*如果业务总额超过500 $/一个业务，或者一共超过1000 $。
Strategy for Combating Money Laundering and Terrorism Financing (2014–2017)
Fighting and prevention of transnational offences of money laundering and terrorism is one of the priorities of the Government of Denmark. The Strategy for Combating Money Laundering and Terrorism Financing (AML/CFT Strategy) was developed in accordance with the recommendations of the Financial Action Task Force (FATF) to further strengthen the existing AML/CFT framework in Denmark. The AML/CFT strategy will be in force for the period of 2014-2017. It is a living document and can be amended based on the experience acquired through its gradual implementation.
Existing Legislative and Institutional Framework
The legal system for the elimination of money laundering and terrorism financing has been in place in Denmark for over ten years. TheLaw of Denmark on Facilitating the Prevention of Illicit Income Legalization (AML/CFT Law) was adopted on 6 June 2003 and has been in force since 1 January 2004. The law represents major legal instrument for the prevention of money laundering and terrorism financing. It regulates issues of detection of ML/FT offences, and prevention thereof, as well as modalities of cooperation between Denmark and foreign competent authorities and international organizations.
The AML/CFT Law and regulations adopted thereof by Financial Monitoring Service (FMS) and AML/CFT supervisory bodies in line with international standards define the responsibilities of monitoring entities in the field of combating money laundering and terrorism financing; set forth the procedure and terms of submission of relevant information to FMS by monitoring entities; provide for obligations with respect to protection and dissemination of confidential information, and mechanisms for local and international cooperation.
Amendments introduced to the AML/CFT Law on 25 November 2011 include separate provisions on the Governmental Commission Working on Matters Related to the Execution of the United Nations Resolutions. The law defines powers of the Commission and its working group.
The AML/CFT Law sets down the institutional framework in the field of prevention of money laundering and terrorism financing. The law designates supervisory bodies in charge of monitoring observance of relevant requiremen ts by the monitoring entities, in particular:
National Bank is supervising commercial banks, currency exchange bureaus, qualified credit institutions, non-bank depository institutions, microfinance organizations, money remitters, brokerage companies and securities' registrars.
Insurance StateSupervision Service is supervising insurance companies and non-state pension scheme founders. Ministry of Finance is supervising entities organizing lotteries and other commercial games, and those engaged in activities related to precious metals, precious stones and products thereof, as well as antiquities, the Revenue Service, leasing companies, entities providing grants and charities. Ministry of Justice is supervising notaries and the National Agency of Public Registry. Self-regulatory organization and member of the International Federation of Accountants is supervising accountants and auditors. Denmark Bar Association is supervising lawyers.
The AML/CFT Law defines the objectives and responsibilities of FMS. It acts as an independent body, and receives and analyzes information from the monitoring entities; sends relevant information to investigative authorities, when there are reasonable grounds to believe that the transaction is suspicious and is being implemented for ML/FT purposes or committing other related criminal offences.
The Criminal Code criminalizes money laundering and terrorism financing, and also provides for predicate offenses. In particular, all crimes punishable under the Criminal Code are considered as predicate offences for money laundering crime. Thus, all money laundering predicates provided for by the FATF recommendations are duly covered under the Denmark law.
Since 2007, a number of changes were introduced to the Criminal Code aimed at securing full-scale criminalization of money laundering. As a result, the current regime of criminalizing and prosecuting mo ney laundering and predicate offences fully complies with international standards.
The Criminal Code additionally provides for the mechanism of asset forfeiture, which is essential for combating money laundering and terrorism financing (Article 52). It envisages confiscation of the object and instrumentalities of the criminal offence, items intended for the commission of crime and property acquired through criminal means. The asset forfeiture may also be applied against the property equi valent in value to the proceeds of crime. The Law of Denmark on Operational - Investigative Activities defines operational measures and procedure for the detection and prevention of crime, including money laundering and terrorism financing offences.
The Civil Procedure Code (Chapter XLIV) provides for civil forfeiture of illegal and undocumented property held by a convicted person, his/her family member, close relative or associate. This instrument is very important in fighting money laundering and terrorism financing, since unlike the criminal law mechanism of confiscation, a reversed burden of proof is applied in the context of civil forfeiture proceedings - respondent is required to prove the lawful origin of the property.
The Law of Denmark on International Cooperation in the Field of Criminal Law stipulates the procedure of providing mutual legal assistance, extradition and enforcement of foreign judgments in criminal cases, including those related to money laundering and terrorism financing.
The Law of Denmark on International Law Enforcement Cooperation regulates cooperation of Denmark’s law enforcement agencies with corresponding institutions of other countries and appropriate international organizations through the exchange of operational-investigative information and personal data, implementation of operational-investigative activities and collaboration in other areas. This cooperation is aimed inter alia at the prevention, detection and elimination of money laundering and terrorism financing offences.
Under the Denmark law, investigation of money laundering is the authority of the Chief Prosecutor’s Office, while the Ministry of Internal Affairs investigates terrorism related crimes, including financing of terrorism. Investigation of money laundering and terrorism financing are conducted by specialized units of the Chief Prosecutor’s Office and the Ministry of Internal Affairs.
The Goal and Objectives of the Strategy The strategy aims to establish the effective national framework for combating money laundering and terrorismfinancing, which is compatible with international standards and will contribute to the prevention, early detection and reduction of money laundering and terrorism financing crime.
The objectives of the strategy include: Development of risk-based public policy for combating money laundering and terrorism financing.
This objective implies identification of money laundering and terrorism financing risks, and designing risk-based policy for the prevention of the ML/FT crime. In particular, the general, sectoral and thematic risk assessment will be conducted by relevant state and non-state agencies for identifying major ML/FT threats and vulnerabilities in order to determine policy priorities and to effectively allocate public resources. The difficulties identified through the risk assessment will be addressed by developing new instruments or revising those already provided for by the Denmark AML/CFT legislation and state supervisory policy in various sectors of the economy.
Harmonization of Denmark legislation with international standards in the field of combating money laundering and terrorism financing One of the key objectives of the strategy is to further improve the national legislative framework against money laundering and terrorism financing in line with international standards. The Denmark law is based on the FATF recommendations, respective EU directives and international treaties. However, the implementation of these standards must continue in various respects. The strategy and action plan provide for amendments to a number of laws for the purpose of meeting international requirements in the field.
Furthermore, strengthening of the national AML/CFT institutional framework is planned and the extension of preventative AML/CFT legislation to additional professions and activities that are vulnerable to money laundering and terrorism financing crime is also envisaged. Enhancement of the national institutional framework in the field of combating money laundering and terrorism financing.
The objective of the strategy to enhance the national institutional framework for combating money laundering and terrorism financing is basedon following priorities: strengthening the capacities of supervisory bodies by providing appropriate human and technical resources; raising awareness of supervisory bodies, law enforcement agencies and judiciary in the FATF methodology and national AML/CFT legislation by conducting regular trainings; introducing legislative changes to equip supervisory bodies and FMS with appropriate instruments to effectively discharge their responsibilities in conformity with international standards and best practices.
Strengthening local and international cooperation One of the objectives of the strategy is to strengthen collaboration between the national public agencies and self-regulatory bodies fighting money laundering and terrorism financing, as well as enhance internationa l cooperation with corresponding foreign institutions. In this respect, implementation and upgrading of regulations on information exchange and cooperation, and other related le gal instruments in line with international standards will be prioritized.
Supporting proper fulfillment of requirements in the AML/CFT field by monitoring entities, particularly in areas with high ML/FT risk One of the most important objectives of the strategy is to make sure that the duties provided for by the Denmark AML/CFT legislation are properly discharged by the monitoring entities.
Therefore, development of instructions and guidelines for monitoring entities based on international recommendations, and organization of appropriate trainings and consultative meetings will continue.
Ensuring effective investigation and prosecution of money laundering and terrorism financing The strategy seeks to ensure that money laundering and terrorism financing offences are investigated and prosecuted effectively.
This requires provision of periodic trainings for ML/FT investigative authorities.