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Aktsamhetskravet i penningtvättslagen - Om lagstiftning, tillsyn och normbildning

Karjatkar Öberg, Karolina LU (2026) HARH13 20252
Department of Business Law
Abstract
This thesis examines the requirement of due diligence under the Swedish Anti-Money Laundering Act (2017:630) and how its content is shaped through the structure of the legislation, its preparatory works, and the supervisory framework of the Swedish Financial Supervisory Authority. The Anti-Money Laundering Act is designed as a framework statute, meaning that key obligations are formulated through open-ended terms such as “adequate,” “appropriate,” and “tailored.” Due diligence therefore does not appear as a separate and clearly delimited provision, but rather as a principle that emerges through how obliged entities fulfill their statutory obligations in practice and how these obligations are adapted to identified risks.

The regulatory... (More)
This thesis examines the requirement of due diligence under the Swedish Anti-Money Laundering Act (2017:630) and how its content is shaped through the structure of the legislation, its preparatory works, and the supervisory framework of the Swedish Financial Supervisory Authority. The Anti-Money Laundering Act is designed as a framework statute, meaning that key obligations are formulated through open-ended terms such as “adequate,” “appropriate,” and “tailored.” Due diligence therefore does not appear as a separate and clearly delimited provision, but rather as a principle that emerges through how obliged entities fulfill their statutory obligations in practice and how these obligations are adapted to identified risks.

The regulatory framework is based on a risk-based approach, under which obliged entities are expected to identify, assess, and mitigate money laundering risks within their operations. Risk assessment influences all central preventive measures, including customer due diligence, monitoring, reporting, and internal procedures. The preparatory works emphasizethat this flexibility is intentional, as the legislation must be applicable to a wide range of entities and adaptable to changing risk environments. The regulations issued by the Swedish Financial Supervisory Authority further contribute to clarifying what may be regarded as adequate and appropriate measures in practice and thus constitute an important interpretative basis for determining the level of due diligence required. (Less)
Abstract (Swedish)
Denna uppsats analyserar aktsamhetskravet i penningtvättslagen (2017:630) och hur kravet ges innehåll genom lagens konstruktion, förarbeten samt Finansinspektionens föreskrifter och tillsyn. Penningtvättslagen är utformad som en ramlag, vilket innebär att centrala skyldigheter formuleras genom öppna värdeord såsom ”tillräckliga”, ”ändamålsenliga” och ”anpassade”. Aktsamhet framträder därmed inte som en självständig och avgränsad bestämmelse, utan som en princip som kommer till uttryck genom hur verksamhetsutövaren fullgör sina skyldigheter i praktiken och hur dessa anpassas utifrån identifierade risker.

Regelverket bygger på ett riskbaserat angreppssätt där verksamhetsutövaren förväntas identifiera, bedöma och hantera risker för... (More)
Denna uppsats analyserar aktsamhetskravet i penningtvättslagen (2017:630) och hur kravet ges innehåll genom lagens konstruktion, förarbeten samt Finansinspektionens föreskrifter och tillsyn. Penningtvättslagen är utformad som en ramlag, vilket innebär att centrala skyldigheter formuleras genom öppna värdeord såsom ”tillräckliga”, ”ändamålsenliga” och ”anpassade”. Aktsamhet framträder därmed inte som en självständig och avgränsad bestämmelse, utan som en princip som kommer till uttryck genom hur verksamhetsutövaren fullgör sina skyldigheter i praktiken och hur dessa anpassas utifrån identifierade risker.

Regelverket bygger på ett riskbaserat angreppssätt där verksamhetsutövaren förväntas identifiera, bedöma och hantera risker för penningtvätt inom den egna verksamheten. Riskbedömningen får genomslag i samtliga centrala åtgärder, såsom kundkännedom, övervakning, rapportering och interna rutiner. Förarbetena betonar att denna flexibilitet är avsiktlig, eftersom lagen måste kunna tillämpas på ett brett spektrum av verksamheter och samtidigt vara anpassningsbar till föränderliga riskbilder. Finansinspektionens föreskrifter bidrar till att konkretisera vad som i praktiken kan anses utgöra tillräckliga och ändamålsenliga åtgärder och utgör därmed ett centralt tolkningsunderlag vid bedömningen av aktsamhetsnivån. (Less)
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author
Karjatkar Öberg, Karolina LU
supervisor
organization
course
HARH13 20252
year
type
M2 - Bachelor Degree
subject
keywords
Penningtvätt, penningtvättslag, aktsamhetskrav, riskbaserat förhållningssätt, verksamhetsutövare, Finansinspektionen.
language
Swedish
id
9219259
date added to LUP
2026-01-27 08:36:04
date last changed
2026-01-27 08:36:04
@misc{9219259,
  abstract     = {{This thesis examines the requirement of due diligence under the Swedish Anti-Money Laundering Act (2017:630) and how its content is shaped through the structure of the legislation, its preparatory works, and the supervisory framework of the Swedish Financial Supervisory Authority. The Anti-Money Laundering Act is designed as a framework statute, meaning that key obligations are formulated through open-ended terms such as “adequate,” “appropriate,” and “tailored.” Due diligence therefore does not appear as a separate and clearly delimited provision, but rather as a principle that emerges through how obliged entities fulfill their statutory obligations in practice and how these obligations are adapted to identified risks.

The regulatory framework is based on a risk-based approach, under which obliged entities are expected to identify, assess, and mitigate money laundering risks within their operations. Risk assessment influences all central preventive measures, including customer due diligence, monitoring, reporting, and internal procedures. The preparatory works emphasizethat this flexibility is intentional, as the legislation must be applicable to a wide range of entities and adaptable to changing risk environments. The regulations issued by the Swedish Financial Supervisory Authority further contribute to clarifying what may be regarded as adequate and appropriate measures in practice and thus constitute an important interpretative basis for determining the level of due diligence required.}},
  author       = {{Karjatkar Öberg, Karolina}},
  language     = {{swe}},
  note         = {{Student Paper}},
  title        = {{Aktsamhetskravet i penningtvättslagen - Om lagstiftning, tillsyn och normbildning}},
  year         = {{2026}},
}