Here’s a summary of the EU legal acts you provided:
Commission Delegated Regulation (EU) 2026/46
This regulation places Russia on the EU’s list of high-risk countries concerning money laundering and terrorist financing. The move, triggered by Russia’s suspension from the Financial Action Task Force (FATF), means EU banks and financial institutions must now apply tougher checks on transactions involving Russia due to weaknesses identified in the country’s financial crime safeguards.
Commission Delegated Regulation (EU) 2026/83
This regulation updates the EU’s list of high-risk countries for money laundering and terrorist financing. Bolivia and the British Virgin Islands are added to the list of countries that have committed to improving their anti-money laundering efforts in collaboration with the Financial Action Task Force (FATF). At the same time, Burkina Faso, Mali, Mozambique, Nigeria, South Africa, and Tanzania have been removed from the list due to progress in strengthening their AML/CFT regimes. EU financial institutions must now apply enhanced due diligence to transactions involving Bolivia and the British Virgin Islands.
Commission Delegated Regulation (EU) 2026/57
This regulation focuses on conservation efforts in the Havet kring Ven area of the Baltic Sea, a protected Natura 2000 site. It aims to safeguard marine life, particularly harbor porpoises and grey seals, by restricting fishing practices. The regulation bans the use of static nets without acoustic deterrent devices (ADDs) to prevent accidental catches of harbor porpoises. Additionally, it mandates that all fishing vessels in the area use Automatic Identification Systems (AIS) for monitoring purposes.
Notice on the Entry into Force of the Amending Protocol between the EU and San Marino
This notice confirms that the updated agreement between the EU and San Marino on the automatic exchange of financial information took effect on January 1, 2026. The agreement aims to improve international tax cooperation between the EU and San Marino by facilitating the sharing of financial account information.
Review of each of legal acts published today:
Commission Delegated Regulation (EU) 2026/46 of 3 December 2025 amending Delegated Regulation (EU) 2016/1675 to add Russia to the list of high-risk third countries with strategic deficiencies
Here’s a breakdown of Commission Delegated Regulation (EU) 2026/46:
**1. Essence:**
This regulation amends Delegated Regulation (EU) 2016/1675 to include Russia on the EU’s list of high-risk third countries with strategic deficiencies in their anti-money laundering and counter-terrorist financing (AML/CFT) regimes. This decision stems from the suspension of Russia’s membership in the Financial Action Task Force (FATF) due to its violation of FATF’s core principles and the identified weaknesses in Russia’s AML/CFT framework. The inclusion of Russia on this list means that obliged entities within the EU (like banks) must apply enhanced due diligence measures when dealing with transactions involving Russia.
**2. Structure and Main Provisions:**
* **Recitals:** The regulation’s preamble (recitals) outlines the reasons for the amendment, referencing the need to protect the EU’s financial system, the integration of the international financial system, and the implications of Russia’s FATF suspension. It highlights specific strategic deficiencies in Russia’s AML/CFT regime.
* **Article 1:** This is the core of the regulation. It states that the Annex to Delegated Regulation (EU) 2016/1675 is amended as per the Annex to this new regulation.
* **Article 2:** Specifies the date of entry into force – the twentieth day following its publication in the Official Journal of the European Union.
* **Annex:** This adds a new category to the Annex of Delegated Regulation (EU) 2016/1675: “High-risk third countries which are not identified as being subject to calls for action or increased monitoring by the FATF, but whose membership in that international standard-setter is suspended,” and lists the Russian Federation under this category.
**Changes Compared to Previous Versions:**
The key change is the addition of a new category to the list of high-risk third countries and the inclusion of Russia in that new category. This reflects a shift in the EU’s assessment of the risks posed by Russia’s AML/CFT regime following its suspension from FATF.
**3. Main Provisions Important for Use:**
* **Inclusion of Russia as a High-Risk Third Country:** This is the most significant aspect. EU financial institutions and other obliged entities must now apply enhanced due diligence measures when dealing with individuals, entities, and transactions connected to Russia. This includes stricter scrutiny of transactions, enhanced monitoring, and potentially, the requirement to file suspicious transaction reports (STRs) more frequently.
* **New Category of High-Risk Countries:** The creation of a new category for countries suspended from FATF membership is also important. It signals that the EU is willing to independently assess AML/CFT risks, even if a country isn’t explicitly blacklisted by FATF.
* **Obligations for EU entities:** The regulation directly impacts obliged entities under the EU’s AML/CFT directive. They need to update their internal procedures and risk assessments to account for the increased risk associated with Russia.
**:** This regulation has direct implications for Ukraine and Ukrainians. Due to the ongoing conflict and Russia’s actions, any financial flows involving Russia carry a heightened risk of being linked to activities that undermine Ukrainian sovereignty or facilitate sanctions evasion. Ukrainians and businesses operating in or with ties to Ukraine should be particularly aware of the enhanced scrutiny that will be applied to transactions involving Russia.
Commission Delegated Regulation (EU) 2026/83 of 4 December 2025 amending Delegated Regulation (EU) 2016/1675 to add Bolivia and the British Virgin Islands to the list of high-risk third countries which have provided a written high-level political commitment to address the identified deficiencies and have developed an action plan with the FATF, and to remove Burkina Faso, Mali, Mozambique, Nigeria, South Africa and Tanzania from that list
This Commission Delegated Regulation (EU) 2026/83 updates the list of high-risk third countries with strategic deficiencies in their anti-money laundering and counter-terrorist financing (AML/CFT) regimes. The regulation aims to protect the integrity of the EU’s financial system by identifying countries that pose a significant threat due to weaknesses in their AML/CFT frameworks.
The regulation amends Delegated Regulation (EU) 2016/1675 by updating the list of high-risk third countries. Specifically, it adds Bolivia and the British Virgin Islands to the list of countries that have made a high-level political commitment to address identified deficiencies and have developed an action plan with the Financial Action Task Force (FATF). Conversely, it removes Burkina Faso, Mali, Mozambique, Nigeria, South Africa, and Tanzania from the list, as these countries have made significant progress in improving their AML/CFT regimes. The amendment is reflected in the new table provided in the Annex, which replaces the previous list of high-risk third countries.
The most important provision of this regulation is the updated list of high-risk third countries in the Annex. Financial institutions and other obliged entities within the EU must apply enhanced due diligence measures when dealing with individuals or entities from these listed countries. This includes Bolivia and the British Virgin Islands, which have been newly added. The removal of Burkina Faso, Mali, Mozambique, Nigeria, South Africa, and Tanzania from the list means that the enhanced due diligence measures are no longer required for these countries.
Commission Delegated Regulation (EU) 2026/57 of 24 October 2025 amending Delegated Regulation (EU) 2017/117 as regards conservation measures in the Havet kring Ven site in the Baltic Sea and the correction of a number of errors thereof
This Commission Delegated Regulation (EU) 2026/57 amends Delegated Regulation (EU) 2017/117, focusing on conservation measures within the Havet kring Ven site in the Baltic Sea. The key aim is to protect harbour porpoises, sandbanks, reefs, and grey seals by regulating fishing activities. The regulation introduces a prohibition on fishing with static nets without the use of acoustic deterrent devices (ADD) in the specified Natura 2000 site. It also mandates the use of Automatic Identification Systems (AIS) on all fishing vessels operating in the designated area.
The regulation modifies Article 2 of Delegated Regulation (EU) 2017/117 by adding a definition of static nets. It introduces a new paragraph 3 to Article 3, which prohibits fishing with static nets without ADDs in Areas 3, including recreational fisheries. The regulation also updates Article 4 to include Areas 1, 2, and 3 under the control provisions of Council Regulation (EC) No. 1224/2009. Additionally, it adds paragraph 2a to Article 4a, requiring all fishing vessels in Areas 3 to use AIS. The Annex is amended to include the coordinates defining “Areas 3,” specifically the Natura 2000 site Havet kring Ven (SE0430183).
The most important provisions of this regulation are the prohibition of fishing with static nets without ADDs in Areas 3 and the requirement for all fishing vessels operating in Areas 3 to be equipped with AIS. Member States are required to review data on incidental catches of harbour porpoises annually, with an assessment due by December 31, 2026, to potentially adjust conservation measures. This regulation is crucial for balancing fisheries management with the protection of marine biodiversity in the Baltic Sea.
Information relating to the entry into force of the Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information to improve international tax compliance
This notice announces the entry into force of the Amending Protocol to the Agreement between the European Union and the Republic of San Marino on the automatic exchange of financial account information. The protocol aims to improve international tax compliance. It entered into force on January 1, 2026, following the completion of the necessary procedures on December 24, 2025.
This Official Journal notice simply confirms the effective date of the Amending Protocol. It does not contain a detailed structure or provisions itself, but rather refers to the Amending Protocol, which was published earlier. The original agreement and the amending protocol likely contain provisions detailing the scope of information to be exchanged, the financial institutions involved, and the procedures for the automatic exchange.
The most important aspect of this notice is the date of entry into force. Financial institutions and tax authorities in both the EU and San Marino need to be aware of this date to ensure compliance with the automatic exchange of financial account information requirements as outlined in the underlying agreement and its amending protocol.
