Mueller v. Deutsche Bank Aktiengesellschaft

CourtDistrict Court, S.D. New York
DecidedApril 4, 2025
Docket1:24-cv-06225
StatusUnknown

This text of Mueller v. Deutsche Bank Aktiengesellschaft (Mueller v. Deutsche Bank Aktiengesellschaft) is published on Counsel Stack Legal Research, covering District Court, S.D. New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Mueller v. Deutsche Bank Aktiengesellschaft, (S.D.N.Y. 2025).

Opinion

UNITED STATES DISTRICT COURT SOUTHERN DISTRICT OF NEW YORK --------------------------------------- X : RICHARD MUELLER, II, et al., : : Plaintiffs, : 24cv6225 (DLC) : -v- : OPINION AND : ORDER DEUTSCHE BANK AKTIENGESELLSCHAFT, et : al., : : Defendants. : : --------------------------------------- X

APPEARANCES:

For plaintiffs: Matthew Jason Fisher Ryan Robert Sparacino Eli Johnson Kay-Oliphant Adam Joshua Goldstein Sparacino PLLC 1920 L Street, NW Suite 835 Washington, DC 20036

Matthew Jason Fisher Sparacino PLLC 150 South Wacker Drive Suite 2400 Chicago, IL 60606

Scott Hessell Daniel Shmikler Sperling Kenny Nachwalter, LLC 321 N. Clark Street, 25th Floor Chicago, IL 60654

For defendants: David George Januszewski Sheila Chithran Ramesh Sesi V. Garimella Cahill Gordon & Reindel LLP 32 Old Slip New York, NY 10005

DENISE COTE, District Judge: The plaintiffs, family members and estates of people abducted and killed by the terrorist group Islamic State of Iraq and Syria (“ISIS”), have sued Deutsche Bank Aktiengesellschaft (“DBA”) and its American affiliate Deutsche Bank Trust Company Americas (“DBTCA”; collectively, “Deutsche Bank”) under the Trafficking Victims Protection Reauthorization Act (“TVPRA”), 18 U.S.C. § 1595(a). The plaintiffs allege that, by providing financial services to customers affiliated with ISIS, the defendants knowingly benefitted from participating in ISIS’s human trafficking in violation of the TVPRA. The defendants have moved to dismiss this claim for lack of personal jurisdiction as to DBA pursuant to Rule 12(b)(2), Fed. R. Civ. P. They have also moved to dismiss the complaint, as to both defendants, for failure to state a claim upon which relief can be granted, pursuant to Rule 12(b)(6), Fed. R. Civ. P. For the following reasons, the defendants’ motion to dismiss for lack of personal jurisdiction is denied, and their motion to dismiss for failure to state a claim is granted. Background The following facts are taken from the complaint. Only the facts necessary to decide this motion are included. They are assumed to be true for the purposes of this motion. A. ISIS Background

Al-Qaeda-in-Iraq (“AQI”) was a terrorist group that from 2003 to 2014 was supported and funded by the Afghanistan- and Pakistan-based leadership of al-Qaeda, an international terrorist organization founded in the 1980s. In 2013, as AQI expanded into Syria, its leader Abu Bakr al-Baghdadi changed its name to ISIS. Until February 2014, AQI and ISIS were financially supported by al-Qaeda leadership. ISIS, like AQI before it, engaged in the widespread and brutal killing of innocent people and other horrific crimes, including abduction, rape, torture, human trafficking, sex trafficking, and forced labor. Members of both AQI and ISIS abducted hostages, made and

distributed videos of them, and tortured, raped, enslaved, and killed them. B. Defendants and Their Alleged Involvement Defendant DBA is a financial institution based in Frankfurt, Germany. Defendant DBTCA is a New York-based wholly owned subsidiary of DBA that conducts correspondent banking and dollar-clearing operations for clients of DBA and its affiliates.1 DBA relies on DBTCA and DBA’s New York branch to provide dollar-clearing services to DBA’s customers. The complaint alleges that the defendants earned

commissions, fees, and interest from providing financial services to people and organizations that were assisting or controlled by ISIS. The provision of these services allowed ISIS to access the legitimate, international financial system and obtain substantial funding (including in U.S. dollars) that it otherwise could not. This funding supported AQI and ISIS’s violent, terroristic activity, including their hostage-taking operations. Specifically, using its access to the international financial system, ISIS sought and obtained funding to pay for the salaries of fighters holding hostages, bribes and intelligence to prevent the hostages’ rescue, transportation of hostages, sustenance for hostages, and equipment for creating

propaganda videos involving hostages. The defendants facilitated funding and access to financial services for AQI and ISIS (either directly, or indirectly through al-Qaeda leadership) in two ways: (a) by allowing the transfer and

1 The complaint defines correspondent banking as “an arrangement under which one bank (correspondent) holds deposits owned by other banks (respondents) and provides payment and other services to those respondent banks.” Those services can include U.S. dollar clearing, or the settling of dollar-denominated transactions on behalf of the respondent bank. laundering of proceeds from tax fraud schemes and (b) by providing dollar-clearing and other services to banks in areas of Iraq seized and controlled by ISIS (“seized banks”). 1. VAT Fraud Schemes

First, the defendants serviced al-Qaeda cells that committed tax fraud to raise funds for al-Qaeda leadership and its clients like AQI and ISIS. Generally, al-Qaeda and its progeny raised money by defrauding European governments that impose value-added taxes (“VAT”). VATs are levied at each point in a supply chain where value is added to a good. Each time a supplier sells a good, it calculates the tax it owes in part by deducting any VAT previously paid by a different supplier for the same product. In one type of VAT fraud scheme, falsified documentation reflecting a series of fake transactions, which purportedly include VAT payments, is used to claim an unwarranted deduction from the government. The complaint

describes two cells fundraising for al-Qaeda by committing VAT fraud in Europe. i. Azizi Cell One cell was run from the 2000s to 2015 by Samir Azizi, who sent tens of millions of dollars to al-Qaeda. Azizi was a Deutsche Bank customer, holding accounts at its New York, Frankfurt, and London branches that contained proceeds of VAT fraud. Deutsche Bank’s services were valuable to the cell because they legitimized its fraudulent activities, allowed it to transfer money quickly, and minimized signs of money

laundering. In the early 2010s, German law enforcement investigated Deutsche Bank for aiding and abetting VAT fraud, and, in 2015, several Deutsche Bank employees were charged and later convicted. According to the complaint, Deutsche Bank knew or should have known that Azizi was an al-Qaeda agent for four reasons: (a) he was a young Afghan national without a business background; (b) his activities exhibited several indicia of VAT fraud, which was common among terrorist financing schemes; (c) he was operating in Germany and the United Arab Emirates, where al-Qaeda fundraising often took place; and (d) his VAT fraud involved the export of cell phones to Afghanistan, which was

doubly helpful for al-Qaeda given its demand for the cell phones themselves. Despite these signs, Deutsche Bank facilitated Azizi’s operations from 2007 to 2014 by performing trades, preparing “key documentation,” converting funds to U.S. dollars, transferring funds to different accounts, and, through these forms of involvement, making the cell’s activities look legitimate. Also, DBA and its affiliates outside the United States used DBTCA and Deutsche Bank’s New York branch to process dollar-denominated transactions, which the Azizi cell used to remit its proceeds to al-Qaeda leadership in laundered U.S. dollars. ii. Ahmed Cell

Another al-Qaeda fundraising cell using VAT fraud was run by Imran Yakub Ahmed (“Ahmed cell”).

Free access — add to your briefcase to read the full text and ask questions with AI

Related

Ashcroft v. Iqbal
556 U.S. 662 (Supreme Court, 2009)
Gordon v. Softech International, Inc.
726 F.3d 42 (Second Circuit, 2013)
Dane v. UnitedHealthcare Ins. Co.
974 F.3d 183 (Second Circuit, 2020)
Kaplan v. Lebanese Canadian Bank
999 F.3d 842 (Second Circuit, 2021)
Honickman v. Blom Bank SAL
6 F.4th 487 (Second Circuit, 2021)
Vengalattore v. Cornell University
36 F.4th 87 (Second Circuit, 2022)
United States v. Graham
51 F.4th 67 (Second Circuit, 2022)
Licci v. Lebanese Canadian Bank SAL
732 F.3d 161 (Second Circuit, 2013)
Elias v. Rolling Stone LLC
872 F.3d 97 (Second Circuit, 2017)
Siegel v. HSBC N. Am. Holdings, Inc.
933 F.3d 217 (Second Circuit, 2019)
Freeman v. HSBC Holdings PLC
57 F.4th 66 (Second Circuit, 2023)
Spetner v. PIB
70 F.4th 632 (Second Circuit, 2023)
G.G. v. Salesforce.com, Inc.
76 F.4th 544 (Seventh Circuit, 2023)
John Doe 1 v. Apple Inc.
96 F.4th 403 (D.C. Circuit, 2024)
Doe v. Franklin Square Union Free Sch. Dist.
100 F.4th 86 (Second Circuit, 2024)

Cite This Page — Counsel Stack

Bluebook (online)
Mueller v. Deutsche Bank Aktiengesellschaft, Counsel Stack Legal Research, https://law.counselstack.com/opinion/mueller-v-deutsche-bank-aktiengesellschaft-nysd-2025.