Germany Tightens Financial Crime Investigation Procedures to Protect Assets and Stability of the Financial Market
The Federal Financial Supervisory Authority (BaFin) has implemented robust investigation procedures to prevent money laundering, terrorist financing, and other criminal offenses from threatening the integrity and stability of Germany’s financial market.
Strengthening Transparency in Business Relationships and Financial Transactions
To ensure transparency in business relationships and financial transactions, BaFin requires institutions such as credit institutions, financial services institutions, payment institutions, life insurance undertakings, German asset management companies, and persons and companies selling or converting e-money to implement strict statutory obligations. These obligations are derived from various laws, including:
- Money Laundering Act
- Banking Act
- Insurance Supervision Act
- Payment Services Supervision Act
- Investment Code
Department for the Prevention of Money Laundering
BaFin has established a Department for the Prevention of Money Laundering to carry out money laundering supervision of all institutions, companies, and persons specified under section 50 of the GwG. The department is responsible for supervising the implementation of statutory regulations to prevent the commission of other criminal offenses.
Risk- Oriented Approach
The main aim is to ensure transparency in business relationships and financial transactions using specific precautions on a risk-oriented basis. Obliged parties must have:
- A risk management system, which includes a risk analysis and internal risk measures
- Comply with customer due diligence duties, including:
- Identifying customers
- Beneficial owners
- Politically exposed persons
Continuous Monitoring of Business Relationships or Transactions Processed
Obliged parties must continuously monitor business relationships or transactions processed, ensuring that:
- Relevant documents, data, or information are updated within an appropriate timeframe taking into account the relevant risk
- Cash flows can be retraced and uncommon or suspicious transactions or business relationships can be discovered
Reporting Suspicious Activities
If suspicions arise regarding a transaction or business relationship, persons and companies subject to money laundering provisions must:
- Follow up on these findings
- Notify the Central Customs Authority’s Financial Intelligence Unit if necessary
Simplified and Enhanced Due Diligence Measures
Simplified due diligence measures can be applied in certain areas with low risk of ML/TF, while enhanced due diligence measures are required for higher-risk situations.
International Cooperation
The Department for the Prevention of Money Laundering is also responsible for:
- Automated account information access under section 24c of the KWG (Electronic Account Retrieval System), which allows for the identification and reporting of suspected terrorists’ or criminals’ accounts
- Representation in international and European bodies such as:
- Financial Action Task Force on Money Laundering (FATF)
- Sub-Committee on Anti-Money Laundering (AMLC)
In cases where EU-resident alleged terrorists are involved, BaFin may freeze such accounts and prohibit transactions.