Subject Matter and Definitions: Establishes the regulation’s objectives and provides essential definitions for its application.
Scope: Outlines the entities obliged to adhere to the regulation, including exemptions for specific sectors like certain gambling services, professional football clubs, and some financial activities. It also details the process for notifying exemptions.

Internal Procedures: Mandates obliged entities to implement comprehensive internal policies, procedures, and controls to mitigate money laundering and terrorist financing risks, including business-wide risk assessments and compliance functions.
Group Provisions: Sets requirements for group-wide policies, especially for branches and subsidiaries in third countries, and addresses outsourcing.

General Provisions: Describes when and how customer due diligence should be applied and the measures that should be taken.
Third-Country Policy: Identifies procedures for dealing with countries that have significant deficiencies or pose a threat to the EU’s financial system.
Simplified and Enhanced Due Diligence: Differentiates between simplified due diligence measures for lower-risk scenarios and enhanced measures for higher-risk situations, including specific protocols for dealing with politically exposed persons and cross-border correspondent relationships, especially in the context of crypto-assets.

Identification and Obligations: Details the requirements for identifying beneficial owners of various legal entities and arrangements, the obligations of legal entities, trustees, and nominees, and the sanctions for non-compliance.

Suspicious Activity Reports: Stipulates the obligations of entities to report suspicions of money laundering or terrorist financing and outlines specific provisions for certain categories of obliged entities.

Personal Data and Records: Addresses the processing of personal data within the scope of AML/CFT activities and the retention of records, specifying the duration and conditions under which records must be kept and provided to competent authorities.

Anonymous Instruments: Implements measures to mitigate risks associated with anonymous accounts, bearer shares, and large cash payments.

Cooperation and Review: Facilitates cooperation between Financial Intelligence Units (FIUs), the European Public Prosecutor’s Office (EPPO), and the European Anti-Fraud Office (OLAF). It also includes provisions for delegated acts, the establishment of a committee, and a review process to ensure the regulation’s effectiveness and adaptation over time.

Lists risk variables for customer due diligence, including customer behavior, business activities, reputation, and connections to specific jurisdictions.

Details lower risk factors, considering customer types, product features, and geographical locations that might indicate reduced money laundering or terrorist financing risks.

Identifies higher risk factors across customer profiles, product types, transaction methods, and countries that may elevate the risk of financial crimes.

Specifies high-value goods like jewelry, vehicles, aircraft, and watercraft, with set value thresholds, highlighting their potential use in money laundering.

Defines precious metals and stones, such as gold, platinum, diamonds, and rubies, underlining their relevance in the regulatory context.