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Knowledge Base
Visit our Knowledge Base, where you will find laws, regulations, circulars and other relevant texts.
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International Level
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Supranational Level
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EU ¦ European Union
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Legislator
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EC ¦ European Commission
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EP and Council ¦ European Parliament and the Council of the EU
- Directive (EU) 2015/849 prevention of the use of the financial system for the purposes of ML or TF (v20241230)
- Directive (EU) 2024/1260 on asset recovery and confiscation (v20240424)
- Regulation (EU) 2024/1620 establishing the Authority for AML and CFT (v20240619)
- Regulation (EU) 2024/1624 on the prevention of the use of the financial system for the purposes of ML or TF (v20240619)
- Directive (EU) 2024/1640 on the mechanisms to be put in place for the prevention of the use of the financial system for the purposes of ML or TF (v20240619)
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Supervisory Authorities
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AMLA ¦ Anti-Money Laundering Authority
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AMLAR [Regulation (EU) 2024/1620]
- 5(5)e, 43(1) AMLAR ¦ Methods and procedures for the conduct of joint analyses by FIUs of cross-border cases
- 8 AMLAR ¦ AML/CFT Supervisory Methodology: (i) notches on scores
- 8 AMLAR ¦ AML/CFT Supervisory Methodology: (ii) intensity, (iii) priorities, and (iv) tools of supervision
- 11(6) AMLAR ¦ RTS specifying the central AML/CFT database
- 12(7) AMLAR ¦ RTS on the selection of the 40 financial institutions for direct supervision
- 12(7) AMLAR Draft RTS on the risk assessment for the purpose of selection of credit institutions, financial institutions and groups of credit and financial institutions for direct supervision under Article 12(7) of the AMLAR
- 40(1) AMLAR ¦ Methods and criteria for the selection and prioritisation of cases relevant for joint analyses
- 40(2) AMLAR ¦ Annual list of priority areas for the conduct of joint analyses
- 41(2) AMLAR ¦ ITS to specify the format of reporting by AMLA to EPPO
- 91(2) AMLAR ¦ Memorandum of understanding (MoU) with the ESAs
- 92(3) AMLAR ¦ Memorandum of understanding (MoU) with the ECB
- 94(2) AMLAR ¦ Separate working arrangements with the LEAs (Europol, Euro-just, EPPO, OLAF)
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AMLR [Regulation (EU) 2024/1624]
- 9(4) AMLR ¦ GLs on internal policies, procedures and controls
- 10(4) AMLR ¦ GLs on business-wide risk assessment (BWRA)
- 16(4) AMLR ¦ RTS on Group-wide policies, procedures and controls
- 17(3) AMLR ¦ RTS on measures in third countries
- 18(8) AMLR ¦ GLs for obliged entities on outsourcing
- 19(9) AMLR ¦ RTS specifying the criteria for business relationships, occasional and linked transactions and lower thresholds
- 20(3) AMLR ¦ GLs on risk variables and risk factors
- 21(4) AMLR ¦ GLs with the EBA on AML/CFT measures under Directive 2014/92/EU, including de-risking.
- 26(5) AMLR¦ GLs on ongoing monitoring
- 28(1) AMLR ¦ RTS on CDD for (financial) OEs
- 28(1) AMLR ¦ RTS on CDD for (non-financial) OEs
- 28(1) Draft RTS under Article 28(1) of the AMLR on Customer Due Diligence
- 32(1) AMLR ¦ GLs on third-country AML/CFT risks, trends and methods, including EDD for higher-risk situations
- 34(5) AMLR ¦ GLs on verifying/calculating whether a customer holds at least EUR 50 million in assets
- 37(3) AMLR ¦ GLs on CASPs’ assessment criteria, risk measures, and action for unregistered or unlicensed respondents
- 40(2) AMLR ¦ GLs on mitigating measures for transfers to or from self-hosted addresses
- 42(2) AMLR ¦ GLs on identifying close associates and assessing PEP-related risk levels
- 50 AMLR ¦ GLs on reliance on other obliged entities
- 68 AMLR ¦ Delegated acts on penalty breaches, severity indicators and penalty criteria
- 69(3) AMLR ¦ ITS on the format to be used for STRs and for the provision of transaction records
- 69(5) AMLR ¦ GLs on indicators of suspicious activity or behaviours
- 81(1) AMLR ¦ ITS specifying the format to be used by FIUs for reporting information to the EPPO
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AMLD6 [Directive (EU) 2024/1640]
- 6(8) AMLD ¦ GLs on assessing fit and proper requirements and consistent supervisory application
- 19(10) AMLD ¦ GLs for FIUs on independence, analysis, information use, and suspension or monitoring procedures
- 28(1) AMLD ¦ Recommendations to FIUs on best practices for providing feedback to obliged entities, including its type and frequency
- 31(2) AMLD ¦ ITS on the format to be used for exchanging information among FIUs
- 31(3) AMLD ¦ RTS on the relevance and selection criteria for determining whether STRs concern another Member State
- 31(4) AMLD ¦ GLs for FIUs on handling reports concerning another Member State under Regulation (EU) 2024/1624
- 40(2) AMLD ¦ RTS on risk assessment methodology for (financial) OEs
- 40(2) AMLD ¦ RTS on risk assessment methodology for (non-financial) OEs
- 40(2) Draft RTS on the assessment of the inherent and residual risk profile of obliged entities under Article 40(2) of the AMLD
- 40(3) AMLD ¦ GLs for supervisors on risk-based supervision and risk-sensitive supervisory steps
- 41(2) AMLD ¦ RTS on AML/FT central contact points for PSPs, CASPs, EMIs
- 46(4) AMLD ¦ RTS on home/host cooperation between supervisors
- 49(14) AMLD ¦ RTS on AML/CFT financial supervisory colleges
- 50(13) AMLD ¦ RTS on AML/CFT supervisory colleges in the non-financial sector
- 51(4) AMLD ¦ ITS on the template for cooperation agreements with third-country supervisors
- 53(10) AMLD ¦ RTS on gravity of AML/CFT obligation breaches
- 53(10) Draft RTS under Article 53(10) of the AMLD6 on pecuniary sanctions, administrative measures and periodic penalty payments
- 53(11) AMLD ¦ GL on base amounts for imposing pecuniary sanctions
- 64(6) AMLD ¦ GLs on cooperation between financial supervisors and other competent authorities, including FIU involvement
- 69 AMLD ¦ GLs on cooperation between competent authorities and on factoring AML/CFT risks into supervision under other EU laws
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EBA ¦ European Banking Authority
- EBA/GL/2021/02 Final Report - The ML/TF Risk Factors Guidelines (v20210301)
- EBA/GL/2024/01 Final Report - The ML/TF Risk Factors Guidelines (v20240116)
- EBA/GL/2022/05 Final Report - Guidelines on AML/CFT compliance officers (v20220614)
- EBA/GL/2023/03 Final Report - Guidelines amending Guidelines to the ML/TF Risk Factors Guidelines in relation to NPOs
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ESMA ¦ European Securities and Markets Authority
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Judiciary
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National Level
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Luxembourg
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Legislator
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Grand-Duc (Grand Duke)
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Chambre des Députés (Chamber of Deputies)
- Law of 12 Nov 2004 ('AML/CTF') (v20250210)
- Law of 13 January 2019 establishing the Beneficial Owner Register (v20250201)
- Law of 10 July 2020 establishing a Register of Fiducies and Trusts (consolidated version) (v20220812)
- Law of 19 December 2020 on the implementation of restrictive measures in financial matters (v20220724)
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Règlement ministériel (Ministerial regulation)
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Executive Authorities
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Supervisory Authorities
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AED ¦ Administration de l'Enregistrement, des domaines et de la TVA
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CRF ¦ Cellule de Renseignement Financier (Luxembourg FIU)
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CSSF ¦ Commission de Surveillance du Secteur Financier
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Regulations
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Circulars
- CSSF Circular 17/650 (as amended by Circular CSSF 20-744) Predicate Tax Offences (v20200703)
- CSSF Circular 21/782 Adoption of the revised EBA Guidelines on ML/TF risk factors
- Circular CSSF 23/842 Adoption of the revised EBA guidelines in relation to NPOs
- CSSF Circular 24/854 Guidelines for the Collective Investment Sector on the AML/CFT Summary Report RC (SRRC) (v20240229)
- CSSF Circular 25/878 Adoption of the revised EBA ML/TF Risk Factors Guidelines (v20250408)
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FAQs
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Practical guidance
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Risk Assessments
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Conferences and presentations
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Administrative sanctions
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Other Luxembourg materials
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