Prevence legalizace výnosů z trestné činnosti

Abstract

This bachelor thesis deals with the prevention of money laundering in the Czech Republic, with a specific focus on selected non-financial professions. The aim of the thesis is to analyze the current state and development of AML measures and to evaluate the critical conflict between statutory reporting and control obligations and the institute of professional secrecy, primarily in the legal profession. The thesis maps the process of expanding the scope of obliged entities, the implementation of the risk-based approach, and the role of the Financial Analytical Office. Special attention is paid to the two-tier mechanism of reporting suspicious transactions through professional chambers and the practical and economic impacts of AML regulation on attorney-client confidentiality. The conclusion summarizes findings on the sustainability of the current model and highlights the limits of breaching professional secrecy.