Ka\u017ed\u00fd, kdo v r\u00e1mci sv\u00e9 podnikatelsk\u00e9 \u010dinnosti nakupuje a prod\u00e1v\u00e1 nemovit\u00e9 v\u011bci, je povinen se pod\u0159\u00eddit do 2. 3. 2021 AML z\u00e1konu. Co\u017e v praxi znamen\u00e1, \u017ee je v t\u00e9to lh\u016ft\u011b povinen zejm\u00e9na vypracovat vlastn\u00ed AML program. V p\u0159\u00edpad\u011b poru\u0161en\u00ed t\u011bchto povinnost\u00ed hroz\u00ed povinn\u00fdm osob\u00e1m milionov\u00e9 pokuty.<\/p>\n
Evropsk\u00e1 unie vypracovala rozs\u00e1hlou legislativu, kter\u00e1 si klade za c\u00edl proti pran\u00ed \u0161pinav\u00fdch pen\u011bz a financov\u00e1n\u00ed terorismu bojovat a jednotliv\u00e9 st\u00e1ty ji na z\u00e1klad\u011b n\u00e1rodn\u00ed legislativy implementuj\u00ed do sv\u00fdch pr\u00e1vn\u00edch \u0159\u00e1d\u016f. Jedn\u00edm ze z\u00e1kon\u016f, kter\u00fdmi je tato evropsk\u00e1 legislativa implementov\u00e1na v \u010cesk\u00e9 republice, je z\u00e1kon \u010d. 253\/2008 Sb., o n\u011bkter\u00fdch opat\u0159en\u00edch proti legalizaci v\u00fdnos\u016f z trestn\u00e9 \u010dinnosti a financov\u00e1n\u00ed terorismu, pro kter\u00fd se v\u017eila zkratka AML z\u00e1kon (\u201eAML z\u00e1kon\u201c).<\/p>\n
Nicm\u00e9n\u011b AML z\u00e1kon neklade povinnosti ka\u017ed\u00e9mu, ale pouze osob\u00e1m, kter\u00e9 napl\u0148uj\u00ed definici povinn\u00e9 osoby dle AML z\u00e1kona a koncem minul\u00e9ho roku byla schv\u00e1lena rozs\u00e1hl\u00e1 novela AML z\u00e1kona, kter\u00e1 krom jin\u00e9ho od 1. 1. 2021 v\u00fdrazn\u011b roz\u0161i\u0159uje okruh t\u011bchto povinn\u00fdch osob, na kter\u00e9 povinnosti AML z\u00e1kona dopadaj\u00ed. V oblasti realitn\u00edho trhu je nov\u011b povinnou osobou ka\u017ed\u00fd, kdo: \u2022 nakupuje nebo prod\u00e1v\u00e1 nemovit\u00e9 v\u011bci, \u2022 je realitn\u00edm zprost\u0159edkovatelem; v p\u0159\u00edpad\u011b zprost\u0159edkov\u00e1n\u00ed realitn\u00ed smlouvy podle \u00a7 2 p\u00edsm. d) bodu 2 z\u00e1kona o realitn\u00edm zprost\u0159edkov\u00e1n\u00ed, jde-li o n\u00e1jem, podn\u00e1jem nebo pacht, v\u0161ak pouze tehdy, pokud v\u00fd\u0161e m\u011bs\u00ed\u010dn\u00ed platby nebo pom\u011brn\u00e1 \u010d\u00e1st v\u00fdnosu z nemovit\u00e9 v\u011bci poskytnut\u00e1 propachtovateli p\u0159epo\u010dten\u00e1 na jeden m\u011bs\u00edc, p\u0159\u00edpadn\u011b jejich sou\u010det, dos\u00e1hne alespo\u0148 10000 EUR.<\/p>\n
Krom realitn\u00edch zprost\u0159edkovatel\u016f d\u016fvodov\u00e1 zpr\u00e1va k novele AML z\u00e1kona jako p\u0159\u00edklad p\u0159\u00edmo uv\u00e1d\u00ed developery, a to jak fyzick\u00e9, tak pr\u00e1vnick\u00e9 osoby, kter\u00e9 investuj\u00ed do v\u00fdstavby nemovit\u00fdch v\u011bc\u00ed ur\u010den\u00fdch k dal\u0161\u00edmu prodeji nebo pron\u00e1jmu. Povinnou osobu samoz\u0159ejm\u011b nebude oby\u010dejn\u00fd \u010dlov\u011bk, kter\u00fd prod\u00e1v\u00e1 sv\u016fj vlastn\u00ed byt, nebo\u0165 povinnou osobou m\u016f\u017ee b\u00fdt jen ten, kdo danou \u010dinnost vykon\u00e1v\u00e1 v souvislosti s podnik\u00e1n\u00edm.<\/p>\n
Povinn\u00e9 osoby, na kter\u00e9 AML z\u00e1kon nov\u011b dopad\u00e1, maj\u00ed povinnost do 60 dn\u016f ode dne, kdy se staly povinnou osobou (v posuzovan\u00e9m p\u0159\u00edpad\u011b do 2. 3. 2021), pod\u0159\u00eddit se povinnostem stanoven\u00fdm v AML z\u00e1kon\u011b.<\/p>\n
Povinnosti dle AML z\u00e1kona lze rozd\u011blit do dvou kategori\u00ed: povinnosti vztahuj\u00edc\u00ed se k ur\u010dit\u00e9mu obchodu (nap\u0159. identifikace a kontrola klienta) a povinnosti vztahuj\u00edc\u00ed se k samotn\u00e9mu statusu povinn\u00e9 osoby. Sem \u0159ad\u00edme zejm\u00e9na povinnost vypracovat p\u00edsemn\u011b syst\u00e9m vnit\u0159n\u00edch z\u00e1sad, postup\u016f a kontroln\u00edch opat\u0159en\u00ed k napln\u011bn\u00ed povinnost\u00ed stanoven\u00fdch AML z\u00e1konem, v\u010detn\u011b p\u00edsemn\u00e9ho hodnocen\u00ed rizik (\u201eAML program\u201c).<\/p>\n
AML program p\u0159edstavuje syst\u00e9m vnit\u0159n\u00edch z\u00e1sad, jejich\u017e zaveden\u00ed a uplat\u0148ov\u00e1n\u00ed sleduje \u00fa\u010del zm\u00edrn\u011bn\u00ed a \u00fa\u010dinn\u00e9ho \u0159\u00edzen\u00ed rizik legalizace v\u00fdnos\u016f z trestn\u00e9 \u010dinnosti a financov\u00e1n\u00ed terorismu, kter\u00e1 jsou identifikov\u00e1na v \u010d\u00e1sti hodnocen\u00ed rizik, je\u017e mohou nastat v p\u0159edm\u011btu \u010dinnosti povinn\u00e9 osoby a k napln\u011bn\u00ed dal\u0161\u00edch povinnost\u00ed stanoven\u00fdch AML z\u00e1konem. Jako p\u0159\u00edklad lze uv\u00e9st AML sm\u011brnici, AML formul\u00e1\u0159, pravidla hodnocen\u00ed rizik atd. Jedn\u00e1 se o pom\u011brn\u011b komplexn\u00ed set dokument\u016f a spad\u00e1 sem nap\u0159. i dostate\u010dn\u00e9 pro\u0161kolen\u00ed zam\u011bstnanc\u016f.<\/p>\n
Novela AML z\u00e1kona rovn\u011b\u017e v\u00fdrazn\u011b navy\u0161uje pokuty za p\u0159estupky. Povinn\u00e1 osoba se dopust\u00ed p\u0159estupku mimo jin\u00e9 t\u00edm, \u017ee nezavede syst\u00e9m vnit\u0159n\u00edch z\u00e1sad dle AML z\u00e1kona. Za tento p\u0159estupek ji m\u016f\u017ee b\u00fdt ulo\u017eena pokuta a\u017e ve v\u00fd\u0161i 10.000.000 K\u010d. V p\u0159\u00edpad\u011b opakovan\u00e9ho poru\u0161en\u00ed m\u016f\u017ee b\u00fdt pokuta je\u0161t\u011b vy\u0161\u0161\u00ed a v krajn\u00edm p\u0159\u00edpad\u011b lze povinn\u00e9 osob\u011b ulo\u017eit i z\u00e1kaz \u010dinnosti. Proto doporu\u010dujeme povinnosti vypl\u00fdvaj\u00edc\u00ed z AML z\u00e1kona nepodce\u0148ovat.<\/p>\n
V p\u0159\u00edpad\u011b z\u00e1jmu se na n\u00e1s samoz\u0159ejm\u011b nev\u00e1hejte obr\u00e1tit a r\u00e1di v\u00e1m s implementac\u00ed AML povinnost\u00ed pom\u016f\u017eeme. AML program jsme ji\u017e p\u0159ipravili na m\u00edru ke konkr\u00e9tn\u00edm pot\u0159eb\u00e1m a po\u017eadavk\u016fm n\u011bkolika developer\u016f a realitn\u00edch zprost\u0159edkovatel\u016f a jejich zam\u011bstnance v t\u00e9to problematice pro\u0161kolili.<\/p>\n
Zdroj: Na\u0159\u00edzen\u00ed EP a Rady (EU) 2020\/1503 ze dne 7.10.2020<\/p>\n","protected":false},"excerpt":{"rendered":"
Ka\u017ed\u00fd, kdo v r\u00e1mci sv\u00e9 podnikatelsk\u00e9 \u010dinnosti nakupuje a prod\u00e1v\u00e1 nemovit\u00e9 v\u011bci, je povinen se pod\u0159\u00eddit do 2. 3. 2021 AML z\u00e1konu. Co\u017e v praxi znamen\u00e1, \u017ee je v t\u00e9to lh\u016ft\u011b povinen zejm\u00e9na vypracovat vlastn\u00ed AML program. V p\u0159\u00edpad\u011b poru\u0161en\u00ed t\u011bchto povinnost\u00ed hroz\u00ed povinn\u00fdm osob\u00e1m milionov\u00e9 pokuty. Evropsk\u00e1 unie vypracovala rozs\u00e1hlou legislativu, kter\u00e1 si klade […]<\/p>\n","protected":false},"author":1,"featured_media":5464,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[78],"tags":[79],"class_list":["post-6809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bnt","tag-czech"],"acf":[],"_links":{"self":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6809","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/comments?post=6809"}],"version-history":[{"count":0,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/posts\/6809\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media\/5464"}],"wp:attachment":[{"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/media?parent=6809"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/categories?post=6809"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lynx.legal\/cs\/wp-json\/wp\/v2\/tags?post=6809"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}