Threat Intelligence Tarot
pentacles · 14
Criminal (suspected Eastern European)
risk 3/5
The False Tax
TA2101
Maze Team (affiliate) · Proofpoint TA2101
German enterprisesItalian businessesUS businessesTax authority impersonation targets
Active since ~2019 · Ransomware delivery via government impersonation, Tax authority phishing, Invoice fraud
The False Tax arrives in the accounts payable inbox as a tax notice. It carries the branding, the formatting, the authority of the German BZSt or Italian revenue service. The attachment is not a tax form. By the time the finance team discovers this, the network is encrypted and the demand has arrived.
Tactics & Techniques
RCN
RDV
INI
EXC
PRS
PRV
EVA
CRD
DSC
LAT
COL
C2
EXF
IMP
T1566.001
Spearphishing Attachment
Initial Access
T1204.002
Malicious File
Execution
T1036.005
Match Legitimate Name or Location
Defense Evasion
T1486
Data Encrypted for Impact
Impact
Notable Operations
  • Impersonation of German Federal Tax Authority (BZSt) for ransomware delivery
  • Italian Revenue Agency (Agenzia delle Entrate) impersonation campaign
  • Cobalt Strike and IcedID delivery via fake tax documents
  • Maze ransomware affiliate - Maze Cartel participation
Defenses
Reversed: Their Weakness
TA2101's government impersonation approach creates a forensic trail through domain registration, hosting infrastructure, and language/translation quality that helped researchers identify campaign origin and attribute operations - impersonating government entities requires enough authentic-looking collateral to generate evidence.

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Data sourced from MITRE ATT&CK. For educational purposes.