Section 48 GwG – Exemption from liability

(1) Whosoever files a report under section 43 (1) or a criminal complaint under section 158 of the Code of Criminal Procedure must not be held liable for this report or criminal complaint unless a false report or criminal complaint has been filed with wilful intent or gross negligence.
(2) Subsection (1) above also applies if

  1. an employee reports a matter under section 43 (1) to their superior or to an in-house body responsible for the receipt of such a report, and
  2. an obliged entity or one of its employees complies with a demand for information from the German Financial Intelligence Unit under section 30 (3), sentence 1.