Source: OJ L, 2024/1624, 19.6.2024

Article 14 Reporting of breaches and protection of reporting persons

Summary What does Article 14 of the Anti-money laundering regulation (AMLR) say?

This article connects the whistleblowing framework established under the EU Whistleblower Protection Directive (2019/1937) to the AML/CFT context.

It extends that directive's protections to anyone reporting breaches of this Regulation, the associated funds transfer regulation, or any supervisory act.

It then places a practical obligation on obliged entities to set up internal reporting channels in line with that directive, while carving out a narrow exemption for sole operators.

Important points:

Establish internal reporting channels compliant with Directive (EU) 2019/1937 to allow for the reporting of breaches.
Persons who report breaches of this Regulation or related acts are protected under the EU Whistleblower Protection Directive.
This obligation to establish internal channels does not apply where the obliged entity is a natural person or a legal person whose activities are carried out by one natural person only.

Springlex's summary of the article, a reading aid, not a substitute for the legal text.

1. Directive (EU) 2019/1937 of the European Parliament and of the Council(⁴¹) shall apply to the reporting of breaches of this Regulation, Regulation (EU) 2023/1113 and any administrative act issued by any supervisor, and to the protection of persons reporting such breaches.
1. Obliged entities shall establish internal reporting channels that meet the requirements set out in Directive (EU) 2019/1937.
1. Paragraph 2 shall not apply where the obliged entity is a natural person or a legal person whose activities are performed by one natural person only.

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