# AMLR Art. 73 — Tipping-off prohibition > GwG Art. 10a Abs. 5 covers dealers and, since 1 October 2026, advisers; supervisory authorities/organisations and their auditors do not count as third parties (2025 GwG revision, BBl 2025 2899). - **Part of:** [[AMLR]] - **FATF keying:** [[FATF R.21 - Tipping-off and confidentiality|FATF R.21]] - **Swiss provisions:** [[GwG Art. 10a - Prohibition of information (no tipping-off)|GwG Art. 10a]] - **Detailed citation:** GwG Art. 10a (incl. new Abs. 5) ## What it requires Obliged entities, staff and agents may not tell the customer or third parties that a transaction is being assessed, that a report has been or will be made under Art. 69/70, or that an ML/TF analysis is under way (para 1). Excluded: disclosure to supervisors or for investigating/prosecuting crime (2); intra-group sharing including third-country branches (3); sharing within networks of common-ownership structures for lawyers/auditors/notaries and similar (4); disclosure on the same transaction between credit/financial institutions and the Art. 3(3)(a)-(b) professions (5); for those professions, dissuading a client from illegal activity is not disclosure (6). ## Swiss position GwG Art. 10a (Informationsverbot): Abs. 1 bars the financial intermediary from informing the affected person or third parties that it has filed a report under Art. 9 or StGB Art. 305ter Abs. 2; the authorities and organisations responsible for supervision under GwG Art. 12 or FINMAG Art. 43a, and the persons who carry out audits within that supervision, do not count as third parties. Abs. 2 lets it inform another intermediary able to freeze the assets if it cannot itself. Abs. 3 lets it tell another GwG-bound intermediary that a report was filed, where necessary for compliance, if both share a contractually agreed joint wealth-management service for the client or belong to the same group; Abs. 4 binds the recipient to the same ban. Abs. 5 extends the ban to dealers, and from 1.10.2026 also to advisers, with supervisory authorities/organisations and their auditors expressly excluded as third parties. Abs. 6 exempts safeguarding one's own interests in civil, criminal or administrative proceedings. ## Key divergences AMLR Art. 73(4) opens disclosure to a wide range of network structures shared by lawyers, notaries, auditors and similar independent professionals with common ownership, management or compliance control; GwG Art. 10a(3) only lets one financial intermediary tell another, and only where they run a contractually agreed joint wealth-management service or share a group. AMLR Art. 73(5) lets credit/financial institutions and the Art. 3(3)(a)-(b) professions on the same transaction disclose to one another; the Swiss provision has no equivalent same-transaction carve-out reaching non-financial-intermediary professions. AMLR Art. 73(6)'s dissuasion carve-out is confined to Art. 3(3)(a)-(b) obliged entities (lawyers, notaries, independent legal professionals); GwG Art. 10a has no stated dissuasion carve-out. The Swiss list of non-third-parties (the Art. 12 supervisors and the persons auditing for them) is narrower than AMLR Art. 73(2), which also covers disclosure for investigating and prosecuting crime. ## Effective dates GwG Art. 10a Abs. 5 covers dealers and, since 1 October 2026, advisers; supervisory authorities/organisations and their auditors do not count as third parties (2025 GwG revision, BBl 2025 2899). ## Further connections *These links come from an article-by-article comparison of the primary texts. They add to the provisions listed at the top of this note and make no equivalence claim.* - [[GwG Art. 11a - MROS request for additional information|GwG Art. 11a]] — Both bar disclosing information given to the FIU in answer to its requests. GwG Art. 11a Abs. 4 does so by applying the Art. 10a Abs. 1 and 5 ban on disclosing a report, by analogy, to those who receive an MROS request (Abs. 2, 2bis); AMLR 73(1) expressly covers any information transmitted under Art. 69 or 70. *(related)* ## Authoritative text > [!quote]- Regulation (EU) 2024/1624 (AMLR), Article 73 — English text (EUR-Lex, CELEX 32024R1624) > **Article 73** > *Prohibition of disclosure* > 1. Obliged entities and their directors, employees, or persons in comparable positions, including agents and distributors, shall not disclose to the customer concerned or to other third persons the fact that transactions or activities are being or have been assessed in accordance with Article 69, that information is being, will be or has been transmitted in accordance with Article 69 or 70 or that a money laundering or terrorist financing analysis is being, or may be, carried out. > 2. Paragraph 1 shall not apply to disclosures to competent authorities and to self-regulatory bodies where they perform supervisory functions, or to disclosure for the purposes of investigating and prosecuting money laundering, terrorist financing and other criminal activity. > 3. By way of derogation from paragraph 1 of this Article, disclosure may take place between obliged entities that belong to the same group, or between such entities and their branches and subsidiaries established in third countries, provided that those branches and subsidiaries fully comply with the group-wide policies and procedures, including procedures for sharing information within the group, in accordance with Article 16, and that the group-wide policies and procedures comply with the requirements set out in this Regulation. > 4. By way of derogation from paragraph 1 of this Article, disclosure may take place between obliged entities as referred to in Article 3, point (3)(a) and (b), or entities from third countries which impose requirements equivalent to those laid down in this Regulation, who perform their professional activities, whether as employees or not, within the same legal person or a larger structure to which the person belongs and which shares common ownership, management or compliance control, including networks or partnerships. > 5. For obliged entities referred to in Article 3, points (1), (2), (3)(a) and (b), in cases relating to the same transaction involving two or more obliged entities, and by way of derogation from paragraph 1 of this Article, disclosure may take place between the relevant obliged entities provided that they are located in the Union, or with entities in a third country which imposes requirements equivalent to those laid down in this Regulation, and that they are subject to professional secrecy and personal data protection requirements. > 6. Where the obliged entities referred to in Article 3, point (3)(a) and (b), seek to dissuade a client from engaging in illegal activity, that shall not constitute disclosure within the meaning of paragraph 1 of this Article. ## Sources - AMLR Art. 73 — CELEX 32024R1624 - GwG SR 955.0, Art. 10a - GwG (as amended, in force 1.10.2026), Art. 10a Abs. 5