# AMLR Art. 74 — High-value-goods threshold reports > GwG Art. 8a Abs. 2bis, 2ter and the revised Abs. 3-4 (CHF 15,000 precious-metals/stones threshold; real-estate dealers) are in force from 1 October 2026, inserted by the TJPG's amending annex (BBl 2025 2900). The CHF 100,000 general threshold in Abs. 1 is unchanged and already in force. - **Part of:** [[AMLR]] - **FATF keying:** [[FATF R.22 - DNFBPs - Customer due diligence|FATF R.22]] - **Swiss provisions:** [[GwG Art. 8a - Due diligence for dealers (cash|GwG Art. 8a]] - **Detailed citation:** GwG Art. 8a Abs. 1, 2bis (CHF 15,000 precious metals/stones), 3 (tranching), 4 (real-estate dealers taking cash) ## What it requires Persons trading in high-value goods must report to the FIU every sale of a motor vehicle at EUR 250,000 or more, watercraft at EUR 7,500,000 or more, or aircraft at EUR 7,500,000 or more, when the goods are acquired for non-commercial purposes (para 1). Credit and financial institutions providing services on the purchase or transfer of ownership of those goods must also report all such customer transactions (para 2). Reporting follows deadlines set by the FIU (para 3). ## Swiss position GwG Art. 8a imposes duties on dealers (Art. 2 Abs. 1 Bst. b) receiving cash in a trading transaction: identification, beneficial-owner establishment and documentation once cash exceeds CHF 100,000 (Abs. 1), plus background/purpose clarification for unusual transactions or grounds of suspicion (Abs. 2). Tranched cash payments together exceeding the threshold are aggregated (Abs. 3). From 1.10.2026 the threshold drops to CHF 15,000 for precious metals per EMKG Art. 1 Abs. 1 or precious stones (Abs. 2bis, with an Abs. 2ter exemption for bank-precious-metals dealers), and duties extend to real-estate dealers taking cash (Abs. 4 rev.). GwG Art. 15 requires dealers under Art. 8a to engage an audit firm; the auditor reports to the FIU without delay if the dealer skips its own reporting duty despite grounds to suspect the offences listed in Art. 15 Abs. 5. ## Key divergences AMLR Art. 74 is a category-specific threshold-report duty keyed to three defined goods (motor vehicles, watercraft, aircraft) at high EUR thresholds, triggered regardless of payment method, and extends the reporting duty to credit/financial institutions servicing those purchases. GwG Art. 8a is a general cash-payment CDD regime for dealers in goods, triggered by a CHF cash threshold (100,000 generally; 15,000 for precious metals/stones from 1.10.2026) with no category limited to vehicles, watercraft or aircraft, and with no separate duty on credit/financial institutions financing such purchases. The Swiss regime produces a suspicious-activity report to the FIU only where the dealer or its mandatory auditor forms a suspicion (Art. 9, Art. 15 Abs. 5); it does not create an automatic threshold report to the FIU for every qualifying transaction as AMLR Art. 74(1)-(2) does. ## Effective dates GwG Art. 8a Abs. 2bis, 2ter and the revised Abs. 3-4 (CHF 15,000 precious-metals/stones threshold; real-estate dealers) are in force from 1 October 2026, inserted by the TJPG's amending annex (BBl 2025 2900). The CHF 100,000 general threshold in Abs. 1 is unchanged and already in force. ## Authoritative text > [!quote]- Regulation (EU) 2024/1624 (AMLR), Article 74 — English text (EUR-Lex, CELEX 32024R1624) > **Article 74** > *Threshold-based reports of transactions in certain high-value goods* > 1. Persons trading in high-value goods shall report to the FIU all transactions involving the sale of the following high-value goods when those goods are acquired for non-commercial purposes: > (a) motor vehicles for a price of at least EUR 250 000 or the equivalent in national currency; > (b) watercraft for a price of at least EUR 7 500 000 or the equivalent in national currency; > (c) aircraft for a price of at least EUR 7 500 000 or the equivalent in national currency. > 2. Credit institutions and financial institutions that provide services in relation to the purchase or transfer of ownership of the goods referred to in paragraph 1 shall also report to the FIU all transactions they carry out for their customers in relation to those goods. > 3. Reporting pursuant to paragraphs 1 and 2 shall be carried out within the deadlines imposed by the FIU. ## Sources - AMLR Art. 74 — CELEX 32024R1624 - GwG SR 955.0, Art. 8a, Art. 15 - TJPG BBl 2025 2900, amending annex to GwG Art. 8a