A reaction of dithiocarbamic acidsalts with carbonyl compounds was investigated for the first time in the presence of BF3·OEt2. The reaction is temperature dependent and gives gem-bis(dithiocarbamates) at 35–45 °C as a molecule with high equivalents of dithiocarbamate groups. At lower temperatures (15–20 °C), the 2-iminium-1,3-dithietane is obtained as the only product. The structure of a 2-iminium-1