AED ¦ New Circular No. 792 ter strengthens customer identification rules for AML/CFT compliance in Luxembourg
Circular No. 792 ter enhances customer identification and verification requirements for AML/CFT compliance among AED-Supervised Professionals in Luxembourg
Circular No. 792 ter, issued on July 28, 2025, updates the obligations of professionals subject to the control and supervision of the Administration de l’Enregistrement, des Domaines et de la TVA (AED) in Luxembourg in the fight against money laundering and terrorist financing. This circular reinforces the requirements for identifying and verifying the identity of individual customers, in line with the amended law of November 12, 2004, which governs anti-money laundering and counter-terrorism financing (AML/CFT) measures.
Professionals under AED supervision are required to identify their customers and verify their identities based on documents, data, or information obtained from reliable and independent sources. This includes electronic identification methods and trust services recognized under Regulation (EU) No. 910/2014 (commonly known as the eIDAS Regulation), or any other secure identification process approved by relevant national authorities. The identification documents must be issued by public authorities and may include identity cards, passports, or other similar documents from reliable sources.
It is essential that such identification documents are valid, signed by the customer, and contain a clear photograph. Professionals must ensure that these documents are understandable, intelligible, and legible both to themselves and to supervisory authorities. In particular, when dealing with foreign identity documents that are not Luxembourgish, the key information, such as
- surname(s),
- first name(s),
- gender,
- nationality,
- date of birth,
- identity document number,
- expiry date, and
- issuing country,
should be presented in English as well as the original language. This requirement ensures that the content of the identity document is fully comprehensible to both professionals and supervisory bodies.
Customer identification must take place before establishing any business relationship. In addition, ongoing vigilance is required throughout the duration of the business relationship to confirm the continued validity of the identity documents. Whether identification occurs in person or remotely, professionals must carry out verification and retain material and effective proof of this process. The responsibility for providing such proof lies entirely with the professional.
The mechanisms used for identification and the level of vigilance applied must be proportionate and appropriate to the risks identified by the professional’s risk assessment. This risk-based approach means that the method and extent of customer identity verification should directly reflect the outcome of prior analysis conducted by the professional.
It is important to distinguish between verification carried out by professionals and authentication (the certification of conformity), which is performed by competent and independent authorities. Authentication can serve as an additional means to verify a customer’s identity but should not be confused with the verification obligation placed on professionals.
This circular replaces the earlier Circular No. 792 dated January 25, 2019, and Circular No. 792 bis dated October 30, 2020. By clarifying these identification requirements and emphasizing ongoing vigilance and language standards for foreign documents, Circular No. 792 ter aims to strengthen Luxembourg’s AML/CFT framework and improve transparency in professional customer due diligence processes.
Dive deeper
- AED ¦ Circular No. 792 ter ¦ Link