Three distinct e-mails are currently being sent out particularly often.
Namely, these are the "Microsoft Scam", the "Europol Scam", and the "Luxtrust Certificate Scam".
The goal of all of these e-mails is to pressure the victims into sharing the details of their Visa credit cards with the scammers, who use them to steal money.
If you have fallen victim to a scam and had money stolen from you, it is of course imperative to alert the police. However, if you have merely received such an e-mail, it is not necessary to inform the authorities.
The general recommendation is to just delete the e-mail and block the address that sent it.