Key data
| Regulation | Corrigendum — Directive (EU) 2015/849 (CELEX:32015L0849R(06)) |
|---|---|
| Publication | 10 March 2026 |
| Entry into force | Not specified |
| Affected parties | Credit institutions, insurance companies, notaries, lawyers, management companies, casinos and other obligated entities under anti-money laundering regulations |
| Category | Business Regulation |
| Scope | European Union |
Obligated entities under anti-money laundering regulations face a new review obligation. The corrigendum to Directive (EU) 2015/849, published on 10 March 2026 under reference CELEX:32015L0849R(06), corrects formal errors in the text of the directive on the prevention of the use of the financial system for money laundering or terrorist financing.
Although a corrigendum may seem like a minor procedural matter, in anti-money laundering regulation it is not. Correct interpretation of the text is essential: any misalignment between an entity's internal procedures and the corrected text may result in non-compliance with very significant sanctioning consequences.
What does this regulation establish?
This publication is a formal corrigendum to Directive (EU) 2015/849, the reference European standard on the prevention of money laundering and terrorist financing. Its purpose is to correct formal errors detected in the original text of the directive.
Although the nature of the corrections is technical, their practical scope may be relevant. According to published information, the corrections may affect the following obligation areas:
- Due diligence: customer knowledge procedures and identity verification.
- Beneficial ownership identification: obligations to identify natural persons who ultimately control or own an entity.
- Reporting of suspicious transactions: criteria and procedures for reporting transactions to SEPBLAC or equivalent bodies.
The original directive—Directive (EU) 2015/849—is the reference European framework regulation on anti-money laundering, transposed in Spain primarily through Law 10/2010, of 28 April, on the prevention of money laundering and terrorist financing. This corrigendum updates the reference European text, which may have implications for the interpretation of national obligations.
Economic and operational impact
The direct impact of this corrigendum is not of an immediate economic nature—it does not introduce new fees or modify amounts—but its operational and risk impact is real and must be assessed by the compliance officers of each entity.
The main impact vectors are:
- Cost of internal review: compliance, legal advice and internal audit departments will need to dedicate resources to comparing current procedures with the corrected text of the directive.
- Sanctioning risk: non-compliance with anti-money laundering regulations may result in very significant administrative sanctions. Maintaining procedures misaligned with the corrected text exposes the entity to this risk.
- Reputational risk: in sectors such as banking, insurance or legal advice, a sanctioning proceeding in anti-money laundering matters has a significant reputational impact.
For entities with established compliance programs, the effort may be limited to a specific review. For those with less developed procedures, this corrigendum is a warning signal to put their obligations in order.
Who does it affect?
This correction affects all obligated entities under anti-money laundering regulations. The corrigendum itself expressly identifies the following groups:
- Credit institutions (banks, savings banks, credit cooperatives)
- Insurance companies
- Notaries
- Lawyers
- Management companies (management firms, tax advisors, property managers)
- Casinos and other gaming operators
- Other professionals included in the scope of Directive (EU) 2015/849
If your professional or business activity places you in any of these groups, you must review your internal compliance procedures in light of the corrected text.
Practical example
Imagine a management firm with 15 employees providing tax and accounting advisory services to companies. As an obligated entity, it has implemented a money laundering prevention manual with due diligence and beneficial ownership identification procedures.
Following the publication of this corrigendum on 10 March 2026, the compliance officer of the management firm must:
- Access the corrected text of Directive (EU) 2015/849 in the EU Official Journal.
- Compare the corrections introduced with current internal procedures, especially regarding due diligence and beneficial ownership identification.
- If misalignments are detected, update the prevention manual and communicate the changes to the team.
Failure to do so exposes the management firm to sanctioning risk in the event of inspection by the competent supervisory authorities, given that the reference text has formally changed.
What should companies do now?
- Access the corrected text: download and review the official corrigendum published on 10 March 2026 (CELEX:32015L0849R(06)) in the EU Official Journal to identify exactly what has changed in the text of Directive (EU) 2015/849.
- Review internal compliance procedures: compare the corrected text with your money laundering prevention manual, paying special attention to due diligence procedures, beneficial ownership identification and reporting of suspicious transactions.
- Update internal documentation if necessary: if misalignments are detected between current procedures and the corrected text, update the prevention manual and affected internal protocols.
- Train your team: communicate any relevant changes to those responsible for implementing anti-money laundering procedures in your entity.
- Document the review: keep written record that the review has been carried out and the conclusions obtained. This documentation may be relevant in the event of inspection by supervisory authorities.
Frequently asked questions
What exactly does the corrigendum to Directive 2015/849 correct?
The corrigendum corrects formal errors in Directive (EU) 2015/849 on the prevention of the use of the financial system for money laundering or terrorist financing. Although these are technical corrections, they may affect specific due diligence obligations, beneficial ownership identification or reporting of suspicious transactions.
Which companies and professionals does this correction to the anti-money laundering directive affect?
It affects all obligated entities under anti-money laundering regulations: credit institutions, insurance companies, notaries, lawyers, management companies, casinos and other professionals included in the scope of Directive (EU) 2015/849.
What should I review in my company following this regulatory correction?
You should review your internal compliance procedures to ensure they align with the corrected text, especially regarding due diligence, beneficial ownership identification and reporting of suspicious transactions.
What sanctions can non-compliance with anti-money laundering regulations result in?
Non-compliance with anti-money laundering regulations can result in very significant administrative sanctions, which vary depending on the jurisdiction and the severity of the breach. In addition to financial penalties, sanctions may include suspension of activities, disqualification of managers and reputational damage.
Official source
Corrigendum to Directive (EU) 2015/849 of the European Parliament and of the Council
Reference: CELEX:32015L0849R(06)
Publication date: 10 March 2026
Source: EUR-Lex
Disclaimer: This article is for informational purposes only and does not constitute legal advice. The interpretation and application of anti-money laundering regulations may vary depending on the jurisdiction and specific circumstances of each entity. It is recommended to consult with a legal professional specializing in compliance and anti-money laundering to assess the impact of this corrigendum on your specific situation and to ensure full compliance with applicable regulations.