# AMLR Art. 14 — Reporting of breaches and protection of reporting persons - **Part of:** [[AMLR]] - **FATF keying:** _none_ - **Swiss provisions:** _none_ - **Detailed citation:** - ## What it requires AMLR Art. 14(1) applies the EU Whistleblower Directive (2019/1937) to reports of breaches of the Regulation, Regulation (EU) 2023/1113 and any supervisor's administrative act, and to protecting the persons who report them. Art. 14(2) requires obliged entities to establish internal reporting channels meeting that Directive's requirements. Art. 14(3) exempts one-person obliged entities from the channel duty. ## Swiss position No internal AML reporting-channel duty of this kind is found in the Swiss texts reviewed. What exists is narrower and report-specific: GwG Art. 11 shields a person who reports in good faith under Art. 9 (suspicious-activity reporting to MROS) or who freezes assets under Art. 10 from liability for breach of official, professional or business secrecy or of contract. TJPG Art. 30 Abs. 4 gives the same liability shield to a financial intermediary that, in good faith, reports a discrepancy to the beneficial-ownership register under Art. 30. ## Key divergences AMLR Art. 14 requires obliged entities to run an internal channel through which staff can report suspected breaches of the Regulation itself, with Whistleblower-Directive-standard protections for the reporter. The Swiss provisions found serve a different function: GwG Art. 11 and TJPG Art. 30 Abs. 4 immunise a person who has already made a specific external report (an MROS suspicious-activity report, an asset freeze, or a transparency-register discrepancy notice) from secrecy- or contract-liability for having done so. Neither creates an internal channel for reporting compliance breaches generally, and neither protects an employee who raises a concern about their own employer's conduct rather than filing one of those specific reports. ## Authoritative text > [!quote]- Regulation (EU) 2024/1624 (AMLR), Article 14 — English text (EUR-Lex, CELEX 32024R1624) > **Article 14** > *Reporting of breaches and protection of reporting persons* > 1. Directive (EU) 2019/1937 of the European Parliament and of the Council (41) shall apply to the reporting of breaches of this Regulation, Regulation (EU) 2023/1113 and any administrative act issued by any supervisor, and to the protection of persons reporting such breaches. > 2. Obliged entities shall establish internal reporting channels that meet the requirements set out in Directive (EU) 2019/1937. > 3. Paragraph 2 shall not apply where the obliged entity is a natural person or a legal person whose activities are performed by one natural person only. ## Sources - AMLR Art. 14 - CELEX 32024R1624 - GwG SR 955.0, Art. 9, 11 - TJPG BBl 2025 2900, Art. 30