Germany’s new plan to combat tax and financial crime, spearheaded by Finance Minister Klingbeil, is facing scrutiny from legal experts. Concerns center around the requirement for voluntary self-reporting to avoid penalties, with warnings that demanding it could violate constitutional obligations. Experts argue that forcing taxpayers to incriminate themselves in order to comply with reporting requirements is problematic. Specifically, the necessity of a penalty-free self-disclosure to fulfill general tax cooperation duties is being challenged as potentially unconstitutional. The debate revolves around whether the conditions for voluntary self-reporting are reasonable and don’t unduly penalize those genuinely trying to meet their tax obligations. This raises questions about the balance between combating financial crime and protecting taxpayer rights. The new measures could inadvertently ensnare even well-intentioned taxpayers.