Abstract: In order to study the way in which in the contemporary world profits are 'washed' as a result of illegal  activities  and  the  routes  that  money  go  through,  involves   complex  investigations  and  a considerable amount of work. Countries that have regulated as a independent criminal offense, the offense of money laundering, have also included in its scope those actions taken to achieve hiding the illicit origin of values from committing this offense. The mixing of legal and illegal profits and the reporting of the total earnings from the business as the legal means for money laundering. Through this practice, all cycle stages of money laundering are combined .Financial funds [...]