorist financing is concerned and there is reason to believe that the recipient needs the information to decide whether to report the matter pursuant to Section 11 or to press charges in accordance with Section 158 of the Code of Criminal Procedure. The recipient may use the information solely for the purpose of preventing money laundering or terrorist financing and only under the conditions stipulated by the institution or person providing the information.
(4) In consultation with the Federal Ministry of Finance and the Federal Ministry of Economics and Technology, the Federal Ministry of the Interior may, by means of statutory regulation without the approval of the Bundesrat and to implement a decision of the European Commission pursuant to Article 40 (4) of Directive 2005/60/EC, determine further regulations prohibiting disclosure and determine to which institutions and persons in third countries no information may be disclosed.
Section 13
Release from responsibility
(1) Anyone who reports to the law enforcement authorities facts suggesting a criminal offence pursuant to Section 261 of the Criminal Code or terrorist financing cannot be held responsible for such report unless the report has been made in a deliberately or grossly negligently false manner.
(2) The same shall apply to any employee who reports suspicious activity to his/her supervisor or to an in-house unit for the reporting of such activity.
Section 14
Suspicious transaction reports filed by government authorities
(1) Where they have reason to believe that an offence under Section 261 of the Criminal Code or that terrorist financing has been or will be committed or attempted,
the competent authorities referred to in Section 16 (2) shall immediately inform the
competent law enforcement agency, with a copy to the Federal Criminal Police Office
– Financial Intelligence Unit.
(2) Where they have reason to believe that an offence under Section 261 of the
Criminal Code or that terrorist financing has been or will be committed or attempted,
the finance administration authorities responsible for oversight of cross-border traffic
and for monitoring the stock, foreign exchange and financial derivatives markets shall
immediately inform the competent law enforcement agency, with a copy to the
Federal Criminal Police Office – Financial Intelligence Unit.
Section 15
Reference to and use of records
(1) Records made pursuant to Section 8 (1) may be referred to or used for
prosecuting criminal offences pursuant to Section 261 of the Criminal Code or criminal offences
referred to in Section 129a (2) or Section 261 (1) of the Criminal Code.
(2) Where criminal proceedings are initiated due to a criminal offence referred to in paragraph 1, the tax authorities shall be notified of this fact, together with the underlying facts, as soon as a financial transaction has been identified which could be important for the tax authorities to initiate or conduct tax assessment or tax-related criminal proceedings. If the law enforcement authority uses records referred to in Section 8 (1) in the criminal proceedings, these records may also be transmitted to the tax authorities. Notifications and records may be used for tax assessment and for tax-related criminal proceedings.
Chapter 4
Supervision and administrative fines
Section 16
Supervision
(1) The authorities referred to in paragraph 2 shall be responsible for supervision of the institutions and persons referred to in Section 2 (1). Within the framework of their legally assigned duties, the competent authorities may take the appropriate and necessary measures and orders to ensure compliance with the requirements of this Act. To do so, they may exercise the authority granted them for other supervisory tasks.
(2) The competent authority for enforcing this Act shall be
1. for the Development Loan Corporation (Kreditanstalt für Wiederaufbau): the Federal Ministry of Finance;
2. for all other credit institutions (excepting the German Bundesbank), financial services institutions, domestic branches of credit institutions and financial services institutions with head offices abroad, investment companies as defined in Section 2 (5) of the Investment Act and investment management companies as defined in Section 2 (6) of the Investment Act: the Federal Financial Supervisory Authority (BAFin);
3. for insurance companies and the domestic branches of such companies:
the competent supervisory authority for the insurance industry;
4. for lawyers and legal advisers who are members of a chamber of lawyers: the competent bar association (Sections 60 and 61 of the Federal Statute
on Attorneys (BRAO));
5. for patent lawyers: the chamber of patent lawyers (Section 53 of the Federal Statute on Patent Lawyers (PatAnwO));
6. for notaries: the president of the regional court of the district where the notary is based (Section 92 no. 1 of the Federal Statute on Notaries
(BNotO));
7. for auditors and chartered accountants: the Chamber of Auditors (Section 57 (2) no. 17 of the Federal Statute on Auditors (WiPrO));
8. for tax advisers and tax agents: the competent chamber of tax advisers (Section 76 of the Act on Tax Advising (StBerG));
9. for all others: the authority responsible under federal or state (Land) law.
Section 17
Administrative fines
(1) Anyone who intentionally or negligently commits one of the following shall be deemed to have committed an administrative offence:
1. fails to identify a contracting party in violation of Section 3 (1) no. 1;
2. fails to record information correctly or completely in violation of Section 8 (1);
3. fails to keep records and other evidence of business relationships and transactions in violation of Section 8 (3); or
4. fails to report suspicious activity in violation of Section 11 (1).
(2) Anyone who commits one of the following shall be deemed to have committed an administrative offence:
1. in violation of Section 3 (1) no. 3 fails to clarify whether the contracting party is acting on behalf of a beneficial owner;
2. in violation of Section 4 (5) first sentence fails to find out the name of the beneficial owner;
3. in violation of Section 6 (2) no. 2 fails to verify the identity of a contracting party or fails to ensure that the first transaction is carried out through an account opened in the contracting party’s name; or
4. in violation of Section 12 (1) discloses information to the customer concerned or to institutions or persons other than those referred to in Section 12 (1) second sentence.
(3) In the cases referred to in paragraph 1, the administrative offence may be punished by a fine of up to EUR 100 000; in the cases referred to in paragraph 2 by a fine of up to EUR 50 000.
(4) The authority designated in Section 16 (2) nos. 2 and 3 shall also be the administrative authority as defined in Section 36 (1) no. 1 of the Act on Administrative Offences (OWiG). For tax consultants and tax agents, the tax office (Finanzamt) shall be the administrative authority as defined in Section 36 (1) no. 1 of the Act on
Administrative Offences. Where the competent unit under federal or state (Land) law
is the authority designated in Section 16 (2) no. 9, it shall also be the administrative
authority as defined in Section 36 (1) no. 1 of the Act on Administrative Offences.
(5) Where the tax office is the administrative authority as defined in paragraph 4
second sentence, Section 387 (2), Section 410 (1) nos. 1, 2, 6 to 11, (2) and Section
412 of the Fiscal Code shall apply mutatis
mutandis.法案对来自严重犯罪所得的检测（洗钱法（GwG））