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Version status: Entered into force | Document consolidation status: No known changes
Version date: 9 July 2018 - onwards
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Article 1 Amendments to Directive (EU) 2015/849

Directive (EU) 2015/849 is amended as follows:

(1) point (3) of Article 2(1) is amended as follows:

(a) point (a) is replaced by the following:

'(a) auditors, external accountants and tax advisors, and any other person that undertakes to provide, directly or by means of other persons to which that other person is related, material aid, assistance or advice on tax matters as principal business or professional activity;';

(b) point (d) is replaced by the following:

'(d) estate agents including when acting as intermediaries in the letting of immovable property, but only in relation to transactions for which the monthly rent amounts to EUR 10 000 or more;';

(c) the following points are added:

'(g) providers engaged in exchange services between virtual currencies and fiat currencies;

(h) custodian wallet providers;

(i) persons trading or acting as intermediaries in the trade of works of art, including when this is carried out by art galleries and auction houses, where the value of the tran

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