2. Paragraph 1 shall not apply to notaries, lawyers, other independent legal professionals, auditors, external accountants and tax advisors, to the extent that those persons ascertain the legal position of their client, or perform the task of defending or representing that client in, or concerning, judicial proceedings, including providing advice on instituting or avoiding such proceedings.
The first subparagraph shall not apply when the obliged entities referred to therein:
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(a)
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take part in money laundering, its predicate offences or terrorist financing;
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(b)
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provide legal advice for the purposes of money laundering, its predicate offences or terrorist financing; or
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(c)
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know that the client is seeking legal advice for the purposes of money laundering, its predicate offences or terrorist financing; knowledge or purpose may be inferred from objective factual circumstances.
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