Die Verflechtung zwischen Geldwäsche und Steuerhinterziehung

The subject of this thesis is the complex intertwining of money laundering legislation with criminal tax law. Its first pillar focuses on the problem of qualifying tax offences as predicate offences to money laundering. The second area of interest concerns supervisory provisions under money laundering law and more specifically, the extension of the reporting duties of those obliged under money laundering law, in relation to suspicious financial transactions involving untaxed assets. The legal connection between money ­laundering and tax evasion is completed at a procedural level, with the creation of an extensive information network between the national anti – money laundering and tax ­authorities.