Reinforced due diligence obligations occur according to §15 (2) GwG and must be additionally fulfilled if there are indications of an increased risk with a customer. According to §15 (4) GwG, at least the following enhanced due diligence requirements must then be met:
Initiation of a business relationship requires approval at management level.
The origin of the assets used in the business relationship must be determined by appropriate means
The business relationship must be subject to increased continuous monitoring.