According to the Money Laundering Act (GwG), money laundering is not only punishable if it exceeds a certain amount. For the legislator, it is also insignificant to a large extent whether cash or non-cash transactions are involved. Money laundering finances organised crime and global terrorism, and this should be prevented in any case. For this reason, there are a number of complex obligations that do not always make it easy for obligated parties to achieve full AML compliance. Non-compliance with the Money Laundering Act is still widespread. Increasingly, the authorities are imposing heavy fines because of it.