評介德國洗錢罪的最新修正

Review of the Latest Amendments to the German Money Laundering Offence

基於類似的發展趨勢——為了因應國際壓力，不斷地擴張洗錢罪的處罰範圍，本文重點梳理了德國洗錢罪的新舊更迭。借助轉化《刑事反洗錢指令》這一契機，德國立法者在上游犯罪的範圍上改採「一切犯罪模式」擴張可罰性範圍，並透過對洗錢行為的重塑使洗錢罪的可罰性大幅度前置。對此，本文認為，德國此次修法在諸多方面值得商榷：國際制裁壓力不應成為修法的正當性來源；改採「一切犯罪模式」模糊了洗錢罪的打擊重點，增加司法負擔，根本就無助於洗錢刑事政策的改善，且消除證明困難無法成為大規模擴張可罰性範圍的正當理由；條文用語的指令化不會引起重大的變動，許多尚待解決的解釋問題也沒有因此被解決。因此，德國此次修法不無違反法治國原則、比例原則以及刑法明確性原則的疑慮。

Based on a similar trend of expanding the scope of the money laundering offence in response to international pressure, this paper focuses on the old and new versions of the money laundering offence in Germany. By transforming the Criminal Anti-Money Laundering Directive, the German legislator changed the scope of the predicate offense to an “all-crimes model” to expand the scope of punishment, and by reshaping the act of money laundering, the range of the money laundering offense was significantly increased. In this regard, this paper argues that the German amendment is questionable in many aspects: international sanctions pressure should not be the source of justification for the amendment; the change to the “all crimes model” blurs the focus of the money laundering crime, increases the judicial burden, and does not contribute to the improvement of the criminal policy of money laundering. The elimination of the difficulty of proof does not justify the massive expansion of the scope of punishment; The use of directive language in the provision will not cause significant changes, and many outstanding interpretative issues are not resolved as a result. Therefore, there are doubts that the German amendment violates the principle of the rule of law, the principle of proportionality and the principle of clarity of criminal law.