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Money laundering under section 165 StGB: concealing, converting and transferring criminally obtained assets

Money laundering under section 165 StGB at a glance: acts covered, catalogue of predicate offences, conditional intent.

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3 July 2026 · Mag. Christopher Angerer, Rechtsanwalt

Money laundering under section 165 StGB covers concealing, disguising, converting, transferring and acquiring assets that stem from certain predicate offences. It is one of the central economic criminal offences and has gained considerable practical importance in recent years.

This post explains from a legal perspective the elements of section 165 StGB, the catalogue of predicate offences, the form of intent and the aggravated forms. It provides general information and does not replace advice in an individual case.

Which constellation applies to you?

Four starting situations, one clear next step.

Whether bank transactions, cash acceptance, asset management for third parties or self laundering: choose the constellation that comes closest to your situation.

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01 Question 1

Which constellation applies to you?

A money laundering accusation can start at different points. Choose the situation that comes closest to your case.

All paths at a glance

Overview of all answers.

01

Bank transactions in focus: clarify proof of origin and the subjective element.

Where transfers or account movements are at the centre, the origin of the funds must be clarified first. Money laundering presupposes a qualifying predicate offence. From a legal perspective it must be worked out whether the assets stem from an intentional offence with a maximum sentence of more than one year and whether the subjective element is present.

Conditional intent is sufficient. The defence must therefore examine which circumstances were known to the accused or can be attributed to them and whether concealment can be inferred from the movement itself.

In depth: elements of section 165 StGB →
02

Cash acceptance: document background and state of knowledge.

With cash acceptance the accusation often builds on the idea that the origin of the funds was at least taken in stride. From a legal perspective every indication against the presence of conditional intent counts: documented business relationships, invoice basis and a comprehensible business purpose.

Mere suspicion is not enough. What matters is a concrete link between the cash acceptance and a specific predicate offence from the catalogue.

In depth: catalogue of predicate offences →
03

Asset management for third parties: document role and due diligence.

Anyone who manages assets for third parties is in focus when assets from predicate offences are introduced into the management cycle. From a legal perspective the own role must be distinguished: what was known, what should have been recognised and which due diligence obligations were fulfilled.

Careful money laundering prevention under the sector specific rules is often the decisive basis for the defence. It documents the subjective element and can rebut the suspicion.

In depth: aggravations and sentence range →
04

Self laundering: examine the relationship to the predicate offence carefully.

In so called self laundering the accused is at the same time the perpetrator of the predicate offence. The defence must examine the reach of section 165 StGB in relation to the predicate offence carefully, in particular whether there is a separate wrongful content or whether the conduct is already covered by the predicate offence.

From a legal perspective the issue is a clean separation of the individual acts and the question which acts go beyond the mere use of the proceeds.

In depth: self laundering →

Elements of section 165 StGB

Section 165 StGB criminalises several acts. Covered are concealing or disguising the origin of assets as well as converting, transferring or acquiring such assets. The acts are broadly defined and effectively cover every form of bringing assets into the legitimate economic cycle.

Asset within the meaning of section 165 StGB covers not only cash and accounts, but also claims, securities and proprietary positions. The provision applies to tangible and intangible assets alike.

Subjectively, conditional intent is sufficient. The perpetrator must seriously consider it possible and accept that the assets derive from a predicate offence. This threshold is low and is a frequent point of dispute in practice.

Catalogue of predicate offences and the link

Section 165 StGB connects to a catalogue of predicate offences. Covered are intentional offences with a maximum sentence of more than one year. This brings all felonies as well as a wide range of misdemeanours within the scope. The predicate offence does not have to have been committed in Austria.

The link between predicate offence and asset is a separate examination point. It is required that the assets derive directly or indirectly from the predicate offence. Substitutes, that is assets which have taken the place of the original proceeds, are also covered.

From a legal perspective the precise designation of the assumed predicate offence in the proceedings is important. If the predicate offence remains vague, a viable factual basis for the charge under section 165 StGB is regularly missing.

Self laundering

Self laundering is the constellation in which the accused is at the same time the perpetrator of the predicate offence. It raises particular dogmatic questions because the use of the proceeds may in part already be covered by the predicate offence.

Section 165 StGB also covers self laundering insofar as it goes beyond the mere use of the proceeds. From a legal perspective it must therefore be examined precisely whether the particular conduct has a separate wrongful content reaching beyond the predicate offence.

In the defence the distinction between unpunished follow on conduct and offence relevant laundering acts is central. It affects both the question of guilt and the sentence as well as the question of concurrence with the predicate offence.

Sentence range and aggravations

The basic sentence range under section 165 StGB is imprisonment of up to three years. Where the value of the affected assets exceeds 50,000 euro the sentence range rises to up to five years.

A further aggravation applies where the offence is committed as a member of a criminal group. In that case the sentence range reaches up to ten years of imprisonment. The aggravations are frequent in practice and significantly shape the sentence range in the proceedings.

From a legal perspective it is decisive to examine the requirements of the aggravations carefully. Even the question whether several participants count as a group or whether the value of the individual assets is to be added together can massively change the sentence range.

Act early. Money laundering investigations are often conducted over long periods and rely on extensive data analysis. Early legal support secures the file and the subjective element before the accusations consolidate.

Frequently asked questions

What you need to know about section 165 StGB.

Which predicate offences does section 165 StGB cover? +

Covered are intentional offences with a maximum sentence of more than one year. This brings all felonies and a wide range of misdemeanours within the scope. The predicate offence does not have to have been committed in Austria.

Is conditional intent sufficient? +

Yes. It is sufficient that the perpetrator seriously considers it possible and accepts that the assets derive from a predicate offence. The threshold is low and is often the decisive point of dispute in the proceedings.

Is self laundering punishable? +

Yes, insofar as it goes beyond the mere use of the proceeds. The distinction between unpunished follow on conduct and offence relevant self laundering is complex in practice and represents a key point of the defence.

What is the basic sentence range? +

The basic sentence range is imprisonment of up to three years. Where the value exceeds 50,000 euro or the offence is committed as a member of a group, the sentence range rises to up to five and ten years respectively.

Are substitutes also covered? +

Yes. Assets that have taken the place of the original proceeds are likewise treated as deriving from the predicate offence. Section 165 StGB thus covers the entire chain of value and not only the directly obtained funds.

How does compliance affect the defence? +

Documented money laundering prevention under the sector specific rules is often the decisive basis. It can rebut the subjective element and shows transparently which due diligence obligations were fulfilled.

Related topics

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Asset management, abuse of authority and defence under section 153 StGB.

Fraud under section 146 StGB

Deception, financial loss and intent to enrich under section 146 StGB.

Topics
money launderingsection 165 StGBeconomic criminal lawpredicate offenceself launderingcompliance

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