Real estate agents, in particular with regard to both buyers and sellers or both on tenants and landlords,

Business consultants, including the corporate organization or with regard to the following under lit. (c) activities referred to above as well as other traders, such as, in particular, persons entitled to office work and office services, in the provision of the following services to companies or trustees:

Establishment of companies or other legal entities, or

Performing the function of a director or a managing director of a company, a shareholder of a partnership or a similar position vis-à-vis other legal entities, or having a different effect on the performance of a company, a person's performance, or a similar position vis-à-vis other legal entities the person who can perform the above functions, or

Provision of a registered office, a commercial, administrative or postal address and other related services for a company, a civil society or other legal entity or legal business Agreement, or

exercising the function of a trustee of a trusteeship or a similar legal agreement or having the effect that another person may perform the functions mentioned above; or

The performance of the function of a nominal shareholder for another person, other than a company listed on a regulated market, the disclosure requirements corresponding to Community law, or be subject to equivalent international standards, or to the effect that another person may perform the functions mentioned above; "

"Money laundering" means the offence pursuant to Section 165 of the StGB (German Civil Code), BGBl. No 60/1974, as amended, including assets stemming from a criminal offence of the perpetrator himself (own-money laundering) "

Members of Parliament and important representatives of political parties, "

where appropriate, the identification of the identity of the beneficial owner and the taking of risk-based and appropriate measures to verify the identity of the beneficial owner. In the case of legal entities, trustees and similar legal agreements, this shall include risk-based and proportionate measures to establish the customer's ownership and control structure, as well as the determination of who: are the natural persons who are ultimately the owners or who have control or are actually exercising, "

in the event of action by the customer as a representative of a third party within the meaning of Z 2, verification of the representative's power of representation, "

the Money Laundering Act (Section 4 (2) of the Federal Criminal Police Office Act, BGBl. I n ° 22/2002) should be immediately informed, if they know, have a suspicion or have a legitimate reason to believe that:

an attempted, impending, ongoing or already carried out transaction in connection with assets stemming from a criminal act enumerated in § 165 StGB (including assets that are derived from an asset), the criminal act of the perpetrator himself), stands, or

an asset is derived from a criminal act enumerated in § 165 StGB (including assets that stem from a punishable act of the perpetrator), or

the attempted, impending, ongoing or already carried out transaction or the asset in connection with a criminal organisation in accordance with Section 278 of the StGB, a terrorist group pursuant to Section 278b of the StGB, a terrorist group the association according to § 278c or the financing of terrorism; and

the Money Laundering Act (Section 4 (2) of the Federal Criminal Police Office Act, BGBl. I n ° 22/2002) shall, on request, immediately provide all necessary information and provide the necessary documents.

the detailed implementation of the due diligence obligations with regard to money laundering and terrorist financing;

the establishment of risk profiles in relation to business relations with regard to money laundering and terrorist financing; and

Guidance on extended due diligence obligations for risky operations in relation to money laundering and terrorist financing. "

the transfer and processing of information, including in the form of electronic databases and information-sharing systems, for the assessment of partiality and exclusivity in the network, including network members abroad, Acquisition of a statutory auditor's mandate and during the execution of the auditor's mandate by network members (§ § 270 (1a), 271 to 271c of the Corporate Code, dRGBl. S 219/1897). "

Directive 2005 /60/EC on the prevention of the use of the financial system for the purpose of money laundering and terrorist financing, OJ L 327, 22.12.2005. No. OJ L 309, 25.11.2009, p. 15 ('the following ': 3. Money laundering directive) and

The recommendations of the Financial Action Task Force (FATF) in the field of money laundering and terrorist financing, to the extent that they are available in the 3. In addition, the Directive provides for requirements which go beyond the Directive.

On the grounds of a business relationship or

in the case of occasional transactions of EUR 15 000 or more, whether the transaction is carried out in a single operation or in a number of operations between which a link appears to exist, or

in the event of suspected money laundering or terrorist financing, or

in case of doubt, the authenticity or the correctness or the appropriateness of customer identification data.

the identification and verification of the identity of the contracting entity on the basis of documents, data and information originating from a credible and independent source, including the presentation of a current official photo ID proof of identity is sufficient,

in the case of the contracting authority acting as a representative of a third party, the representative's power of representation,

the identification requirement relating to the beneficial owner,

the submission of final documents, such as a company statement, if the contracting authority is a company, a company or other legal entity, in any case the official statements of light by the to present representatives of persons representing the company in a representative composition,

the verification of the identity of the beneficial owner, taking risk-based and appropriate measures, and in particular to make it understandable to the contracting authority's ownership and control structure;

the collection of information about the purpose and the nature of the business relationship,

Take risk-based and appropriate measures to ensure continuous monitoring of the business relationship, including a review of the transactions carried out in the course of the business relationship, in order to ensure: that they are consistent with the knowledge of the contracting entities, their business activities and their risk profile, including, where necessary, the origin of the money or financial resources, and guarantee that the documents concerned, data or information is always updated,

the implementation of procedures to establish whether the contracting authority is a politically exposed person within the meaning of section 98d (1) (3) and

increased and special attention, in particular to those activities and transactions of which it is particularly obvious that they might be related to money laundering or terrorist financing, in particular complex or unusual large transactions, as well as all uncommon patterns of transactions, with no apparent economic or recognizable legitimate purpose. In such cases, the background and the purpose of such transactions shall, as far as possible, be examined and the results recorded in writing and kept for the competent authorities.

for companies:

natural persons, in the ownership or under the control of which a legal entity is responsible for the direct or indirect holding or control of a share of at least 25vH plus a share of shares or voting rights, including holdings in The form of bearer shares, unless the company is listed on a regulated market, is subject to the disclosure requirements corresponding to Community law, or is subject to equivalent international standards, or

natural persons exercising control over the management of a legal entity in another way; or

in the case of legal entities, such as foundations, and in the case of legal agreements, such as trustees, which administer or distribute funds:

natural persons, if the future beneficiaries have already been determined, the beneficiaries of 25vH or more of the assets of a legal entity or of a legal agreement; or

the group of persons-provided that the individuals who are the beneficiaries of the legal entity or the legal agreement have not yet been determined-in the interest of which the legal entity or the legal business agreement is mainly effective in the interest of the group of persons. has been or has been built, or

natural persons who exercise control over 25vH or more of the property of a legal entity or an agreement on the legal business.

is necessary to avoid interruption of the normal course of business; and

there is a low risk of money laundering or terrorist financing. In such a case, the relevant procedures shall be concluded immediately after the first contact.

a credit or financial institution in accordance with § 1 (1) and (2) or pursuant to Art. 3 of the 3. Money laundering Directive or a credit or financial institution established in a third country shall be subject to the same obligations as those set out in the third paragraph of this Article. is subject to the obligations of money laundering Directive and is subject to supervision in respect of compliance with the Directive; or

a publicly traded company whose securities are admitted to trading on a regulated market in one or more Member States, or listed companies from third countries which are listed in accordance with Article 85 (10) of the Stock exchange law 1989, BGBl. N ° 555, the Regulation to be adopted by the Financial Market Supervisory Authority shall be subject to disclosure requirements equivalent to or comparable to Community law, or

national authorities, or

public authorities or public bodies,

where they have been entrusted with public tasks on the basis of the Treaty on European Union, the Treaties establishing the European Communities or the secondary legislation of the Community,

whose identity shall be publicly verifiable and transparent and shall be established without any doubt,

whose activities and accounting practices are transparent, and

where these are either accountable to an institution of the Community or the authorities of a Member State, or if they exist for other control and counter-control mechanisms to verify their activities.

Where the contracting authority was not present for the identification of the identity (distance business), specific and appropriate measures should be taken, for example by applying one or more of the following measures:

A letter of order shall be sent to the stated address of the client with registered mail. The contracting authority shall be required to:

a copy of an official photograph of an official photograph of the contract to be returned to the order to be returned, which shall enable the data provided by the contracting authority to be verified; and

To enclose a written confirmation of a reliable guarantee about the correctness of the transferred copy. Reliable persons in this sense are courts and other public authorities, notaries, lawyers and credit institutions, provided that they do not have their official sphere of activity, registered office or place of residence in a non-cooperation country,

On the occasion of the transaction, the first payment shall be made via an account held in the name of the payer at a credit institution within the meaning of Section 40 (8) of the Banking Act, BGBl. No 532/1993; in any event, however, they must be aware of the name, date and address of the contracting authority, the firm and the registered office of legal persons and copies of the documents of the contracting authority, on the basis of the information provided by the contracting authority, or its representative natural person can be credibly understood. In place of these copies, it is sufficient if a written confirmation from the credit institution is available on which the first payment is to be made, that the client is in the sense of § 40 (1), (2), (2a) and (2e) of the Banking Act, BGBl. No 532/1993, or Article 8 (1) (lit). a to c of the 3. Money laundering directive has been identified; or

the identity is given by a qualified electronic signature according to § 2 Z 3a of the Signature Act, BGBl. I n ° 190/1999.

In respect of transactions or business relations with respect to politically exposed persons from other Member States or third countries, such persons being considered to be those persons who are only politically active in the course of the business relationship. , the following measures shall be taken:

Compliance with appropriate and risk-based procedures for determining whether the contracting entity is a politically exposed person,

Inclusion of the business relationship by the professional person himself or herself or in the case of companies by professional persons, in the form of a representative body,

Take appropriate measures to determine the origin-both directly and indirectly-of the assets and the funds used in the framework of the business relationship or the transaction,

Subject the business relationship to increased ongoing monitoring and

Obtaining the approval of the management level before business relations with politically exposed persons can be recorded.

Persons who are politically exposed are: those natural persons performing important public offices and their immediate family members or persons known to them, without prejudice to the persons involved in the context of the enhanced However, due diligence obligations to clients on a risk-based basis are not the duty of the professional, a person who has no longer an important public office for at least one year, as a political person. to be exposed.

"Important Public Offices" are the following functions:

Heads of State, Heads of Government, Ministers, Deputy Ministers and State Secretaries;

Members of Parliament;

members of the highest courts, constitutional courts or other high-ranking institutions of the judiciary, whose decisions, except in exceptional circumstances, cannot be brought to justice;

members of the courts or the executive board of central banks;

Ambassadors, business leaders or high-ranking officers of the armed forces;

Members of the administrative, managerial or supervisory bodies of public undertakings.

The following shall be considered as "immediate family members":

Spouse;

the partner equal to the spouse in accordance with national law;

the children and their spouses or partners who, under national law, are the same as the spouse;

the parents.

The following persons shall be deemed to be "persons known to be close to persons":

any natural person who is known to be the joint economic owner of legal entities, such as foundations or trusts, or other close business relations with a holder of an important public office, to the holder of an important public office;

any natural person who is the sole economic owner of legal entities, such as foundations, or trusts, which are known to have been actually built for the benefit of the holder of an important public office.

They are subject to a legally recognised compulsory registration of their profession,

they are obliged to do so in the 3. to comply with the requirements laid down in the Directive; and

the person entitled to the profession shall immediately receive the necessary information, at least in the form of copies of the underlying documents, in order to comply with the duty of due diligence in accordance with § § 98b to 98d.

they are aware of the suspicion or legitimate reason to believe that an attempted, impending, ongoing or already existing transaction related to assets that are made up of one of those in § 165 of the Criminal Code, BGBl. No 60/1974, enumerated criminal acts involving the components of assets stemming from a criminal act of the perpetrator himself, or

they are aware of the suspicion or legitimate reason to believe that an asset is a part of a criminal act listed in § 165 of the Criminal Code, including assets that are subject to a criminal offence, and that the criminal act is a criminal offence. the action of the perpetrator himself, or

they are aware of the suspicion or justifiable reason to believe that the attempted, impending, ongoing or already existing transaction or the asset in connection with a criminal organisation pursuant to Section 278 of the Penal code or a terrorist group according to § 278b of the Criminal Code or a terrorist group according to § 278c of the Criminal Code or the terrorist financing pursuant to § 278d of the Criminal Code, BGBl. No 60/1974, or

a customer does not comply with a request in connection with the identification of the economically authorized person.

receive or obtain them from one or more of their clients in the context of the assessment of the legal situation for them, or

in the course of its activities as a defender or representative of that client, in a court or other administrative procedure, or

in respect of such a procedure, including advice on the operation or avoidance of such a procedure, before or after such a procedure or during such a procedure, or obtained.

documents which are to be identified, at least five years after the last business case, with the contracting authority; and

of all transactions and business relationships of supporting documents and records, at least five years after their implementation.

to introduce appropriate and appropriate strategies and procedures for:

The observance of due diligence obligations towards customers,

Disdain,

the retention of records;

the risk assessment and risk management in relation to business relationships and transactions; and

appropriate control and information systems in their law firms, and

the personnel involved in their law firm

be demonstrably familiar with the provisions designed to prevent and combat money laundering and terrorist financing, and

in special training programmes.

not to be a professional or authorized service provider in accordance with § 231 (1) and (2), independently exercise a business-shuffled profession or offer any of the activities listed in § § 3 and 5 without having the necessary authority, or

a professional title in accordance with § § 67 or 84 shall be used without authorization, or

the obligation to secrecy in accordance with § 91, without being discourted from it, or

in § § 98a to 98f and in § § 98h to 98j or a mandatory duty in the exercise directive in accordance with § 83 concerning measures for the prevention of money laundering and counter-terrorism, or

the obligation to maintain the professional title in accordance with Section 231 (3), or

the obligation to provide information pursuant to Section 231 (4) is not or is not fully complied with.

the detailed implementation of the due diligence obligations with regard to money laundering and terrorist financing;

the establishment of risk profiles in relation to business relations with regard to money laundering and terrorist financing; and

Guidance on extended due diligence obligations for risky operations in relation to money laundering and terrorist financing. "

the 3. Money laundering Directive 2005 /60/EC on prevention of the use of the financial system for the purpose of money laundering and terrorist financing OJ L 327, 22.12.2005, p. No. OJ L 309, 25.11.2009, p. 15 ('the following ': 3. Money laundering directive) and

The recommendations of the Financial Action Task Force (FATF) in the field of money laundering and terrorist financing, to the extent that they are available in the 3. In addition, the Directive provides for requirements which go beyond the Directive.

On the grounds of a business relationship or

in the case of occasional transactions of EUR 15 000 or more, whether the transaction is carried out in a single operation or in a number of operations between which a link appears to exist, or

in the event of suspected money laundering or terrorist financing, or

in case of doubt, the authenticity or the correctness or the appropriateness of customer identification data.

the identification and verification of the identity of the contracting entity on the basis of documents, data and information originating from a credible and independent source, including the presentation of a current official photo ID proof of identity is sufficient,

in the case of the contracting authority acting as a representative of a third party, the representative's power of representation,

the identification requirement relating to the beneficial owner,

the submission of final documents, such as a company statement, if the contracting authority is a company, a company or other legal entity, in any case the official statements of light by the to present representatives of persons representing the company in a representative composition,

the verification of the identity of the beneficial owner, taking risk-based and appropriate measures, and in particular to make it understandable to the contracting authority's ownership and control structure;

the collection of information about the purpose and the nature of the business relationship,

Take risk-based and appropriate measures to ensure continuous monitoring of the business relationship, including a review of the transactions carried out in the course of the business relationship, in order to ensure: that they are consistent with the knowledge of the contracting entities, their business activities and their risk profile, including, where necessary, the origin of the money or financial resources, and guarantee that the documents concerned, data or information is always updated,

the implementation of procedures to establish whether the contracting entity is a politically exposed person within the meaning of section 79d (1) (3) and

increased and special attention, in particular to those activities and transactions of which it is particularly obvious that they might be related to money laundering or terrorist financing, in particular complex or unusual large transactions, as well as all uncommon patterns of transactions, with no apparent economic or recognizable legitimate purpose. In such cases, the background and the purpose of such transactions shall, as far as possible, be examined and the results recorded in writing and kept for the competent authorities.

for companies:

natural persons, in the ownership or under the control of which a legal entity is responsible for the direct or indirect holding or control of a share of at least 25vH plus a share of shares or voting rights, including holdings in The form of bearer shares, unless the company is listed on a regulated market, is subject to the disclosure requirements corresponding to Community law, or is subject to equivalent international standards, or

natural persons exercising control over the management of a legal entity in another way; or

in the case of legal entities, such as foundations, and in the case of legal agreements, such as trustees, which administer or distribute funds:

natural persons, if the future beneficiaries have already been determined, the beneficiaries of 25vH or more of the assets of a legal entity or of a legal agreement; or

the group of persons-provided that the individuals who are the beneficiaries of the legal entity or the legal agreement have not yet been determined-in the interest of which the legal entity or the legal business agreement is mainly effective in the interest of the group of persons. has been or has been built, or

natural persons who exercise control over 25vH or more of the property of a legal entity or an agreement on the legal business.

is necessary to avoid interruption of the normal course of business; and

there is a low risk of money laundering or terrorist financing. In such a case, the relevant procedures shall be concluded immediately after the first contact.

a credit or financial institution in accordance with § 1 (1) and (2) or pursuant to Art. 3 of the 3. Money laundering Directive or a credit or financial institution established in a third country shall be subject to the same obligations as those set out in the third paragraph of this Article. is subject to the obligations of money laundering Directive and is subject to supervision in respect of compliance with the Directive; or

a publicly traded company whose securities are admitted to trading on a regulated market in one or more Member States, or listed companies from third countries which are listed in accordance with Article 85 (10) of the Stock exchange law 1989, BGBl. N ° 555, the Regulation to be adopted by the Financial Market Supervisory Authority shall be subject to disclosure requirements equivalent to or comparable to Community law, or

national authorities, or

public authorities or public bodies,

where they have been entrusted with public tasks on the basis of the Treaty on European Union, the Treaties establishing the European Communities or the secondary legislation of the Community,

whose identity shall be publicly verifiable and transparent and shall be established without any doubt,

whose activities and accounting practices are transparent, and

where these are either accountable to an institution of the Community or the authorities of a Member State, or if they exist for other control and counter-control mechanisms to verify their activities.

Where the contracting authority was not present for the identification of the identity (distance business), specific and appropriate measures should be taken, for example by applying one or more of the following measures:

A letter of order shall be sent to the stated address of the client with registered mail. The contracting authority shall be required to:

a copy of an official photograph of an official photograph of the contract to be returned to the order to be returned, which shall enable the data provided by the contracting authority to be verified; and

To enclose a written confirmation of a reliable guarantee about the correctness of the transferred copy. Reliable persons in this sense are courts and other public authorities, notaries, lawyers and credit institutions, provided that they do not have their official sphere of activity, registered office or place of residence in a non-cooperation country,

On the occasion of the transaction, the first payment shall be made via an account held in the name of the payer at a credit institution within the meaning of Section 40 (8) of the Banking Act, BGBl. No 532/1993; in any event, however, they must be aware of the name, date and address of the contracting authority, the firm and the registered office of legal persons and copies of the documents of the contracting authority, on the basis of the information provided by the contracting authority, or its representative natural person can be credibly understood. In place of these copies, it is sufficient if a written confirmation from the credit institution is available on which the first payment is to be made, that the client is in the sense of § 40 (1), (2), (2a) and (2e) of the Banking Act, BGBl. No 532/1993, or Article 8 (1) (lit). a to c of the 3. Money laundering directive has been identified; or

the identity is given by a qualified electronic signature according to § 2 Z 3a of the Signature Act, BGBl. I n ° 190/1999.

In respect of transactions or business relations with respect to politically exposed persons from other Member States or third countries, such persons being considered to be those persons who are only politically active in the course of the business relationship. , the following measures shall be taken:

Compliance with appropriate and risk-based procedures for determining whether the contracting entity is a politically exposed person,

Inclusion of the business relationship by the professional person himself or herself or in the case of companies by professional persons, in the form of a representative body,

Take appropriate measures to determine the origin-both directly and indirectly-of the assets and the funds used in the framework of the business relationship or the transaction,

Subject the business relationship to increased ongoing monitoring and

Obtaining the approval of the management level before business relations with politically exposed persons can be recorded.

Persons who are politically exposed are: those natural persons performing important public offices and their immediate family members or persons known to them, without prejudice to the persons involved in the context of the enhanced However, due diligence obligations to clients on a risk-based basis are not the duty of the professional, a person who has no longer an important public office for at least one year, as a political person. to be exposed.

"Important Public Offices" are the following functions:

Heads of State, Heads of Government, Ministers, Deputy Ministers and State Secretaries;

Members of Parliament;

members of the highest courts, constitutional courts or other high-ranking institutions of the judiciary, whose decisions, except in exceptional circumstances, cannot be brought to justice;

members of the courts or the executive board of central banks;

Ambassadors, business leaders or high-ranking officers of the armed forces;

Members of the administrative, managerial or supervisory bodies of public undertakings.

The following shall be considered as "immediate family members":

Spouse;

the partner equal to the spouse in accordance with national law;

the children and their spouses or partners who, under national law, are the same as the spouse;

the parents.

The following persons shall be deemed to be "persons known to be close to persons":

any natural person who is known to be the joint economic owner of legal entities, such as foundations or trusts, or other close business relations with a holder of an important public office, to the holder of an important public office;

any natural person who is the sole economic owner of legal entities, such as foundations, or trusts, which are known to have been actually built for the benefit of the holder of an important public office.

They are subject to a legally recognised compulsory registration of their profession,

they are obliged to do so in the 3. to comply with the requirements laid down in the Directive; and

the person entitled to the profession shall immediately receive the necessary information, at least in the form of copies of the underlying documents, in order to fulfil the due diligence requirements set out in § § 79b to 79d.

they are aware of the suspicion or legitimate reason to believe that an attempted, impending, ongoing or already existing transaction related to assets that are made up of one of those in § 165 of the Criminal Code, BGBl. No 60/1974, enumerated criminal acts involving the components of assets stemming from a criminal act of the perpetrator himself, or

they are aware of the suspicion or legitimate reason to believe that an asset of a criminal offence enumerated in § 165 of the Criminal Code shall be subject to the inclusion of assets that are derived from a criminal offence of the perpetrator himself, or

they are aware of the suspicion or justifiable reason to believe that the attempted, impending, ongoing or already existing transaction or the asset in connection with a criminal organisation pursuant to Section 278 of the a penal code or a terrorist organisation according to § 278b of the Criminal Code or a terrorist group pursuant to Section 278c of the Criminal Code or the financing of terrorism pursuant to Section 278d of the Criminal Code, or

a customer does not comply with a request in connection with the identification of the economically authorized person.

documents which are to be identified, at least five years after the last business case, with the contracting authority; and

of all transactions and business relationships of supporting documents and records, at least five years after their implementation.

to introduce appropriate and appropriate strategies and procedures for:

The observance of due diligence obligations towards customers,

Disdain,

the retention of records;

the risk assessment and risk management in relation to business relationships and transactions; and

appropriate control and information systems in their law firms, and

the personnel involved in their law firm

be demonstrably familiar with the provisions designed to prevent and combat money laundering and terrorist financing, and

in special training programmes.

be without a professional or authorized service provider in accordance with Section 100 (1) and (2), exercise a balance-sheet accounting profession independently or offer any of the activities listed in § § 2 to 4 without having the necessary authority, or

a professional title in accordance with § § 58 or 70 shall be used without authorization, or

the obligation to secrecy in accordance with § 76, without being discourted from it, or

in § § 79a to 79f and in § § 79h to 79j or a duty in the exercise directive in accordance with § 69 concerning measures for the prevention of money laundering and counter-terrorism, or

the obligation to maintain the professional title in accordance with Section 100 (3), or

the obligation to provide information in accordance with Section 100 (4) is not or is not fully complied with.