Aktsamhetskravet i penningtvättslagen - Om lagstiftning, tillsyn och normbildning

Sammanfattning

This thesis examines the requirement of due diligence under the Swedish Anti-Money Laundering Act (2017:630) and how its content is shaped through the structure of the legislation, its preparatory works, and the supervisory framework of the Swedish Financial Supervisory Authority. The Anti-Money Laundering Act is designed as a framework statute, meaning that key obligations are formulated through open-ended terms such as “adequate,” “appropriate,” and “tailored.” Due diligence therefore does not appear as a separate and clearly delimited provision, but rather as a principle that emerges through how obliged entities fulfill their statutory obligations in practice and how these obligations are adapted to identified risks. The regulatory framework is based on a risk-based approach, under which obliged entities are expected to identify, assess, and mitigate money laundering risks within their operations. Risk assessment influences all central preventive measures, including customer due diligence, monitoring, reporting, and internal procedures. The preparatory works emphasizethat this flexibility is intentional, as the legislation must be applicable to a wide range of entities and adaptable to changing risk environments. The regulations issued by the Swedish Financial Supervisory Authority further contribute to clarifying what may be regarded as adequate and appropriate measures in practice and thus constitute an important interpretative basis for determining the level of due diligence required.