Title: Liechtenstein’s Private Banking Sector: AML Regulations, Politically Exposed Persons, and Documentation Requirements
Cracking Down on Financial Crimes in Liechtenstein’s Private Banking Sector
Amid heightened global scrutiny of financial crimes and money laundering, the private banking sector in Liechtenstein is strengthening its compliance with stricter anti-money laundering (AML) regulations. As a member of the European Economic Area (EEA), Liechtenstein adheres to international AML standards set by the Financial Action Task Force (FATF).
AML Due Diligence Requirements
Financial intermediaries, including banks, investment firms, asset managers, and trust service providers, must abide by the due diligence requirements set by the Due Diligence Act and the corresponding ordinance, which implements EU directives on money laundering. These obligations entail:
- Client Identity Verification
- Beneficial Owner (BO) identification
- Business Profile Establishment
- Risk-based Monitoring
1. Client Identity Verification
To ensure client identity verification, financial intermediaries typically require face-to-face meetings, inspecting passports, ID cards, driving licenses, or certified copies, and collecting further specific information. In some instances, an online verification process through video conferencing may be acceptable under specific conditions.
2. Beneficial Owner (BO) Verification
Completed blank forms containing the BO’s details are necessary for BO verification. Business profiles should comprise:
- Economic background and origin of deposited assets
- Depositor’s profession
- Intended use of assets
- Authorized agents and bodies in contact with banks and wealth managers
Politically Exposed Persons (PEPs)
Financial intermediaries must apply enhanced due diligence procedures to identify PEPs and their associates in establishing and maintaining a business relationship. Annual approval renewal is also required.
Documentation Requirements for Account Opening
Client Information
- Full name
- Date of birth
- Address or residence
- Citizenship
- Tax Identification Number (TIN)
Legal Entities
- Registered office
- Date of establishment
- Place of entry in the public register
Proof of Address and Identity
- Utilities bills
- Certified identification documents
Legal Entities’ Documentation
- Certified extract from the commercial register or a similar document
Tax Compliance Verification
According to a Liechtenstein Banking Association internal directive, financial intermediaries must verify clients’ tax compliance. Various measures, such as tax compliance confirmations from clients or their tax advisers, are employed to assess tax compliance.
Penalties for AML Regulations Non-Compliance
Both individuals and financial institutions face criminal prosecution and administrative penalties for failing to comply with AML regulations. Penalties range from prison sentences, fines, and civil liability.
Conclusion
Liechtenstein’s private banking sector is steadfastly implementing stricter anti-money laundering regulations to maintain the highest standards of transparency and integrity. The adherence to international best practices ensures that financial intermediaries can provide trustworthy and secure services while safeguarding the global financial system from illicit activities.