A worker need not prove a criminal offence. They should recognise specific circumstances, record them and promptly escalate them. Internal assessment must not unnecessarily delay reporting or lose evidence. Commercial pressure does not justify ignoring suspicion.
From circumstances to reasoned suspicion
Section 6 defines suspicious transactions and typical circumstances. A foreign address or PEP status alone does not automatically establish suspicion, although deeper due diligence may be needed. Assess purpose, economic sense, client behaviour, source of funds and inconsistencies in context. The Act also identifies cases always treated as suspicious, including relevant sanctions circumstances under Section 6(2).
Separate established facts, the client’s explanation and your assessment. Record which information conflicts, its source and why an ordinary explanation is insufficient. A missing document alone need not mean money laundering. Repeatedly changing explanations, an opaque structure and pressure for immediate action can together create a different picture. Do not force the case into a predetermined conclusion template.
Escalation must work during absences
Record when the issue was discovered, the worker’s role, client file, affected action and scheduled execution. Transfer available evidence securely to the designated person and activate cover if they are unavailable. Section 18 requires reporting without undue delay and, where urgency requires it, immediately after discovery. Do not automatically wait for a regular meeting, complete clarification or commercial approval.
The responsible person assesses available circumstances, the reporting route and conditions for further action. They distinguish inability to execute under Section 15, a sanctions prohibition and possible postponement under Section 20. An ordinary internal pause is not automatically a statutory postponement. Section 18(3) excludes details of the employee who discovered the transaction from the report; necessary internal records remain protected within the business.
Cooperation and protection of information
Section 24 allows FAÚ to request relevant information, documents and access to evidence. Verify the request’s authenticity and scope and meet its specified deadline; do not reject lawful cooperation merely by invoking GDPR. Retain the request, evidence supplied, time and secure channel. Clarify an unclear request with the authority promptly and preserve available data.
Information about reporting and investigation is subject to Section 38 confidentiality, with specific statutory exceptions. Limit access to roles that need it and exclude these internal notes from client exports. Communicate requests for evidence and service status without revealing a report or FAÚ’s actions. Internal escalation is neither a public accusation nor automatic termination of all relationships. During cooperation, supply traceable evidence and preserve links to its original source.
Practical steps
- Record facts and discovery time.
- Securely contact the responsible person or deputy.
- Assess reporting and separately whether the action may proceed.
- Retain cooperation records and a protected timeline.
Illustrative scenario
During a ready-made company transfer, the actual recipient changes repeatedly and a third-party payment remains unexplained. The worker records specific inconsistencies and promptly escalates the planned transfer.
When the situation differs
A worker waits for the client to confess while allowing the unexplained transfer to proceed.
What to document
- Facts, sources and discovery time.
- Assessment and escalation times.
- FAÚ requests and supplied data.
Common pitfalls
- Automatic suspicion based on nationality alone.
- Waiting for complete proof of a criminal offence.
Frequently asked questions
Must the internal conclusion be final?
No. Reporting uses available suspicion; describe uncertainties and known facts without unnecessarily delaying the statutory procedure.
Put this guidance into practice
Choose a record for the step you are working on. Adapt it to your profession and actual case.
- Internal suspicion escalation record · PDF / Word
- Insolvency and restructuring practitioners →
- Gambling →
- Loans, leasing, guarantees and receivables →
Complete client information online
Where to go next
- Ownership and control by a designated person — Evidence for sanctions analysis of companies without their own list entry.
- Internal policies: adapting an outline to your practice — Turning an outline into usable staff procedures with responsibilities, escalation and evidence.
Sources and legal references
- Zákon č. 253/2008 Sb., znění od 11. 1. 2026 ↗
§ 6, § 9b, § 18, § 20, § 24, § 38–39 · accessed 2026-10-04 - FAÚ: Oznámení o podezřelém obchodu ↗
aktuální oznamovací povinnost, obsah a bezpečný způsob podání · accessed 2026-10-04 - FAÚ: MP č. 11 – Hodnocení rizik a SVZ ↗
organizační opatření, školení, eskalace, příloha 1 · 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.