# AMLR Art. 32 — Guidelines on ML/TF risks > GwG Art. 25 as revised (SRO regulation extended to advisers) is in force 1 October 2026; AMLR Art. 32's 10 July 2027 guideline deadline is the AMLR's general application date. - **Part of:** [[AMLR]] - **FATF keying:** [[FATF R.34 - Guidance and feedback|FATF R.34]] - **Swiss provisions:** _none_ - **Detailed citation:** FINMA/SRO guidance; national risk report ## What it requires By 10 July 2027, AMLA must issue guidelines defining the money-laundering and terrorist-financing risks, trends and methods linked to geographical areas outside the Union that obliged entities face, drawing on the Annex III risk factors. Where higher-risk situations are identified, the guidelines must include enhanced due diligence measures obliged entities should consider applying. AMLA reviews the guidelines at least every two years, taking account of external evaluations, assessments and reports. ## Swiss position No single Swiss body performs this function. FINMA issues supervisory guidance on geographic and other risk factors, and self-regulatory organisations set duties for their affiliated members through their regulations under GwG Art. 25 - a provision revised, effective 1 October 2026, to cover "angeschlossene Personen" (affiliated persons) generally rather than only "Finanzintermediäre," reflecting the extension of SRO regulation to advisers. Periodic national risk assessment reports supplement this picture. ## Key divergences AMLR Art. 32 centralises the geographic-risk guideline function in one EU authority, AMLA, on a fixed statutory deadline and a mandatory two-year review cycle, feeding directly into the enhanced-due-diligence framework of Art. 34. Switzerland has no equivalent single issuer or statutory review cycle: the function is distributed across FINMA supervisory guidance, SRO regulations under GwG Art. 25, and separate national risk assessment reporting, none of which is bound to AMLA's periodicity or scope. ## Effective dates GwG Art. 25 as revised (SRO regulation extended to advisers) is in force 1 October 2026; AMLR Art. 32's 10 July 2027 guideline deadline is the AMLR's general application date. ## Authoritative text > [!quote]- Regulation (EU) 2024/1624 (AMLR), Article 32 — English text (EUR-Lex, CELEX 32024R1624) > **Article 32** > *Guidelines on money laundering and terrorist financing risks, trends and methods* > 1. By 10 July 2027, AMLA shall issue guidelines defining the money laundering and terrorist financing risks, trends and methods involving any geographical area outside the Union to which obliged entities are exposed. AMLA shall take into account, in particular, the risk factors listed in Annex III. Where situations of higher risk are identified, the guidelines shall include enhanced due diligence measures that obliged entities shall consider applying to mitigate such risks. > 2. AMLA shall review the guidelines referred to in paragraph 1 at least every 2 years. > 3. When issuing and reviewing the guidelines referred to in paragraph 1, AMLA shall take into account evaluations, assessments or reports of Union institutions, bodies, offices and agencies, international organisations and standard setters with competence in the field of preventing money laundering and combating terrorist financing. ## Sources - AMLR Art. 32 — CELEX 32024R1624 - GwG SR 955.0, Art. 25 - GwG (as amended, BBl 2025 2899), Art. 25