+Article 59 2

Article 59 2

2.   In the following cases, only the class of beneficiaries and its characteristics shall be identified:

(a)

pension schemes within the scope of Directive (EU) 2016/2341;

(b)

employee financial ownership or participation schemes, provided that Member States, following an appropriate risk assessment, have concluded a low risk of misuse for money laundering or terrorist financing;

(c)

legal entities similar to express trusts under Article 57, express trusts and similar legal arrangements under Article 58, provided that:

(i)

the legal entity, the express trust or similar legal arrangement is set up for a non-profit or charitable purpose; and

(ii)

following an appropriate risk assessment, Member States have concluded that the category of legal entity, express trust or similar legal arrangement is at a low risk of misuse for money laundering or terrorist financing.

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1.1 Referencias

1.2 Requisitos identificados

1.3 Estándares relacionados

2. Requisitos identificados

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