Form of the Report; Registration Obligation; Performance by Third Parties; Authorisation to Issue Statutory Instruments

(1) The report under section 43(1) or section 44 must be made electronically. Obliged entities under section 2(1) shall, irrespective of the filing of a suspicious activity report, register electronically with the Financial Intelligence Unit. Where the electronic data transmission is disrupted, transmission by post is permissible. This also applies to the Land authorities responsible for supervision.
(2) On application, the Financial Intelligence Unit may, to avoid undue hardship, dispense with electronic transmission of a report by an obliged entity and permit transmission by post. The exemption may be granted for a limited period.
(3) The official form shall be used for transmission by post.
(4) In fulfilling the reporting obligation under section 43(1), an obliged entity may rely on third parties, correspondingly to section 6(7).
(5) The Federal Ministry of Finance may, by statutory instrument not requiring the consent of the Bundesrat, issue further provisions on the required particulars and the form of the report under section 43(1) or section 44. The first sentence and the provisions of a statutory instrument under the first sentence may not be derogated from by Land law.