International standards
This section provides an overview of the texts published by the FATF and the Egmont Group.
For a complete list, see
The FATF Recommendations
and updated regularly since then.
Identification of beneficial/economic owners
- Best Practices on Beneficial Ownership for Legal Persons (October 2019)
Link to the FATF website
- Concealment of Beneficial Ownership (July 2018)
Link to the FATF website
- Guidance on Transparency and Beneficial Ownership (October 2014)
Link to the FATF website
- List of trusts and similar legal arrangements governed under the law of the Member States as notified to the Commission
2019/C 360/05 (October 2019)
Link to the European Union website
Risk assessment
- Luxembourg's national risk assessment regarding money laundering and terrorist financing
Link to the Ministry of Finance website
- Updated report from the Commission to the European Parliament and the Council on the assessment of the risk of money laundering and terrorist financing affecting the internal market and relating to cross-border activities
Link to the European Union website
- First report from the Commission to the European Parliament and the Council on the assessment of the risks of money laundering and terrorist financing affecting the internal market and relating to cross-border activities
Link to the European Union website
- Money laundering and terrorist financing risks
Link to the FATF website
- National money laundering and terrorist financing risk assessment (February 2013)
Link to the FATF website
- Guidance for applying a Risk-Based Approach to AML/CFT Supervision (March 2021)
Link to the FATF website
- Circular CSSF 19/732 as amended by Circular CSSF 24/861: Prevention of Money Laundering and Terrorist Financing: Clarifications on the Identification and Verification of the Identity of the Ultimate Beneficial Owner(s) (December 2019)
Link to the CSSF website
Guidance
Financial institutions
- Guidance on Digital ID (March 2020)
Link to the FATF website
- Risk-Based Approach for the Banking Sector (October 2014)
Link to the FATF website
- Guidance on Correspondent Banking (October 2016)
Link to the FATF website
- Guidance for a Risk-Based Approach to Prepaid Cards, Mobile Payments and Internet-Based Payment Services (June 2013)
Link to the FATF website
Insurance sector
- Risk-based Approach Guidance for the Life Insurance Sector (October 2018)
Link to the FATF website
Securities sector
- Risk-based Approach Guidance for the Securities Sector (October 2018)
Link to the FATF website
- CSSF analysis of AML/CFT risks for the collective investment sector
Link to the CSSF website
- CSSF FAQ regarding the fight against money laundering and terrorist financing (AML/CFT) for individuals/investors (June 2021)
Link to the CSSF website
Virtual currencies
- Vertical risk assessment: Virtual asset service providers (December 2020)
Link to the Ministry of Justice website
- Virtual Assets Red Flag Indicators of Money Laundering and Terrorist Financing (September 2020)
Link to the FATF website
- Updated Guidance for a Risk-Based Approach to Virtual Assets and Virtual Asset Service Providers (October 2021)
Link to the FATF website
Designated non-financial businesses and professions (DNFBPs)
- FATF Guidance for a Risk-Based Approach for Legal Professionals (June 2019)
Link to the FATF website
- FATF Guidance for a Risk-Based Approach for the Accounting Profession (June 2019)
Link to the FATF website
- FATF Guidance for a Risk-Based Approach for Trust and Company Service Providers (June 2019)
Link to the FATF website
- Guidance for a Risk-Based Approach for Money or Value Transfer Services (February 2016)
Link to the FATF website
Specific types and risks
- FATF/Egmont Trade-based Money Laundering: Trends and Developments (December 2020)
Link to the FATF website
- IEWG Report on child sexual abuse and exploitation (July 2020)
Link to the Egmont Group website
- FATF Report on Money Laundering and the Illegal Wildlife Trade (June 2020)
Link to the FATF website
- FATF Report on Financial Flows from Human Trafficking (August 2018)
Link to the FATF website
- FATF Report on Professional Money Laundering (July 2018)
Link to the FATF website
- FATF Report on Money Laundering Through the Physical Transportation of Cash (November 2015)
Link to the FATF website
Best practices
- Guide to Financial Investigations into Trafficking in Human Beings (November 2019)
Link to the OSCE website
- FATF President’s Paper: Anti-money laundering and counter terrorist financing for judges and prosecutors (June 2018)
Link to the FATF website
- The role of judges and prosecutors in tackling money laundering and terrorist financing: Experiences, challenges and best practices (October 2017)
Link to the FATF website
- Consolidated FATF Standards on Information Sharing (November 2017)
Link to the FATF website
- FATF Guidance – Private Sector Information Sharing (November 2017)
Link to the FATF website
- Best Practices on Combating the Abuse of Non-Profit Organisations (Recommendation 8) (June 2015)
Link to the FATF website
- Best practices paper: The Use of the FATF Recommendations to Combat Corruption (October 2013)
Link to the FATF website
- Best Practices Paper on Confiscation (Recommendations 4 and 38) and a Framework for Ongoing Work on Asset Recovery (October 2012)
Link to the FATF website
This is a representative list and should not be considered exhaustive.
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