Mit dem "Gesetz zur Optimierung der Geldwäscheprävention" vom 22.12.2011 wurde die Verdachtsmeldepflicht erheblich verschärft (§ 11 GwG). Doch eher unklar blieb bislang, wann und wie genau die Betroffenen solche Verdachtsmeldungen an das Bundeskriminalamt und an die örtliche Strafverfolgungsbehörde abgeben müssen. Nun hat das Bundesfinanzministerium hierzu ausführliche Auslegungshinweise bekannt gegeben (BMF-Schreiben vom 6.11.2014, WK 5023/10/10011).

1. Vorab: Änderung bei der Verdachtsanzeige ab 2012

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2. Meldepflicht nach § 11 Abs. 1 Satz 1 GwG

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3. Meldepflicht nach § 11 Abs. 1 Satz 2 GwG

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4. Empfänger der Verdachtsmeldung

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5. Das interne Meldeverfahren

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a) Organisatorische Ausgestaltung des Verdachtsmeldeverfahrens

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b) Entgegennahme von Verdachtsmeldungen

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c) Anforderungen an die Verdachtsmeldung

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6. Gesetzliche Grundlage

§ 11 GWG - Meldung von Verdachtsfällen

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§ 17 GwG - Bußgeldvorschriften

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