Stricter Due Diligence Measures for Financial Institutions in Poland
To combat money laundering and terrorist financing, Poland’s Anti-Money Laundering Act (AML) has introduced stricter due diligence measures for financial institutions.
Obligated Situations
Financial institutions must apply customer due diligence measures in the following situations:
- Establishing a business relationship with a customer
- Conducting an occasional transaction worth €15,000 or more
- Transferring funds exceeding €1,000
- Conducting cash transactions worth €10,000 or more
- Suspecting money laundering or terrorist financing
Politically Exposed Persons (PEPs)
In addition to these situations, obligated institutions must also apply due diligence measures when dealing with PEPs. This includes:
- Obtaining approval from senior management
- Enhancing the application of financial security measures
Customer Identification and Information Gathering
Financial institutions must verify the identity of customers and gather specific information, including:
- Full name
- Residential address
- Citizenship
- Date and place of birth
For corporate entities, this information includes:
- Company name
- Organizational form
- Registered office or principal place of business
- Tax identification number
- Commercial registration number
- Date of registration
Reporting Requirements
The AML Act stipulates that obligated institutions must report certain transactions to Poland’s General Inspector of Financial Information (GI). This includes:
- Reporting payments or disbursements exceeding €15,000
- Transfers of funds exceeding €15,000
Information must be reported within seven days of the transaction and include specific details such as:
- Unique transaction identifier
- Date and time
- Contractor identification data
- Transaction type
Suspicion Reporting
Financial institutions are also required to notify the GI of circumstances that could indicate a suspicion of money laundering or terrorist financing, as well as cases where they have a justified suspicion that a given transaction or property values may be associated with these crimes.
Conclusion
The AML Act aims to strengthen Poland’s anti-money laundering and anti-terrorist financing framework by introducing stricter due diligence measures for financial institutions. These measures will help to prevent the misuse of the financial system and ensure a safer and more transparent economy.