Lawyers and notaries are obliged entities for specified activities. Neither every legal service nor a blanket confidentiality exemption is correct. Classify the act, customer roles and information source before applying the special professional regime.
Section 2 transaction activities
Point g covers custody of customer assets and acting for or on behalf of a customer in property or business transfers, asset/account management, corporate formation/management, trust formation/management and money movements. Acting for a customer may include document preparation; lack of a power of attorney is not a universal exemption.
For formations and shelf companies itemise formation, share transfer, temporary representation, address services and custody of the price. Distinguish the lawyer/notary regime from point h company service providers. Tax legal assistance may also require assessment under point e.
Customers and representatives
For asset transactions or custody do not map only the person who instructed the lawyer. FAÚ’s sector interpretation may include the counterparty. Record fund owners, transferors, acquirers, representatives and corporate owners as appropriate. A contract template does not replace checking them.
A represented customer may use the special section 11a identification method subject to conditions. It requires particular documents, verification and risk assessment. An attorney emailing an identity copy or signing authority is not automatically a completed section 11a procedure.
Assess protection information by information
Section 27 protects specified information concerning legal status and representation in proceedings, subject to its conditions. It is not permission to ignore custody or other transaction services. For mixed engagements separate protected information from transaction evidence and retain reasons for any exception.
For disputed boundaries apply current professional guidance and specialist assessment. General guidance cannot resolve every combination of litigation, advice and payments from service labels alone. An uncertain regime must not automatically become a “no AML” conclusion.
Chamber channel and confidentiality
Reporting and information in the section 27 regime go through the relevant chamber. Use the current Czech Bar Association or Notarial Chamber procedure, retain submission evidence and restrict access. An internal eAML protocol is not a chamber report, and one deadline cannot be assumed for every profession.
Practical steps
- Classify the act and service under section 2.
- Map people and asset ownership.
- Complete statutory customer checks.
- Assess protected information individually.
- Use the current chamber procedure for suspicion.
Illustrative scenario
A lawyer prepares a share transfer and holds the price in custody. They distinguish roles, check relevant people and owners and do not use the legal-service label as a blanket custody exemption.
When the situation differs
A notary acting solely as a judicial commissioner in inheritance proceedings is not automatically covered by transaction point g. A separate custody or other service requires its own assessment.
What to document
- Act classification
- Custody and customer documents
- Exception reasons and chamber submission evidence
Common pitfalls
- Blanket privilege exemptions
- Ignoring counterparties
- Using a general channel without checking professional rules
Frequently asked questions
Can preparing a contract alone qualify?
Yes, lack of representation or custody does not itself exclude AML. Consider whether the work is for the customer in a listed transaction area.
Does this article decide privilege?
No. It provides a classification process. The particular information’s origin and use require assessment in the professional context.
Put this guidance into practice
Choose a record for the step you are working on. Adapt it to your profession and actual case.
- New bookkeeping client checklist · PDF / Word
- Property sale checklist · PDF / Word
- Lawyers and notaries →
Complete client information online
Where to go next
- Remote identification: lawful options and their conditions — BankID, document copies with a verification payment, qualified signatures and reliance are distinct methods.
- Trusts and foreign arrangements: map every relevant role — Establish settlors, trustees, beneficiaries and other persons in structures without ordinary company shares.
Sources and legal references
- Zákon č. 253/2008 Sb., aktuální znění od 11. 1. 2026 ↗
§ 2 odst. 1 písm. e) a g), odst. 3 písm. b), § 11a, § 27, § 35, § 40 · accessed 2026-10-04 - FAÚ: Právnické profese ↗
Vyjmenované služby a klientské role · accessed 2026-10-04 - Česká advokátní komora: AML ↗
Aktuální profesní metodika a komorová působnost · accessed 2026-10-04
Editorial work and source checks are not independent legal approval of your particular process. Compare the conditions and exceptions with your own circumstances.