Formic acid dimer was chosen as a model system to investigate synchronous double proton transfer by means of variational transition state theory (VTST) for various isotopically modified hydrogen species. The electronic barrier for the double proton transfer was evaluated to be 7.9 kcal/mol, thus being significantly lower than it was determined in previous studies. The tunneling probabilities were evaluated at temperatures from 100 up to 400 K and typical Arrhenius behavior with enhancement by tunneling is observed. When comparing the transmission factors kappa in dependence of the mass of the tunneling hydrogen, it was found that there are two maxima, one at very low masses (e.g., 0.114 amu, corresponding to the muonium entity) and one maximum at around 2 amu (corresponding to deuterium). With the knowledge of the VTST-hydrogen transfer rates and the corresponding tunneling corrections, various tunneling criteria were tested (e.g., Swain-Schaad exponents) and were shown to fail in this reaction in predicting the extent of tunneling. This finding adds another aspect in the ongoing "Tunneling-Enhancement by Enzymes" discussion, as the used tunneling criteria based on experimental reaction rates may fail to predict tunneling behavior correctly. (C) 2004 American Institute of Physics.