Money laundering under section 261 StGB
Since the 2021 reform, money laundering is a far more dangerous allegation than before. The legislature abolished the catalogue of predicate offences: now any unlawful act can be the source of the tainted asset, the so-called all-crimes approach. Everyday business transactions can fall under suspicion where a predicate offence is merely suspected. For companies, professionals and anyone handling cash or assets, that is a real risk.
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Any unlawful act,
as the source.
The all-crimes approach.
Until 2021, money laundering was punishable only where the asset came from one of the predicate offences listed in the statute. That list has gone. Under section 261 of the German Criminal Code (Strafgesetzbuch, StGB), it is now enough that the asset stems from any unlawful act. This vastly widens the scope, and shifts the weight onto two questions: whether a valid predicate offence exists at all, and whether the accused knew, or should have known, of the tainted origin.
The conduct forms
The offence covers a range of conduct: concealing a tainted asset, disguising its origin, and acquiring, keeping or using it. The asset need not be cash; almost any object of value can qualify. This breadth is exactly why ordinary commercial dealings can be drawn into suspicion when a predicate offence is alleged somewhere up the chain.
The all-crimes approach does not lower the burden of proof
It is important to separate the objective and subjective sides. Widening the range of predicate offences does not reduce what the court must prove. The court must still establish a valid predicate act and the required intent or, for the reckless form, recklessness. The prosecution cannot simply assume a tainted origin; it must be shown.
Reckless money laundering
Money laundering can also be committed recklessly (leichtfertig), where the accused grossly disregarded an origin that should have been obvious. This is the form that most often reaches businesses and professionals: not deliberate concealment, but a failure to notice what the circumstances plainly indicated. The line between recklessness and permissible reliance is a central point of defence.
The risk for businesses and professionals
For companies, advisers and anyone dealing in cash or high-value goods, the practical risk is being drawn into an allegation through a counterparty's conduct. Disciplined checks on the origin of funds and assets, and documentation of those checks, are the best protection, and the best defence if an allegation later arises.
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Money laundering, briefly explained.
What changed with the 2021 reform?
The catalogue of predicate offences was abolished. Under section 261 StGB it is now enough that the asset stems from any unlawful act, the all-crimes approach. This widened the scope considerably, but did not lower the burden of proof.
Can money laundering be committed negligently?
It can be committed recklessly (leichtfertig), where the accused grossly disregarded an origin that should have been obvious. This is the form that most often reaches businesses and professionals. The line between recklessness and permissible reliance is a central point of defence.
Does the prosecution still have to prove a predicate offence?
Yes. The all-crimes approach widens the range of possible predicate offences but does not remove the requirement. The court must establish a valid predicate act and the required knowledge or recklessness; it cannot simply assume a tainted origin.
This page gives a general overview and does not replace advice on the individual case. Legal position: 2026.
Related pages.
See our defence work in money laundering and capital-markets criminal law, and the wider picture in how a German white-collar case works.
A money-laundering allegation?
We test whether a valid predicate offence exists and what the accused actually knew, and defend against the allegation.
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