According to 38 (1) BWG (Federal Banking Law), the banking secret covers every information the costumer
gives access to the bank. However, the banking secret does not warrant anonymity against criminal prosecution.
38(2)(1) BWG empowers the credit institution to hand over secret records to law enforcement agencies without
infringing the obligation of secrecy. If 145a StPO (Federal Code on Cirminal Procedure) applies, the banking
institution is not only authorized, but even has to release the requested account files.
The next starts by presenting the legal basis of the banking secret and answers the question, which information it
actually covers. A historic overview shows the development of the suspension of the Banking secret in criminal
proceedings up to the new formulation of 145a StPO entacted in 2002. This retrospection shows that the current
provision is founded upon the case law on 38 (2)(1) BWG and the old version of 145a StPO. Many of present
ambiguities stem from this history.
The main part of the text presents the methods of investigation of 145a StPO. Since 2002, the provision
comprises disclosure and surveillance of accounts as well as information about account holders. The different
methods of investigation are discussed and illustrated with examples. The text gives solutions to problems resulting
from the application of 145a StPO. Many of the problems dealt with have hardly ever been addressed in legal
literature.
Furthermore, the text treats with other coercive measures which are not covered by 145a StPO, but
which are closely connected. This includes search warrants, the freezing of accounts and the hearing of staff
members of credit institutions.
Subsequently, an overview about rules of international legal assistance follows. As law enforcement agencies have
to cooperate closely, requests for information about bank accounts or for confiscation of banking documents are
routine content of letters rogatory.
Finally, the amendments entailed by the law reforming the code on criminal procedure entering into force in 2008
are presented and critically reviewed.