Abstract
The article deals with the anti-money laundering (AML) law in the context of current socio-economic changes, especially digitalisation. Firstly, the EU AML system is characterised. It consists of regulations concerning financial sector security, monitoring of transactions, ensuring traceability of resources (5th AMLD), and a limited harmonisation in the area of criminal law (6th AMLD). Secondly, the Polish AML legislation, mostly the AML bill of 2018, the penal code, and the code of criminal procedures, is reviewed in order to access its coherence with the European law. In conclusion, the EU law is implemented by Poland, especially when it comes to the definition of money laundering. However, there are two significant differences. Polish definition of the virtual currency is much more strict, which exclude from the scope of AML law multiple instruments. The second one is the set of entities obliged to disclose beneficial owners. EU AML rules require all legal entities to comply with that duty when in Poland it is limited only to companies not owned by the state, which increase the risk om money laundering.
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