Article 73 › 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.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04