Twenty-seven jurisdictions, twenty-seven recipients. Not one fewer.
A suspicious transaction report is not filed in the same place in Paris, in Frankfurt or in Milan. For each of the 27 Member States, Vigilae knows the competent financial intelligence unit, the portal where filing takes place, the currency and the national law that applies. A firm working across the border does not have to guess.
- The financial intelligence unit of every Member State, named
- The national filing portal, opened in one click from the file
- Two export formats: ERMES for France, goAML for the countries that use it
Score out of 100 in 2 minutes · No credit card · No commitment
The film
Vigilae, in 57 seconds.
From scattered files to a sealed register: the AI perceives, the engine classifies, you decide, the proof is sealed.
57 seconds · English voiceover · subtitles available · sound on demand
Supervision
Who supervises you, and it is not who you think.
Who you report to and who supervises you are two different questions, and the confusion is common. The financial intelligence unit receives the reports; the supervisory authority, for its part, checks your framework and imposes sanctions. It changes from one country to another, and sometimes from one profession to another within the same country. Each line below cites the national text that establishes it — you are free to contradict it.
Ireland · Criminal Justice (Money Laundering and Terrorist Financing) Act 2010 (as amended)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Property Services Regulatory Authority (PSRA) | Criminal Justice (MLTF) Act 2010, s. 60(2)(db) — paragraph inserted by the Criminal Justice (MLTF) (Amendment) Act 2021, s. 18(c), in force as at 23/04/2021; obliged entities: s. 25(1)(f) |
| Notaries | Minister for Justice, whose functions as competent authority are exercised by the Anti-Money Laundering Compliance Unit (AMLCU) of the Department of Justice (delegation under s. 108). A notary who is also a solicitor falls, in that capacity, under the Law Society of Ireland | s. 60(2)(e) (residual clause: any obliged person not referred to in points (a) to (db)); the notary is covered as a “relevant independent legal professional” in s. 24 |
| Lawyers | Law Society of Ireland (solicitors); Legal Services Regulatory Authority — LSRA (barristers, including those outside the Law Library) | s. 60(2)(c) for solicitors; s. 60(2)(d) for barristers, the LSRA having replaced the General Council of the Bar of Ireland under the Criminal Justice (MLTF) (Amendment) Act 2021, s. 18(a) and (d), in force as at 23/04/2021 |
| Accounting, audit, tax | The accountancy body of which the professional is a member (“designated accountancy body”, i.e. a “prescribed accountancy body” within the meaning of Part 2 of the Companies (Auditing and Accounting) Act 2003); in the absence of membership, the Minister for Justice via the AMLCU ⚠ The law names no body: it refers to the concept of “prescribed accountancy body” defined by the Companies (Auditing and Accounting) Act 2003, whose list is kept and updated by the IAASA. The authority therefore depends on the body to which the professional actually belongs, and a non-affiliated accountant falls to the AMLCU. To make this usable, the list of prescribed accountancy bodies published by the IAASA has to be obtained and matched against the firm's affiliation. | s. 60(2)(b)(i) and (ii) (members of a designated accountancy body); s. 60(2)(e) for non-members; obliged entities: s. 25(1)(c) |
| Wealth advice, insurance | Central Bank of Ireland (CBI) | s. 60(2)(a) (competent authority for credit institutions and financial institutions); s. 24 brings within the definition of “financial institution” investment business firms and non-tied insurance intermediaries operating in life insurance or investment products |
| Domiciliation, corporate services | Minister for Justice via the AMLCU, also issuing the authorisation to operate (valid for 3 years); if the provider is a member of a designated accountancy body, that body; if it is a credit or financial institution, the Central Bank of Ireland ⚠ The authority is not the same depending on the provider's capacity: the accountancy body if it is a member of a designated accountancy body (s. 60(2)(b)), the Central Bank if it is also a credit or financial institution, the AMLCU in all other cases. The triggering factor is the provider's affiliation, not its activity — it must therefore be checked before designating a contact. | s. 25(1)(e) (obliged entities); s. 60(2)(b) then (e) depending on affiliation; authorisation regime in chapter 9 of part 4 |
| Valuables, art, auctions | Minister for Justice, via the Anti-Money Laundering Compliance Unit (AMLCU) | s. 25(1)(i), (ib) and (ic) (obliged entities); s. 60(2)(e) (residual clause) |
Malta · Prevention of Money Laundering Act (Cap. 373) and Prevention of Money Laundering and Funding of Terrorism Regulations (S.L. 373.01)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Financial Intelligence Analysis Unit (FIAU); Property Market Agency (agent of the FIAU for the real estate sector) | PMLFTR (S.L. 373.01), reg. 2(1) definition of “supervisory authority”, point (g); Property Market Agency Act (Cap. 644) |
| Notaries | Financial Intelligence Analysis Unit (FIAU) — Malta has a Latin notariat, but no notarial body is among the “supervisory authorities” of reg. 2 | PMLA (Cap. 373) art. 26(1); PMLFTR (S.L. 373.01) reg. 2, definition of “relevant activity”, point (c) |
| Lawyers | Financial Intelligence Analysis Unit (FIAU) — the Chamber of Advocates is not among the “supervisory authorities” listed in reg. 2; AML/CFT supervision is not delegated to the bar | PMLA (Cap. 373) art. 26(1); PMLFTR (S.L. 373.01) reg. 2, definition of “relevant activity”, point (c) |
| Accounting, audit, tax | Financial Intelligence Analysis Unit (FIAU); the Accountancy Board (acting under the Accountancy Profession Act, Cap. 281) is a “supervisory authority” within the meaning of reg. 2 and may carry out compliance examinations on behalf of the FIAU or jointly with it | PMLA (Cap. 373) art. 26(1) and art. 27(3)(b); PMLFTR (S.L. 373.01) reg. 2, “relevant activity” (a) and definition of “supervisory authority”, point (e) |
| Wealth advice, insurance | Financial Intelligence Analysis Unit (FIAU), AML/CFT supervisor; compliance examinations are carried out on its behalf by the Malta Financial Services Authority (MFSA) | PMLA (Cap. 373) art. 26(1) and art. 27(3)(b); PMLFTR (S.L. 373.01) reg. 2, “relevant financial business” (d) and (f) |
| Domiciliation, corporate services | Financial Intelligence Analysis Unit (FIAU); the Malta Financial Services Authority (MFSA), which authorises or registers these providers, is a “supervisory authority” under reg. 2 and may carry out examinations on behalf of the FIAU | PMLA (Cap. 373) art. 26(1) and art. 27(3)(b); PMLFTR (S.L. 373.01) reg. 2, “relevant activity” (d) and definition of “trust and company service provider” |
| Valuables, art, auctions | Financial Intelligence Analysis Unit (FIAU) | PMLA (Cap. 373) art. 26(1); PMLFTR (S.L. 373.01) reg. 2, “relevant activity” (h), (i) and (j) |
Austria · No single AML/CFT law: Finanzmarkt-Geldwäschegesetz (FM-GwG) for the financial sector; Gewerbeordnung 1994 (§§ 365m1 ff.), Wirtschaftstreuhandberufsgesetz 2017 (WTBG 2017), Notariatsordnung (NO) and Rechtsanwaltsordnung (RAO) for the non-financial professions
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Bezirksverwaltungsbehörde with territorial jurisdiction (district administrative authority for the place of practice) | GewO 1994 § 365m1 Abs. 2 Z 2 (obliged entities, transactions where the monthly rent reaches €10,000) and Abs. 3, which entrusts “all other administrative tasks” to the Behörde within the meaning of § 333 GewO — which is, at first instance, the Bezirksverwaltungsbehörde |
| Notaries | Notariatskammer of the notary's district (Sprengel) — regional chamber of notaries | Notariatsordnung § 154 Abs. 1: the Notariatskammer carries out the periodic review of the notaries in its district and, in doing so, must expressly check compliance with the provisions on the prevention of money laundering (§ 165 StGB) and terrorist financing (§ 278d StGB), following a risk-based approach |
| Lawyers | Rechtsanwaltskammer of the district (regional chamber of lawyers) | RAO § 23 Abs. 2: the chamber's supervision of members' obligations expressly includes the provisions on the prevention of money laundering (§ 165 StGB) and terrorist financing (§ 278d StGB), with a risk-based approach and the possibility of direct inspections at the lawyer's premises |
| Accounting, audit, tax | Kammer der Steuerberater und Wirtschaftsprüfer, referred to in the law as “Kammer der Wirtschaftstreuhänder” (WTBG 2017); Wirtschaftskammer Österreich, acting through the Bilanzbuchhaltungsbehörde (BiBuG 2014) ⚠ The scope depends on the professional law under which one practises, and the two may be combined. A statutory auditor entered in the register under § 52 APAG additionally falls under the Abschlussprüferaufsichtsbehörde for AML/CFT inspections (WTBG 2017 § 102 Abs. 4). Check the exact capacity before referring to either chamber. | WTBG 2017 § 101 Abs. 1; BiBuG 2014 § 52f Abs. 1 — each a competent authority within the meaning of art. 48 of the directive |
| Wealth advice, insurance | Two authorities depending on the capacity held: FMA (Finanzmarktaufsichtsbehörde) for credit institutions, financial institutions and crypto-asset service providers; Bezirksverwaltungsbehörde for insurance intermediaries operating under the Gewerbeordnung, when they deal in life insurance and investment products ⚠ The two authorities cited are established by the texts, but the Austrian profile closest to the French wealth manager — the gewerblicher Vermögensberater (§ 136a GewO) — does not appear by name in the enumeration in § 365m1 Abs. 2 GewO: it is caught there only through its capacity as a life insurance intermediary (Z 4). For advice and intermediation in financial instruments, it most often acts as a tied agent of a Wertpapierfirma, itself supervised by the FMA — but I have not found the provision that makes it directly an obliged entity, nor the one that designates its supervisor in that capacity. To be established: the text making the gewerblicher Vermögensberater an obliged entity for its investment advice activity (WAG 2018? FM-GwG § 2?) and the corresponding authority. | FM-GwG § 25 Abs. 1 (supervision by the FMA); GewO 1994 § 365m1 Abs. 2 Z 4 read in conjunction with Abs. 3 and § 333 GewO (insurance intermediaries) |
| Domiciliation, corporate services | Bezirksverwaltungsbehörde with territorial jurisdiction | GewO 1994 § 365m1 Abs. 2 Z 3 lit. a-e (formation of companies, exercise of management functions, provision of a registered office and address, trustee function, nominee shareholder) and Abs. 3 referring to the Behörde of § 333 GewO |
| Valuables, art, auctions | Bezirksverwaltungsbehörde with territorial jurisdiction | GewO 1994 § 365m1 Abs. 2 Z 1 lit. a (cash ≥ €10,000), lit. b (works of art ≥ €10,000, galleries and auction houses included) and lit. c (free ports), with Abs. 3 referring to the Behörde of § 333 GewO |
Belgium · Loi du 18 septembre 2017 relative à la prévention du blanchiment de capitaux et du financement du terrorisme et à la limitation de l'utilisation des espèces
Bulgaria · Закон за мерките срещу изпирането на пари (ЗМИП), обн. ДВ бр. 27 от 27.03.2018 г., last amendment ДВ бр. 50 от 20.06.2025 г.
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Държавна агенция „Национална сигурност“ (ДАНС): supervision is exercised by the chairperson of the agency, through designated officers within the дирекция „Финансово разузнаване“ (the financial intelligence unit). Bulgaria does not delegate supervision of the non-financial professions to professional bodies or chambers. | чл. 108, ал. 1-3 ЗМИП (supervision over all persons referred to in чл. 4), for the obliged entities under чл. 4, т. 18 — including letting where the monthly rent reaches €10,000 |
| Notaries | Държавна агенция „Национална сигурност“ (ДАНС), дирекция „Финансово разузнаване“. The Нотариална камара на Република България is not a supervisory authority: it adopts the uniform internal rules (единни вътрешни правила) that its members must apply. | чл. 108, ал. 1-3 ЗМИП for the obliged entities under чл. 4, т. 14; чл. 101, ал. 4 and чл. 102, ал. 6 for the rule-making role of the chamber. чл. 108, ал. 7 further provides that the “органи за надзор” (defined in § 1, т. 11 of the additional provisions as the state authorities exercising general supervision) also carry out checks and refer matters to the дирекция „Финансово разузнаване“. |
| Lawyers | Държавна агенция „Национална сигурност“ (ДАНС), дирекция „Финансово разузнаване“. The Висш адвокатски съвет adopts the uniform internal rules applicable to members of the bars, but does not exercise AML/CFT supervision. | чл. 108, ал. 1-3 ЗМИП for the obliged entities under чл. 4, т. 15 (real estate transactions, asset management, accounts, formation and management of companies or trusts, provision of a registered office address); чл. 101, ал. 4 and чл. 102, ал. 6 for the role of the Висш адвокатски съвет |
| Accounting, audit, tax | Държавна агенция „Национална сигурност“ (ДАНС), дирекция „Финансово разузнаване“. The Институт на дипломираните експерт-счетоводители (ИДЕС) adopts the uniform internal rules for registered auditors, without any AML/CFT supervisory power. | чл. 108, ал. 1-3 ЗМИП for the obliged entities under чл. 4, т. 12 (registered auditors) and т. 13 (accounting services and tax advice); чл. 101, ал. 4 and чл. 102, ал. 6 for the role of the ИДЕС |
| Wealth advice, insurance | Комисия за финансов надзор (КФН) and its bodies; Българска народна банка (БНБ) for banks acting as investment intermediaries within the meaning of чл. 8, ал. 1 от Закона за пазарите на финансови инструменти | чл. 108, ал. 6, т. 2 ЗМИП (КФН, for the persons under чл. 4, т. 5 and 8-11, excluding banks acting as investment intermediaries) and чл. 108, ал. 6, т. 1 (БНБ) |
| Domiciliation, corporate services | Държавна агенция „Национална сигурност“ (ДАНС), дирекция „Финансово разузнаване“ | чл. 108, ал. 1-3 ЗМИП for the obliged entities under чл. 4, т. 16, lit. а) to в) (registered office and address, formation and administration of companies, functions of director, trustee or nominee shareholder) |
| Valuables, art, auctions | Държавна агенция „Национална сигурност“ (ДАНС), дирекция „Финансово разузнаване“ ⚠ The authority is not in question — the scope is. Bulgaria no longer has a general category of “dealer in high-value goods”: points чл. 4, т. 22, 23, 24, 25, 30 and 31 have been repealed (ДВ бр. 7 и бр. 21 от 2021 г.). A jeweller, a dealer in precious metals or a car dealer therefore no longer appears, as such, among the obliged entities of the ЗМИП. To be checked before displaying a supervisor: if the activity does fall under т. 36, 37 or 20, the authority is indeed the ДАНС; otherwise, there is no obliged-entity status on that basis and displaying a supervisor would be wrong. The text of the ЗМИП does not indicate what the repealed points contained — one has to go back to earlier versions to confirm it. | чл. 108, ал. 1-3 ЗМИП for the obliged entities under чл. 4, т. 36 (art, threshold €10,000), т. 37 (free zones) and т. 20 (weapons, oil and petroleum products) |
Croatia · Zakon o sprječavanju pranja novca i financiranja terorizma (ZSPNFT), NN 108/17, 39/19, 151/22
Cyprus · Ο περί της Παρεμπόδισης και Καταπολέμησης της Νομιμοποίησης Εσόδων από Παράνομες Δραστηριότητες Νόμος του 2007 (Ν. 188(Ι)/2007)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Συμβούλιο Εγγραφής Κτηματομεσιτών (Council for the Registration of Real Estate Agents; “Real Estate Registry Board” in the English version of the law) | art. 59(1)(στ) of Law 188(Ι)/2007; obliged entities: art. 2Α(ε) |
| Notaries | Not applicable: the acts a Latin notary would perform fall to the lawyer, and hence to the Council of the Pancyprian Bar Association (art. 59(1)(ε)) ⚠ The European e-Justice Portal states that “The profession of notary public is unknown in Cyprus. Work usually carried out by a notary public is carried out by a lawyer.” Cyprus is a common law system: there is neither a Latin notariat nor a notarial supervisory authority. A Cypriot professional who presents themselves as a “notary” is in practice either a lawyer (supervisor: Bar Council) or a certifying officer appointed by the Ministry of the Interior — the latter is not an AML/CFT obliged entity, which would still have to be confirmed with the Ministry of the Interior. | Profession absent: art. 2Α(γ)(ii) recognises only the “ανεξάρτητος επαγγελματίας νομικός” (independent legal professional), with no notarial category |
| Lawyers | Το Συμβούλιο του Παγκύπριου Δικηγορικού Συλλόγου (Council of the Pancyprian Bar Association — Cyprus Bar Association) | art. 59(1)(ε) of Law 188(Ι)/2007; the competence expressly covers trust and company services provided by lawyers |
| Accounting, audit, tax | Σύνδεσμος Εγκεκριμένων Λογιστών Κύπρου — ΣΕΛΚ (Institute of Certified Public Accountants of Cyprus, ICPAC), which may delegate its supervisory function to equivalent professional associations | art. 59(1)(δ) of Law 188(Ι)/2007; obliged entities: art. 2Α(γ)(i) |
| Wealth advice, insurance | Επιτροπή Κεφαλαιαγοράς Κύπρου — CySEC (investment services and activities); Έφορος Ασφαλίσεων (Superintendent of Insurance) for activities falling under the law on insurance and reinsurance business, including life insurance intermediation | art. 59(1)(β) and 59(1)(γ) of Law 188(Ι)/2007; qualification as “χρηματοπιστωτικός οργανισμός” under points (c) and (e) of the definition |
| Domiciliation, corporate services | Three authorities depending on the provider's status: Επιτροπή Κεφαλαιαγοράς Κύπρου (CySEC) for persons authorised under the law on administrative service providers; ΣΕΛΚ (ICPAC) for its members; Συμβούλιο του Παγκύπριου Δικηγορικού Συλλόγου for lawyers and law firms | art. 59(1)(β)(iii), 59(1)(δ) and 59(1)(ε) of Law 188(Ι)/2007; obliged entities: art. 2Α(δ) |
| Valuables, art, auctions | Έφορος Φορολογίας (Tax Commissioner) for trading in and intermediation of works of art; Τμήμα Τελωνείων (Customs Department) where the transaction takes place in a free port ⚠ This category is only half covered. In the Greek consolidated text in force, the category “person trading in goods paid for in cash ≥ €10,000” has been REPEALED (art. 2Α(θ) bears the mention [Διαγράφηκε]), Cyprus having moreover capped cash payments. Consequence: only dealers in works of art, galleries and auction houses remain obliged entities and supervised (Έφορος Φορολογίας / Τμήμα Τελωνείων); a Cypriot dealer in non-artistic high-value goods (jewellery, collector cars, precious metals) no longer has a supervisory authority designated in art. 59. It remains to be checked with the Ministry of Finance / MOKAS whether a replacement category was created by the 2024 law on cash payments. | art. 59(1)(θ) and 59(1)(ι) of Law 188(Ι)/2007; obliged entities: art. 2Α(ιβ) and 2Α(ιγ) |
Czechia · Zákon č. 253/2008 Sb., o některých opatřeních proti legalizaci výnosů z trestné činnosti a financování terorismu (AML zákon)
Denmark · Lov om forebyggende foranstaltninger mod hvidvask og finansiering af terrorisme (hvidvaskloven), lovbekendtgørelse nr. 433 af 17. april 2026
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Erhvervsstyrelsen (Danish Business Authority) | § 57, stk. 1, of the hvidvaskloven, referring to § 1, stk. 1, nr. 15 |
| Notaries | Not applicable: the notary is a judge/officer of the byret (court of first instance); the notary is not an obliged entity and has no AML/CFT supervisory authority ⚠ The profession does not exist in private practice: in Denmark a notarial act is a judicial act performed at the registry of the byret, so no AML/CFT supervisory authority can be named. A Danish firm providing notarial-type services (real estate transactions, escrow) does so as an advokat and then falls under the Advokatrådet, or as a provider under § 1, stk. 1, nr. 16, and falls under Erhvervsstyrelsen — it is the capacity actually exercised that must be characterised, not the title. | Bekendtgørelse om notarialforretninger, BEK nr. 1555 af 18/12/2007, § 2: “Notarialforretninger hører under byretterne og foretages på dommerkontoret.”; the hvidvaskloven § 1, stk. 1, contains no “notar” category |
| Lawyers | Advokatrådet (Bar Council, a body of the Advokatsamfundet) | § 64, stk. 1, of the hvidvaskloven, referring to § 1, stk. 1, nr. 13; also covers lawyers established in another Member State, in the EEA or in Switzerland who practise in Denmark |
| Accounting, audit, tax | Erhvervsstyrelsen (Danish Business Authority) | § 57, stk. 1, of the hvidvaskloven, referring to § 1, stk. 1, nr. 14 (approved auditors) and nr. 16 (tax advisers, external bookkeepers, non-approved auditors) |
| Wealth advice, insurance | Finanstilsynet (Financial Supervisory Authority) | § 47, stk. 1, of the hvidvaskloven (competence over nr. 1-12, 18 and 22), referring to § 1, stk. 1, nr. 3 and nr. 7 |
| Domiciliation, corporate services | Erhvervsstyrelsen (Danish Business Authority), with which prior registration is mandatory | § 57, stk. 1, referring to § 1, stk. 1, nr. 17; registration and good-repute requirements in § 58 |
| Valuables, art, auctions | Erhvervsstyrelsen (Danish Business Authority) ⚠ Only the trade in works of art is covered with certainty. Denmark does not make dealers in high-value goods obliged entities in general: they do not appear in § 1, stk. 1, and are only subject to the ban on accepting cash payments ≥ DKK 15,000 (§ 5), without any supervisory authority being designated in chapter 11 (Tilsyn m.v.) for this obligation. Compliance with § 5 is a matter for criminal law: intentional or grossly negligent breach of it is punishable by a fine (§ 78). There is therefore no supervisor to announce to a Danish jeweller or car dealer. | § 57, stk. 1, of the hvidvaskloven, referring to § 1, stk. 1, nr. 21 |
Estonia · Rahapesu ja terrorismi rahastamise tõkestamise seadus (RahaPTS)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Rahapesu Andmebüroo (Estonian Financial Intelligence Unit) | § 64 lg 1 of the RahaPTS (the RAB exercises state supervision over all obliged entities, save for the exceptions provided for in the same article); obliged entities: § 2 lg 1 p 4 and 4¹ |
| Notaries | Justiits- ja Digiministeerium (Ministry of Justice and Digital Affairs), which may delegate supervision to the Notarite Koda (Chamber of Notaries) — a delegation in effect, claimed by the Chamber itself | § 64 lg 4 of the RahaPTS: supervision is exercised on the basis of the Notaries Act (notariaadiseadus), with the option of delegating it to the Notarite Koda; § 64 lg 5 for cooperation with the RAB |
| Lawyers | Eesti Advokatuuri juhatus (management board of the Estonian Bar Association) | § 64 lg 3 of the RahaPTS, supervision being exercised on the basis of the advokatuuriseadus; obliged entities: § 2 lg 2 |
| Accounting, audit, tax | Rahapesu Andmebüroo (Estonian Financial Intelligence Unit) | § 64 lg 1 of the RahaPTS — no exception is provided for sworn auditors, nor for accountants and tax advisers, unlike lawyers (lg 3) and notaries (lg 4); obliged entities: § 2 lg 1 p 7 and 8 |
| Wealth advice, insurance | Finantsinspektsioon (Financial Supervisory Authority) ⚠ The Finantsinspektsioon supervises only the institutions subject to its supervision under the law governing it (§ 64 lg 2 RahaPTS). An insurance intermediary is an obliged entity only for life insurance and investment-purpose products (§ 6 lg 2 p 5): outside that scope, the competent authority differs. Check the exact capacity held before referring to it. | § 64 lg 2 of the RahaPTS (supervision of credit institutions and financial institutions subject to supervision by the Finantsinspektsioon); qualification as a financial institution in § 6 lg 2 p 5, 6 and 7 |
| Domiciliation, corporate services | Rahapesu Andmebüroo (Estonian Financial Intelligence Unit), which is also the authority that grants these providers their licence (tegevusluba) | § 64 lg 1 of the RahaPTS; obliged entities: § 2 lg 1 p 9 |
| Valuables, art, auctions | Rahapesu Andmebüroo (Estonian Financial Intelligence Unit) | § 64 lg 1 of the RahaPTS; obliged entities: § 2 lg 1 p 5, 6, 14 and 15 |
Finland · Laki rahanpesun ja terrorismin rahoittamisen estämisestä (444/2017)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Lupa- ja valvontavirasto (LVV) — since 1.1.2026 has taken over the AML/CFT supervision previously exercised by the aluehallintovirasto, the name still used in the law ⚠ Two caveats, with no effect on mainland Finland, where the LVV is indeed the supervisor. 1) Åland: real estate agencies in Åland fall under 1 luku 2 § 1 mom. 19 kohta, a point deliberately absent from the list in 7 luku 1 § (which covers only points 13–18 and 20–24); no authority is therefore designated for them by national law — to be checked with the Ålands landskapsregering, as the province has its own legislation. 2) The Finlex consolidated text as at 20/03/2026 still names “aluehallintovirasto”, whereas the task was transferred to the Lupa- ja valvontavirasto on 1.1.2026 (reform: laki Lupa- ja valvontavirastosta 530/2025): the transfer is established by the Ministry of Finance and by the agency itself, not yet by the codified text. | Rahanpesulaki 444/2017, 7 luku 1 § 1 mom. 4 kohta (obliged entities: 1 luku 2 § 1 mom. 18 kohta) |
| Notaries | Not applicable: no AML/CFT supervisory authority for this category ⚠ The profession does not exist in Finland in the form of a regulated notariat in private practice: the list of obliged entities in 1 luku 2 § contains no notary, and notarial acts (certifications, legalisations, apostilles) are issued by an official of the Digi- ja väestötietovirasto. Forcing an equivalence with the Latin notary would send the professional to a contact that does not exist. If a Finnish firm identifies itself as a “notary”, it is almost always in another capacity (asianajaja or legal service provider): it is that capacity which determines its supervisor. | Rahanpesulaki 444/2017, 1 luku 2 § (list of obliged entities: no notary appears on it) |
| Lawyers | Suomen Asianajajaliitto / asianajajayhdistys (Finnish Bar Association) for asianajajat; Lupa- ja valvontavirasto (formerly aluehallintovirasto) for other legal service providers | Rahanpesulaki 444/2017, 7 luku 1 § 2 mom. (obliged entities 1 luku 2 § 1 mom. 12 kohta) and 7 luku 1 § 1 mom. 4 kohta (obliged entities 13 kohta) |
| Accounting, audit, tax | Patentti- ja rekisterihallitus (PRH, audit oversight) for tilintarkastajat carrying out statutory audits; Lupa- ja valvontavirasto (formerly aluehallintovirasto) for tax advisers and accountants | Rahanpesulaki 444/2017, 7 luku 1 § 1 mom. 3 kohta (obliged entities 11 kohta) and 4 kohta (obliged entities 22 ja 23 kohta) |
| Wealth advice, insurance | Finanssivalvonta (FIN-FSA) for authorised entities and insurance intermediaries; Lupa- ja valvontavirasto (formerly aluehallintovirasto) for investment service providers that do not fall under the supervision of the Finanssivalvonta | Rahanpesulaki 444/2017, 7 luku 1 § 1 mom. 1 kohta (obliged entities 1 luku 2 § 1 mom. 1–8 kohta, including 6 kohta vakuutusedustaja) and 4 kohta (obliged entities 16 kohta) |
| Domiciliation, corporate services | Lupa- ja valvontavirasto (LVV) — since 1.1.2026 has taken over the AML/CFT supervision of the aluehallintovirasto, including the supervision register (rahanpesun valvontarekisteri) | Rahanpesulaki 444/2017, 7 luku 1 § 1 mom. 4 kohta (obliged entities: 1 luku 2 § 1 mom. 21 kohta) |
| Valuables, art, auctions | Lupa- ja valvontavirasto (LVV) — since 1.1.2026 has taken over the AML/CFT supervision of the aluehallintovirasto | Rahanpesulaki 444/2017, 7 luku 1 § 1 mom. 4 kohta (obliged entities: 1 luku 2 § 1 mom. 24 kohta) |
France · Code monétaire et financier, livre V titre VI
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | DGCCRF (sanctions: Commission nationale des sanctions) | CMF art. L.561-36-2 |
| Notaries | Chambers of notaries, which the Conseil supérieur du notariat may assist | CMF art. L.561-36 |
| Lawyers | Conseil de l'ordre du barreau, which the Conseil national des barreaux may assist | CMF art. L.561-36; reporting filter: art. L.561-17 |
| Accounting, audit, tax | Ordre des experts-comptables; H2A for statutory auditors | CMF art. L.561-36 |
| Wealth advice, insurance | AMF (financial investment advice); ACPR (intermediation in insurance and in banking transactions) | CMF art. L.561-36 |
| Domiciliation, corporate services | DGCCRF (prefectoral approval; sanctions: Commission nationale des sanctions) | CMF art. L.561-36-2 |
| Valuables, art, auctions | Customs administration | CMF art. L.561-36 |
Germany · Geldwäschegesetz (GwG)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Authority designated by the Land (no single federal authority) ⚠ Competence is regional: each Land designates its authority, and the title varies (Regierungspräsidium, Bezirksregierung, regional ministry). Naming a single point of contact would be wrong; the professional must check with their Land. | GwG § 50 Nr. 9 (competent authorities under federal or regional law) |
| Notaries | President of the Landgericht with territorial jurisdiction | GwG § 50 Nr. 5 |
| Lawyers | Competent Rechtsanwaltskammer (regional chamber of lawyers) | GwG § 50 Nr. 3 |
| Accounting, audit, tax | Wirtschaftsprüferkammer (auditors); competent Steuerberaterkammer (tax advisers) | GwG § 50 Nr. 6 and Nr. 7 |
| Wealth advice, insurance | BaFin (financial services); competent authority under federal or regional law (insurance intermediation) | GwG § 50 Nr. 1 and Nr. 9 |
| Domiciliation, corporate services | Authority designated by the Land (no single federal authority) ⚠ Regional competence; to be checked with the authority of the Land of establishment. | GwG § 50 Nr. 9 |
| Valuables, art, auctions | Authority designated by the Land (no single federal authority) ⚠ Same regional mechanism as for real estate agents: the authority depends on the Land of establishment. | GwG § 50 Nr. 9 |
Greece · Νόμος 4557/2018 — Πρόληψη και καταστολή της νομιμοποίησης εσόδων από εγκληματικές δραστηριότητες και της χρηματοδότησης της τρομοκρατίας
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Α.Α.Δ.Ε. — independent tax administration) | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. ε΄ (obliged entities: άρθρο 5 παρ. 1 περ. η΄) |
| Notaries | Υπουργείο Δικαιοσύνης (Ministry of Justice) — and not the Συμβολαιογραφικοί Σύλλογοι, which have no AML/CFT supervisory competence | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. ζ΄ (obliged entities: άρθρο 5 παρ. 1 περ. ε΄) |
| Lawyers | Υπουργείο Δικαιοσύνης (Ministry of Justice) — and not the Δικηγορικοί Σύλλογοι | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. ζ΄ (obliged entities: άρθρο 5 παρ. 1 περ. ε΄) |
| Accounting, audit, tax | Επιτροπή Λογιστικής Τυποποίησης και Ελέγχων (ΕΛΤΕ) for statutory auditors; Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Α.Α.Δ.Ε.) for external accountant-tax practitioners and private auditors | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. δ΄ and περ. ε΄ (obliged entities: άρθρο 5 παρ. 1 περ. γ΄ and δ΄) |
| Wealth advice, insurance | Τράπεζα της Ελλάδος (Bank of Greece) for insurance undertakings and insurance intermediaries; Επιτροπή Κεφαλαιαγοράς (Capital Market Commission) for investment services and investment intermediation | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. α΄ (sub-point ββ΄) and περ. β΄ |
| Domiciliation, corporate services | No authority designated by Article 6 of the law — do not name any contact ⚠ A verified gap, not an omission in the research: Article 5 §1 (στ) and (ζ) does list company and trust service providers among the obliged entities, but the enumeration in Article 6 §1 (letters α to θ in the text published in ΦΕΚ Α΄139/30.07.2018) assigns them no authority — the letters cover the Bank of Greece, the Capital Market Commission, the police, the ΕΛΤΕ, the ΑΑΔΕ, the gaming commission, the Ministry of Justice and the Ministry of Economy and Development. The up-to-date page on supervisory authorities of the Ministry of National Economy and Finance does not mention them either. What is missing to settle the question: the codified version in force of Article 6 (later amendments, in particular ν. 4734/2020, could not be read from an official source). A draft amendment to Articles 5 and 6 has also been put to public consultation by the ministry (opengov.gr/minfin): that is where to look first. | Ν. 4557/2018: obliged entities under άρθρο 5 παρ. 1 περ. στ΄ and ζ΄, with no corresponding authority in άρθρο 6 παρ. 1 |
| Valuables, art, auctions | Ανεξάρτητη Αρχή Δημοσίων Εσόδων (Α.Α.Δ.Ε.) ⚠ Apparent double designation in the published text: Article 6 §1 (ε)(γγ) entrusts these dealers to the ΑΑΔΕ, whereas Article 6 §1 (η) entrusts “the persons of περ. ι΄ of Article 5 §1” — i.e. exactly the same category — to the Υπουργείο Οικονομίας και Ανάπτυξης (Ministry of Economy and Development). The up-to-date list published by the Ministry of National Economy and Finance retains only the ΑΑΔΕ. What is missing: the codified version in force of Article 6, to find out whether letter (η) has been repealed or whether the two competences coexist. | Ν. 4557/2018, άρθρο 6 παρ. 1 περ. ε΄ (sub-point γγ΄); obliged entities: άρθρο 5 παρ. 1 περ. ι΄ |
Hungary · 2017. évi LIII. törvény a pénzmosás és a terrorizmus finanszírozása megelőzéséről és megakadályozásáról (Pmt.)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Pénzügyi információs egységként működő hatóság — the Hungarian financial intelligence unit, attached to the Nemzeti Adó- és Vámhivatal (NAV Központi Irányítás Pénzmosás és Terrorizmusfinanszírozás Elleni Iroda, “PEI”) | Pmt. 5. § f) pont (obliged entities: 1. § (1) bekezdés f) pont) |
| Notaries | Területi közjegyzői kamara — the regional chamber of which the notary is a member, and not the national chamber (MOKK) | Pmt. 5. § d) pont (obliged entities: 1. § (1) bekezdés l) pont) |
| Lawyers | Területi ügyvédi kamara — the regional chamber of which the lawyer is a member, and not the national chamber (MÜK) | Pmt. 5. § d) pont (obliged entities: 1. § (1) bekezdés l) pont) |
| Accounting, audit, tax | Magyar Könyvvizsgálói Kamara (chamber of statutory auditors) for audit activity; pénzügyi információs egységként működő hatóság (FIU within the NAV) for accounting and tax advice | Pmt. 5. § c) pont (obliged entities: 1. § (1) bekezdés g) pont) and 5. § f) pont (obliged entities: 1. § (1) bekezdés h) pont) |
| Wealth advice, insurance | Magyar Nemzeti Bank (MNB), under its competence to supervise the financial intermediation system | Pmt. 5. § a) pont (obliged entities: 1. § (1) bekezdés a)–e) pont) |
| Domiciliation, corporate services | Pénzügyi információs egységként működő hatóság (FIU within the NAV) for registered-office service providers; for fiduciary asset managers, the “hivatal” within the meaning of Act XV of 2014 on fiduciary asset managers, i.e. the Magyar Nemzeti Bank ⚠ The category falls under two authorities and the second is designated by cross-reference, which calls for a check before use: the Pmt. does not name the MNB but refers to the “hivatal” defined by Act XV of 2014, whose consolidated text consulted on the Nemzeti Jogszabálytár designates the Magyar Nemzeti Bank. Point to check: several supervisory competences over regulated activities have been transferred to the Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) since 2021 — confirm that fiduciary asset management is not among them by rereading Article 1 of Act XV of 2014 in its version in force. | Pmt. 5. § f) pont (obliged entities: 1. § (1) bekezdés r) pont) and 5. § g) pont (obliged entities: 1. § (1) bekezdés m) pont, referring to the 2014. évi XV. törvény) |
| Valuables, art, auctions | Kereskedelmi hatóság, i.e. Budapest Főváros Kormányhivatala, for dealers in precious metals, goods and cultural goods; Szabályozott Tevékenységek Felügyeleti Hatósága (SZTFH) for dealers in investment gold | Pmt. 5. § e) pont (obliged entities: 1. § (1) bekezdés j), k), p) és q) pont) and 5. § b) pont (obliged entities: 1. § (1) bekezdés s) pont) |
Italy · Decreto legislativo 21 novembre 2007, n. 231
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Nucleo speciale di polizia valutaria della Guardia di finanza (inspections); Ministero dell'economia e delle finanze — MEF (its own inspections and sanctioning power). Neither a sectoral supervisory authority nor a professional body has competence for this category | art. 3, comma 5, lett. e) (obliged entities); art. 9, comma 1 (NSPV inspections of obliged entities not supervised by a sectoral authority); art. 5, commi 3 and 4 (inspections and sanctioning power of the MEF) |
| Notaries | Consiglio Nazionale del Notariato and its territorial branches (Consigli notarili distrettuali), as an organismo di autoregolamentazione; the Ministero della giustizia exercises oversight of the professional bodies under its authority; the Nucleo speciale di polizia valutaria of the Guardia di finanza retains its inspection powers | art. 3, comma 4, lett. c) (obliged entities); art. 1, comma 2, lett. aa) (definition of the organismo di autoregolamentazione, including territorial branches and disciplinary councils); art. 11, commi 1 to 3; art. 9, comma 1 |
| Lawyers | Consiglio Nazionale Forense, with the Ordini circondariali forensi and the Consigli distrettuali di disciplina, as an organismo di autoregolamentazione; inspections may also be carried out by the Nucleo speciale di polizia valutaria of the Guardia di finanza | art. 3, comma 4, lett. c); art. 11, commi 1 to 4; art. 1, comma 2, lett. aa) |
| Accounting, audit, tax | Consiglio Nazionale dei Dottori Commercialisti e degli Esperti Contabili (CNDCEC) and Consiglio Nazionale dell'Ordine dei Consulenti del Lavoro, organismi di autoregolamentazione; CONSOB for revisori legali and audit firms holding engagements with enti di interesse pubblico or entities under an intermediate regime; Ministero dell'economia e delle finanze for other revisori legali | art. 3, comma 4, lett. a), d) and e); art. 11 (organismi di autoregolamentazione); art. 1, comma 2, lett. c) (CONSOB, supervisory authority for revisori of EIP); art. 1, comma 2, lett. a) (MEF, supervisory authority for revisori outside EIP) |
| Wealth advice, insurance | CONSOB (consulenti finanziari and financial advisory firms); IVASS (insurance intermediaries in the life classes, cf. Regolamento IVASS n. 44/2019); Banca d'Italia (banking and financial intermediaries) | art. 3, comma 2, lett. o) and v) (obliged entities); art. 1, comma 2, lett. c) (definition of the autorità di vigilanza di settore: Banca d'Italia, CONSOB, IVASS); art. 7 (supervisory powers over the obliged entities each of them supervises) |
| Domiciliation, corporate services | Nucleo speciale di polizia valutaria della Guardia di finanza (inspections) and Ministero dell'economia e delle finanze (sanctions) for providers under the general regime; Banca d'Italia for società fiduciarie entered in the albo under art. 106 TUB; the ministry responsible for enterprises (referred to as “Ministero dello sviluppo economico” in the decree) for società fiduciarie not entered in that albo ⚠ Competence split three ways according to legal form: NSPV/MEF for the company and trust service provider under the general regime, Banca d'Italia for the società fiduciaria entered in the albo under art. 106 TUB, the ministry responsible for enterprises for the non-registered fiduciary company. In addition, the decree consulted still names the “Ministero dello sviluppo economico”, a name abandoned since then: the current name of the ministry and the department that actually exercises this supervision must be confirmed on a later text. | art. 3, comma 5, lett. a) and art. 3, comma 3, lett. a) (obliged entities); art. 9, comma 1 (NSPV inspections); art. 5, comma 4 (MEF sanctions); art. 1, comma 2, lett. a) and c) (allocation between Banca d'Italia and the ministry responsible for enterprises) |
| Valuables, art, auctions | Nucleo speciale di polizia valutaria della Guardia di finanza (inspections); Ministero dell'economia e delle finanze (sanctioning power) | art. 3, comma 5, lett. b), c) and d) (obliged entities, threshold of €10,000 for works of art and free ports); art. 9, comma 1; art. 5, commi 3 and 4 |
Latvia · Noziedzīgi iegūtu līdzekļu legalizācijas un terorisma un proliferācijas finansēšanas novēršanas likums (NILLTPFN likums)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Valsts ieņēmumu dienests (VID — tax administration) | NILLTPFN likums, 45. panta otrā daļa, 4. punkts |
| Notaries | Latvijas Zvērinātu notāru padome (Council of Sworn Notaries of Latvia) | NILLTPFN likums, 45. panta pirmā daļa, 3. punkts |
| Lawyers | Latvijas Zvērinātu advokātu padome (sworn advocates); Valsts ieņēmumu dienests (independent legal service providers not admitted to the bar, when acting on behalf of a client in the transactions covered by the law) | NILLTPFN likums, 45. panta pirmā daļa, 2. punkts ; 45. panta otrā daļa, 2. punkts |
| Accounting, audit, tax | Latvijas Zvērinātu revidentu asociācija (sworn auditors and their firms); Valsts ieņēmumu dienests (outsourced accountants, tax advisers, any person assisting in tax matters — and, for sworn auditors, solely the application of sanctions) | NILLTPFN likums, 45. panta pirmā daļa, 4. punkts ; 45. panta otrā daļa, 1. punkts |
| Wealth advice, insurance | Latvijas Banka (investment firms, management companies, life and savings insurance intermediaries — the Financial Markets Commission FKTK has been absorbed into it); Valsts ieņēmumu dienests (other persons providing advice of a financial nature to clients, not covered by 45. panta pirmās daļas 1. punktā) | NILLTPFN likums, 45. panta pirmā daļa, 1. punkts ; 45. panta otrā daļa, 6. punkta "c" apakšpunkts |
| Domiciliation, corporate services | Valsts ieņēmumu dienests (VID) | NILLTPFN likums, 45. panta otrā daļa, 3. punkts |
| Valuables, art, auctions | Valsts ieņēmumu dienests (trade in goods settled in cash for €10,000 or more); Nacionālā kultūras mantojuma pārvalde (National Cultural Heritage Administration: art and antiques, including antique dealers, auction houses and ports, from €10,000) | NILLTPFN likums, 45. panta otrā daļa, 5. punkts ; 45. panta 1.1 daļas 2. punkts |
Lithuania · Lietuvos Respublikos pinigų plovimo ir teroristų finansavimo prevencijos įstatymas (Nr. VIII-275)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Finansinių nusikaltimų tyrimo tarnyba prie Lietuvos Respublikos vidaus reikalų ministerijos (FNTT — financial crime investigation service, which is also the financial intelligence unit) | art. 2, dalis 10, punkt 9 (obliged entities, including rental intermediation above €10,000 of monthly rent); art. 4, dalis 9 (the FNTT instructs and supervises all obliged entities not covered by dalys 1 to 8); art. 30, dalis 1, punkt 1 |
| Notaries | Lietuvos notarų rūmai (Chamber of Notaries of Lithuania) | art. 2, dalis 10, punkt 4 (obliged entities); art. 4, dalis 5 (issues the instructions and supervises the activity); art. 30, dalis 1, punkt 3 and dalis 4 (precise scope of supervision: registers, appointment of responsible persons, internal policies) |
| Lawyers | Lietuvos advokatūra (Lithuanian Bar Association) | art. 2, dalis 10, punkt 4 (obliged entities); art. 4, dalis 4 (instructions, supervision, advice); art. 30, dalis 1, punkt 3 |
| Accounting, audit, tax | Lietuvos auditorių rūmai (Lithuanian Chamber of Auditors) for auditors and audit firms; Finansinių nusikaltimų tyrimo tarnyba (FNTT) for providers of accounting and tax advisory services, who do not fall under any chamber | art. 2, dalis 10, punktai 1 and 3 (obliged entities); art. 4, dalis 6 (Chamber of Auditors) and dalis 9 (FNTT for all others); art. 30, dalis 1 |
| Wealth advice, insurance | Lietuvos bankas (Bank of Lithuania) | art. 4, dalis 1 (the Bank of Lithuania issues the instructions and supervises investment firms, management companies, investment companies, life insurance undertakings and brokers, crypto-asset service providers); art. 30, dalis 1, punkt 2 and dalis 3 |
| Domiciliation, corporate services | Finansinių nusikaltimų tyrimo tarnyba (FNTT) | art. 2, dalis 10, punkt 5 (obliged-entity status of providers not already covered by punktai 1, 3 and 4); art. 4, dalis 9; art. 30, dalis 1, punkt 1 |
| Valuables, art, auctions | Lietuvos prabavimo rūmai (assay office) for precious stones and precious metals; Kultūros paveldo departamentas (Department of Cultural Heritage) for movable cultural property and antiques; Finansinių nusikaltimų tyrimo tarnyba (FNTT) for works of art and other goods paid for in cash ⚠ Competence is shared according to the NATURE of the goods traded, not according to the profession: precious stones and metals to the Prabavimo rūmai, cultural heritage and antiques to the Kultūros paveldo departamentas, works of art and miscellaneous goods settled in cash to the FNTT. A dealer handling several categories falls under several authorities at the same time. In addition, punktai 10 and 11 of art. 2, dalis 10 were repealed with effect from 01/01/2026 by Law Nr. XIV-2883: check what they covered before asserting that no category of dealers has left the scope. | art. 2, dalis 10, punktai 6, 12 and 13 (obliged entities); art. 4, dalis 8 (Prabavimo rūmai), dalis 2 (Kultūros paveldo departamentas), dalis 9 (FNTT for the remainder); art. 30, dalis 1, punktai 1 and 3 |
Luxembourg · Loi modifiée du 12 novembre 2004 relative à la lutte contre le blanchiment et contre le financement du terrorisme
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Administration de l'enregistrement, des domaines et de la TVA (AED) | art. 2, par. (1), points 10 and 10bis (obliged entities, including rental intermediation above €10,000 of monthly rent); art. 2-1, par. (8) (the AED is the supervisory authority for all professionals not referred to in paragraphs (1) to (7)) |
| Notaries | Chambre des Notaires | art. 2, par. (1), point 11 (obliged entities); art. 2-1, par. (5) (the Chambre des Notaires, referred to in section VII of the amended Law of 9 December 1976 on the organisation of the notarial profession, monitors compliance with the obligations of art. 2-2 to 5) |
| Lawyers | Ordre des avocats à Luxembourg; by way of derogation, Ordre des avocats à Diekirch for its own members | art. 2, par. (1), point 12 (covered activities, including the formation and domiciliation of companies, company and trust service provider services, Family Office activity and the function of depositary of bearer shares); art. 2-1, par. (6) — supervision here covers art. 2-2 to 7, a broader scope than for the other self-regulatory bodies |
| Accounting, audit, tax | Ordre des experts-comptables (OEC) for chartered accountants; Institut des réviseurs d'entreprises (IRE) for its members, whether natural or legal persons, excluding audit firms; CSSF for the audit professionals it approves or registers; AED for accounting professionals and tax advisers ⚠ Competence split four ways within a single category, and one of the links is not named by the text: art. 2-1, par. (3) expressly excludes the “cabinets d'audit” from the IRE's remit without designating who supervises them. The attachment to the CSSF is inferred from par. (1) (professionals approved or registered by it) read in conjunction with the Law of 23 July 2016 on the audit profession, but it is not written in the 2004 Law. To be confirmed on the 2016 Law or with the CSSF. Note also that the accounting professional (point 9bis) and the tax adviser (point 13) fall under the AED and not the OEC, contrary to what the proximity of the professions suggests. | art. 2, par. (1), points 8, 9, 9bis and 13 (obliged entities); art. 2-1, par. (4) (OEC, members referred to in point 9), par. (3) (IRE, members referred to in point 8, audit firms excluded), par. (1) (CSSF, professionals supervised, approved or registered by it, without prejudice to par. (3)), par. (8) (AED for the remainder) |
| Wealth advice, insurance | Commissariat aux Assurances (CAA) for insurance undertakings, insurance intermediaries and professionals of the insurance sector under its supervision; CSSF for credit institutions and the PSF it authorises, registers or supervises, including their tied agents established in Luxembourg | art. 2, par. (1), points 1, 2 and 2bis (obliged entities); art. 2-1, par. (2) (CAA) and par. (1) (CSSF) |
| Domiciliation, corporate services | CSSF for domiciliation agents authorised or registered by it under the amended Law of 5 April 1993 on the financial sector; AED for company and trust service providers acting in the course of a business relationship without falling under another regime ⚠ The attachment depends on the status held by the operator, not on its activity: a domiciliation agent authorised as a PSF falls under the CSSF, one operating outside PSF status falls under the AED. A lawyer or a chartered accountant who provides these same services remains, for their part, under their self-regulatory body (art. 2, par. (1), points 9 and 12, letter c). The provider's actual authorisation must therefore be checked — the list of authorised PSFs is kept by the CSSF — before designating a contact. | art. 2, par. (1), point 1 (PSF) and point 13bis (company and trust service providers); art. 2-1, par. (1) (CSSF) and par. (8) (AED) |
| Valuables, art, auctions | Administration de l'enregistrement, des domaines et de la TVA (AED) | art. 2, par. (1), points 14bis, 15, 18 and 19 (obliged entities); art. 2-1, par. (8) (supervisory authority for professionals not referred to in par. (1) to (7)) |
Netherlands · Wet ter voorkoming van witwassen en financieren van terrorisme (Wwft)
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Onze Minister van Financiën (Minister of Finance) — competence exercised by the Dienst Financieel-Economische Integriteit (DFEI), a directorate of the Ministry of Finance which on 01/01/2026 took over the tasks of the Bureau Toezicht Wwft of the tax administration | Wwft art. 1d, eerste lid, onder e (referring to art. 1a, vierde lid, onder h en m) |
| Notaries | Bureau Financieel Toezicht (BFT) | Wwft art. 1d, eerste lid, onder c (referring to art. 1a, vierde lid, onder d) |
| Lawyers | De deken van de orde van advocaten in het arrondissement (the President of the local Bar, art. 22, tweede lid, Advocatenwet) — and not the Bureau Financieel Toezicht, which does not cover lawyers | Wwft art. 1d, eerste lid, onder d (referring to art. 1a, vierde lid, onder c) |
| Accounting, audit, tax | Bureau Financieel Toezicht (BFT) | Wwft art. 1d, eerste lid, onder c (referring to art. 1a, vierde lid, onder a en b) |
| Wealth advice, insurance | Stichting Autoriteit Financiële Markten (AFM); De Nederlandsche Bank N.V. (DNB) where the institution is itself a life insurer (levensverzekeraar) | Wwft art. 1d, eerste lid, onder b (referring to art. 1a, derde lid, onder c, d, h en i); art. 1d, eerste lid, onder a (referring to art. 1a, derde lid, onder g) |
| Domiciliation, corporate services | De Nederlandsche Bank N.V. (DNB) for trustkantoren; Onze Minister van Financiën — Dienst Financieel-Economische Integriteit (DFEI), successor to the Bureau Toezicht Wwft — for address providers that are not a trustkantoor. The regime therefore depends on the exact status, not on the apparent activity. | Wwft art. 1d, eerste lid, onder a (referring to art. 1a, vierde lid, onder f); art. 1d, eerste lid, onder e (referring to art. 1a, vierde lid, onder g) |
| Valuables, art, auctions | Onze Minister van Financiën — Dienst Financieel-Economische Integriteit (DFEI), which on 01/01/2026 took over the tasks of the Bureau Toezicht Wwft. Note on scope: for mere handelaren in goederen (art. 1a, vierde lid, onder i), only the ban on cash payments of €3,000 or more (art. 1f) applies, and not the full set of Wwft obligations. | Wwft art. 1d, eerste lid, onder e (referring to art. 1a, vierde lid, onder i, j, k en n); art. 1a, eerste lid, and art. 1f for the scope restriction |
Poland · Ustawa z dnia 1 marca 2018 r. o przeciwdziałaniu praniu pieniędzy oraz finansowaniu terroryzmu
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Generalny Inspektor Informacji Finansowej (GIIF); the naczelnicy urzędów celno-skarbowych (heads of the customs and tax offices) also carry out this supervision, within the scope of the obliged institutions they supervise | art. 130 ust. 1; art. 130 ust. 2 pkt 1 lit. e (obliged entities: art. 2 ust. 1 pkt 18) |
| Notaries | Prezesi sądów apelacyjnych (presidents of the courts of appeal); the Generalny Inspektor Informacji Finansowej retains general supervisory competence. Supervision is therefore not entrusted to the chamber of notaries. | art. 130 ust. 2 pkt 1 lit. d; art. 130 ust. 1 (obliged entities: art. 2 ust. 1 pkt 13 i 13a) |
| Lawyers | Generalny Inspektor Informacji Finansowej (GIIF) — art. 130 designates no professional body (neither the Naczelna Rada Adwokacka nor the Krajowa Rada Radców Prawnych); the list in art. 130 ust. 2 is closed and does not mention them | art. 130 ust. 1 (obliged entities: art. 2 ust. 1 pkt 14) |
| Accounting, audit, tax | Generalny Inspektor Informacji Finansowej (GIIF); the naczelnicy urzędów celno-skarbowych within the scope of the obliged institutions they supervise | art. 130 ust. 1; art. 130 ust. 2 pkt 1 lit. e (obliged entities: art. 2 ust. 1 pkt 14, 15, 15a i 17) |
| Wealth advice, insurance | Komisja Nadzoru Finansowego (KNF) for the obliged institutions it supervises; Generalny Inspektor Informacji Finansowej (GIIF) under its general supervisory competence | art. 130 ust. 2 pkt 1 lit. b; art. 130 ust. 1 (obliged entities: art. 2 ust. 1 pkt 4, 7 i 9) |
| Domiciliation, corporate services | Generalny Inspektor Informacji Finansowej (GIIF); the naczelnicy urzędów celno-skarbowych within the scope of the obliged institutions they supervise | art. 130 ust. 1; art. 130 ust. 2 pkt 1 lit. e (obliged entities: art. 2 ust. 1 pkt 16) |
| Valuables, art, auctions | Generalny Inspektor Informacji Finansowej (GIIF); the naczelnicy urzędów celno-skarbowych within the scope of the obliged institutions they supervise | art. 130 ust. 1; art. 130 ust. 2 pkt 1 lit. e (obliged entities: art. 2 ust. 1 pkt 23 i 24a) |
Portugal · Lei n.º 83/2017, de 18 de agosto (medidas de combate ao branqueamento de capitais e ao financiamento do terrorismo)
Romania · Legea nr. 129/2019 pentru prevenirea și combaterea spălării banilor și finanțării terorismului
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | ONPCSB — Oficiul Național de Prevenire și Combatere a Spălării Banilor (the financial intelligence unit is itself the supervisor); the ANAF additionally checks compliance with reporting obligations, and only that | Legea 129/2019, art. 26 alin. (1) lit. d) (the Office supervises all reporting entities not supervised by the BNR or the ASF), for the entities of art. 5 alin. (1) lit. h); art. 26 alin. (1) lit. b) for the ANAF's supervision, limited to the obligations of art. 7 alin. (1), (3) and (5) (consolidated text in force as at 21/05/2022) |
| Notaries | UNNPR — Uniunea Națională a Notarilor Publici din România, as an organism de autoreglementare; the ONPCSB retains parallel supervision under its residual competence | Legea 129/2019, art. 26 alin. (1) lit. e) (self-regulatory bodies, for the entities they represent) and lit. d) (Office); art. 2 lit. n) (definition of self-regulatory body); art. 5 alin. (1) lit. f) (consolidated text in force as at 21/05/2022). The UNNPR is designated by name as an SRB in the National AML/CFT Strategy published by the ONPCSB |
| Lawyers | UNBR — Uniunea Națională a Barourilor din România and the bars, as an organism de autoreglementare; the ONPCSB retains parallel supervision under its residual competence | Legea 129/2019, art. 26 alin. (1) lit. e) and lit. d); art. 2 lit. n); art. 5 alin. (1) lit. f) (consolidated text in force as at 21/05/2022). The UNBR is designated by name as an SRB in the National AML/CFT Strategy published by the ONPCSB |
| Accounting, audit, tax | CECCAR — Corpul Experților Contabili și Contabililor Autorizați din România (chartered accountants) and CCF — Camera Consultanților Fiscali (tax advisers), as self-regulatory bodies; the ONPCSB retains supervision under its residual competence ⚠ The statutory audit side is not resolved. The ONPCSB's National Strategy cites only CECCAR, CCF, UNNPR and UNBR as self-regulatory bodies: no body is named there for the auditori financiari. The ASPAAS (Autoritatea pentru Supravegherea Publică a Activității de Audit Statutar, Legea 162/2017) is a public authority and not an SRB, and the CAFR exercises only powers delegated by order of the president of the ASPAAS. No level 1 to 4 source consulted says which of the two exercises AML/CFT supervision of statutory auditors: to be checked with the ASPAAS and in the sectoral standards published pursuant to art. 26 alin. (1) lit. e). | Legea 129/2019, art. 26 alin. (1) lit. e) and lit. d); art. 5 alin. (1) lit. e) (consolidated text in force as at 21/05/2022). CECCAR and CCF are designated by name as SRBs in the National AML/CFT Strategy published by the ONPCSB |
| Wealth advice, insurance | ASF — Autoritatea de Supraveghere Financiară, exclusive competence over the financial institutions within its remit (insurance, capital markets, private pensions); ONPCSB for persons providing financial advice without falling under the ASF ⚠ The text consulted is the version in force as at 21/05/2022, hosted by the Ministry of Finance. However, O.U.G. nr. 10/2025 amended precisely the competences of the BNR and the ASF (in particular regarding crypto-asset service providers, MiCA/TFR alignment), and the official portal legislatie.just.ro was inaccessible during the check. The ASF / ONPCSB split for financial advice and insurance intermediation must be reconfirmed on the consolidated post-O.U.G. 10/2025 version of art. 26 and art. 28. | Legea 129/2019, art. 26 alin. (1) lit. a) and art. 28 alin. (1) (ASF, exclusive competence for regulation, supervision and control); art. 26 alin. (1) lit. d) for the persons of art. 5 alin. (1) lit. e) not supervised by the ASF (consolidated text in force as at 21/05/2022) |
| Domiciliation, corporate services | ONPCSB — Oficiul Național de Prevenire și Combatere a Spălării Banilor | Legea 129/2019, art. 26 alin. (1) lit. d), for the entities of art. 5 alin. (1) lit. g) (company or trust service providers other than those referred to in lit. e) and f)) (consolidated text in force as at 21/05/2022) |
| Valuables, art, auctions | ONPCSB — Oficiul Național de Prevenire și Combatere a Spălării Banilor | Legea 129/2019, art. 26 alin. (1) lit. d), for the entities of art. 5 alin. (1) lit. i), j) and k) (consolidated text in force as at 21/05/2022) |
Slovakia · Zákon č. 297/2008 Z. z. o ochrane pred legalizáciou príjmov z trestnej činnosti a o ochrane pred financovaním terorizmu (version in force as at 01/06/2026, as amended by Act 73/2026 Z. z.)
Slovenia · Zakon o preprečevanju pranja denarja in financiranja terorizma (ZPPDFT-2), Uradni list RS št. 48/22, amended 145/22, 17/25 (ZPPDFT-2B) and ZPPDFT-2C
Spain · Ley 10/2010, de 28 de abril, de prevención del blanqueo de capitales y de la financiación del terrorismo
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Servicio Ejecutivo de la Comisión de Prevención del Blanqueo de Capitales e Infracciones Monetarias (SEPBLAC) | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.l) |
| Notaries | Servicio Ejecutivo de la Comisión (SEPBLAC) — the Órgano Centralizado de Prevención of the notarial profession (art. 27) channels the examination and reporting of transactions; it does not exercise supervision | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.n); art. 27 for the OCP |
| Lawyers | Servicio Ejecutivo de la Comisión (SEPBLAC) — no AML/CFT supervisory competence is conferred on the Colegios de Abogados by law | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.ñ) |
| Accounting, audit, tax | Servicio Ejecutivo de la Comisión (SEPBLAC) | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.m) |
| Wealth advice, insurance | Servicio Ejecutivo de la Comisión (SEPBLAC); for financial entities, its action is aligned with the coordination agreements signed with their sectoral supervisory bodies | Ley 10/2010, art. 47.1 and art. 44.2.m (obliged entities: art. 2.1.b and 2.1.c) |
| Domiciliation, corporate services | Servicio Ejecutivo de la Comisión (SEPBLAC) | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.o) |
| Valuables, art, auctions | Servicio Ejecutivo de la Comisión (SEPBLAC) | Ley 10/2010, art. 47.1 (obliged entities: art. 2.1.q, 2.1.r and 2.1.w referring to art. 38) |
Sweden · Lag (2017:630) om åtgärder mot penningtvätt och finansiering av terrorism
| Profession | Supervisory authority | Legal basis |
|---|---|---|
| Real estate | Fastighetsmäklarinspektionen (FMI) | Penningtvättslagen (2017:630) 1 kap. 2 § första stycket 14 and 7 kap. 1 § tredje stycket (reference to the sectoral law); fastighetsmäklarlagen (2021:516) 4 kap. 1 §, which expressly tasks the FMI with supervising compliance with Act 2017:630 |
| Notaries | No AML/CFT supervisory authority: the profession does not exist in this form in Sweden ⚠ This is not a documentary gap but a difference in legal system: Sweden does not have the Latin notariat, and no “notary” category appears among the obliged entities of 1 kap. 2 §. The acts that a notary handles in continental law fall here, depending on the case, to the real estate agent (Fastighetsmäklarinspektionen), the lawyer (Sveriges advokatsamfund) or another independent legal professional (annan oberoende jurist, supervised by the länsstyrelser). Do not force an equivalence. The title of notarius publicus exists but designates an attestation function, not a professional who is an obliged entity in that capacity — status to be checked in the lag (1981:1363) om notarius publicus should the need arise, a text not consulted here. | Penningtvättslagen (2017:630) 1 kap. 2 § första stycket, points 1 to 24: the list of obliged entities (verksamhetsutövare) contains no “notary” category |
| Lawyers | Sveriges advokatsamfund — board (styrelse) and disciplinary committee (disciplinnämnd); administrative fines, by contrast, are imposed by the Länsstyrelsen i Stockholms län, by way of sanktionsföreläggande | Penningtvättslagen (2017:630) 7 kap. 1 § andra stycket, referring to 8 kap. rättegångsbalken and to 7 a kap. of the same Act; 7 a kap. 2 § (tillsyn by the bar) and 7 a kap. (competence of the Länsstyrelsen i Stockholms län for the pecuniary sanction) |
| Accounting, audit, tax | Revisorsinspektionen (statutory auditors and registered audit firms); länsstyrelserna i Stockholms, Västra Götalands och Skåne län (accounting and audit services not covered, tax advice) — two authorities depending on the capacity held | Revisorslagen (2001:883) 3 a § (Revisorsinspektionen expressly supervises compliance with Act 2017:630); penningtvättslagen (2017:630) 1 kap. 2 § första stycket 18, 19 and 20 and 7 kap. 1 §; förordning (2009:92) 16 § (designation of the three länsstyrelser) |
| Wealth advice, insurance | Finansinspektionen | Penningtvättslagen (2017:630) 1 kap. 2 § första stycket 3 and 5, and 7 kap. 1 § tredje stycket (reference to the sectoral laws); lagen (2018:1219) om försäkringsdistribution 8 kap. 3 § (Finansinspektionen exercises tillsyn over insurance distribution in Sweden) |
| Domiciliation, corporate services | Länsstyrelserna i Stockholms, Västra Götalands och Skåne län — three regional authorities, competence being allocated according to the registered office of the legal person or the registered address of the natural person. Prior notification of the activity to Bolagsverket | Penningtvättslagen (2017:630) 1 kap. 2 § första stycket 23 and 7 kap. 1 § första stycket; 7 kap. 3 § (anmälan to Bolagsverket); förordning (2009:92) 16 §, which designates the three länsstyrelser and sets the allocation län by län |
| Valuables, art, auctions | Länsstyrelserna i Stockholms, Västra Götalands och Skåne län — competence allocated according to the registered office or registered address of the obliged entity. Prior notification of the activity to Bolagsverket | Penningtvättslagen (2017:630) 1 kap. 2 § första stycket 16, 17 and 24, and 7 kap. 1 § första stycket; 7 kap. 3 §; förordning (2009:92) 16 § |
189 entries checked against the national texts, of which 25 flagged as incomplete or changing — we would rather say so. Checked on 6 August 2026: competences shift, and Regulation (EU) 2024/1624, applicable from 10 July 2027, will reorganise part of them. This page informs; it does not certify.
The table
Where to file, in each of the 27.
This table is not a brochure: it is the content of the engine, the one that opens the right portal when you prepare a report. Nine States use goAML, the system of the United Nations Office on Drugs and Crime; the others have their own online procedure.
| Member State | Financial intelligence unit | Filing channel | Currency |
|---|---|---|---|
| Austria | A-FIU | goAML via USP | EUR |
| Belgium | CTIF-CFI | ORIS (CTIF-CFI) | EUR |
| Bulgaria | FID-SANS (ДАНС / ФР) | FID-SANS reporting page | EUR |
| Cyprus | MOKAS | MOKAS reporting page | EUR |
| Czechia (Czech Republic) | FAÚ | FAU reporting page | CZK |
| Germany | FIU | goAML (FIU) | EUR |
| Denmark | FIU / Hvidvasksekretariatet | hvidvask.dk (goAML) | DKK |
| Estonia | RAB / FIU | RAB reporting page | EUR |
| Spain | SEPBLAC | SEPBLAC — sujetos obligados | EUR |
| Finland | FIU / Rahanpesun selvittelykeskus | rahanpesu.fi (FIU) | EUR |
| France | Tracfin | ERMES (Tracfin) | EUR |
| Greece | Hellenic FIU (Unit A) | Hellenic FIU reporting page | EUR |
| Croatia | AMLO (Croatian: USPN, indicative) | AMLO reporting page | EUR |
| Hungary | HFIU | HFIU reporting page (NAV) | HUF |
| Ireland | FIU Ireland | goAML (FIU Ireland) | EUR |
| Italy | UIF | Infostat-UIF | EUR |
| Lithuania | FNTT (FCIS in English) | FNTT reporting page | EUR |
| Luxembourg | CRF | goAML (CRF) | EUR |
| Latvia | FID | goAML (FID) | EUR |
| Malta | FIAU | CASPAR (FIAU) | EUR |
| Netherlands | FIU-Nederland | goAML reporting portal (FIU-Nederland) | EUR |
| Poland | GIIF | GIIF reporting page | PLN |
| Portugal | UIF | UIF reporting page | EUR |
| Romania | ONPCSB | ONPCSB reporting portal | RON |
| Sweden | Finanspolisen / FIPO | goAML (Finanspolisen) | SEK |
| Slovenia | UPPD | UPPD reporting page | EUR |
| Slovakia | FSJ | goAML (FSJ) | EUR |
This information is maintained by our regulatory watch and checked one by one; it remains indicative. The channel and the filing arrangements are a matter for each national authority: the reporting party checks with its own unit before transmitting. Vigilae prepares the file and opens the portal — the transmission remains its act.
Why it matters
The rulebook becomes common, the filing desks stay national.
2027
The AMLR regulation
On 10 July 2027, Regulation (EU) 2024/1624 will apply directly in the 27 States: same definitions, same due diligence obligations, same prohibition on tipping off the client. The substance becomes uniform.
National
The recipient does not move
Reporting will continue to go to the national unit. The European package creates no single filing desk for obliged entities: knowing the 27 channels will remain necessary.
Format
A common format is taking shape
In July 2026 the European authority AMLA opened a consultation on the technical standard setting the harmonised format for reports (art. 69(3) AMLR). Vigilae will add it alongside ERMES and goAML as soon as it is adopted.
Languages
Twenty-four languages
The interface is translated into the 24 official languages of the Union: a member of staff can work in their own while the firm keeps a single record.
EU law
What stays the same in all 27.
The tables above show, country by country, where you report and who supervises you. The common ground comes from EU legislation, and our guides go through it article by article, with links to the official texts.
EU law
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Read the guide → EU lawEU financial sanctions: what applies the moment a name is on the list
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Read the guide → EU lawEU high-risk third countries: the list that counts, and its date
Once a client is established in a country on the Commission's list, enhanced due diligence stops being a judgement call. The hard …
Read the guide → EU lawAML glossary: the key terms, as EU law defines them
One or two sentences per term, the EU text that defines it today and what becomes of it on 10 July 2027: enough to speak the same …
Read the guide → EU lawChoosing AML compliance software: thirteen checks you can verify
A demo shows a dashboard, a score, a green button. What sets one product apart shows up later: the day your supervisor asks for a …
Read the guide →
Frequently asked questions
Your questions, our clear answers.
Does Vigilae file the report on my behalf?
No, and no tool can: no financial intelligence unit exposes an automated filing interface for obliged entities. Vigilae prepares the file in the right format and opens your country's portal; you file from your own session, then record the acknowledgement reference.
What happens if my firm has clients in several countries?
The firm's jurisdiction determines the unit you report to; the client's country, for its part, feeds the geographic risk in the rating. The two are distinct and handled separately.
Where does this information come from?
From the official sources of each State, checked one by one and tracked by our regulatory watch, which also monitors the high-risk country lists of the FATF and of the Union and the French list of non-cooperative States.
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Vigilae assists the professional with their AML/CFT obligations. The tool perceives, structures, screens and documents; the professional remains the sole decision-maker and the sole party reporting to the FIU.