# FATF R.22 — DNFBPs: Customer due diligence - **Part of:** [[FATF Recommendations]] Extends the customer due diligence and record-keeping requirements of Recommendations 10, 11, 12, 15 and 17 to designated non-financial businesses and professions: casinos, for customer transactions at or above USD/EUR 3,000; real estate agents, in client transactions to buy or sell real estate; dealers in precious metals and stones, for cash transactions at or above USD/EUR 15,000; and lawyers, notaries, other independent legal professionals, accountants, and trust and company service providers, when preparing or executing specified client transactions such as asset management or company formation. ## Keyed AMLR articles - [[AMLR Art. 3 - Obliged entities|AMLR Art. 3]] — Obliged entities - [[AMLR Art. 4 - Exemptions for certain gambling services|AMLR Art. 4]] — Exemptions for certain gambling services - [[AMLR Art. 74 - High-value-goods threshold reports|AMLR Art. 74]] — High-value-goods threshold reports ## Further AMLR connections - [[AMLR Art. 19 - Application of CDD|AMLR Art. 19]] — FATF R.22 extends CDD to casinos (from USD/EUR 3,000) and to professionals preparing company formation; AMLR Art. 19(5) sets EUR 2,000 for gambling, 19(1)(c) covers participation in creating legal entities. *(related)* ## Swiss counterparts - [[GwG Art. 2 - Scope of application (who is|GwG Art. 2]] — GwG Art. 2 sets the persons subject to the Act: financial intermediaries (Abs. 2 includes casinos), dealers accepting cash (Abs. 1 Bst. b) and, since 1 October 2026, advisers for defined transactions (Abs. 3bis-3ter). *(direct)* - [[GwG Art. 8a - Due diligence for dealers (cash|GwG Art. 8a]] — GwG Art. 8a sets dealer due diligence above CHF 100 000 in cash, CHF 15 000 for precious metals and stones (Abs. 2bis), and for real-estate dealers taking cash (Abs. 4). *(direct)* - [[GwG Art. 8b - Adviser CDD- identify client, establish|GwG Art. 8b]] — GwG Art. 8b sets the adviser duties: identify the client, establish the beneficial owner, keep records, and identify the object and purpose of the transaction or service. *(direct)* - [[GwG Art. 8c - Simplified or enhanced adviser CDD|GwG Art. 8c]] — GwG Art. 8c makes adviser due diligence risk-based, with simplified or enhanced duties set by the adviser's SRO. *(direct)* ## Authoritative text > [!quote]- FATF Recommendation 22 — text of the Recommendation (FATF Recommendations, updated June 2026); interpretive note not reproduced > **22. DNFBPs: customer due diligence** > The customer due diligence and record-keeping requirements set out in Recommendations 10, 11, 12, 15, and 17, apply to designated non-financial businesses and professions (DNFBPs) in the following situations: > (a) Casinos – when customers engage in financial transactions equal to or above the applicable designated threshold. > (b) Real estate agents – when they are involved in transactions for their client concerning the buying and selling of real estate. > (c) Dealers in precious metals and dealers in precious stones – when they engage in any cash transaction with a customer equal to or above the applicable designated threshold. > (d) Lawyers, notaries, other independent legal professionals and accountants – when they prepare for or carry out transactions for their client concerning the following activities: > buying and selling of real estate; > managing of client money, securities or other assets; > management of bank, savings or securities accounts; > organisation of contributions for the creation, operation or management of companies; > creation, operation or management of legal persons or arrangements, and buying and selling of business entities. > (e) Trust and company service providers – when they prepare for or carry out transactions for a client concerning the following activities: > acting as a formation agent of legal persons; > acting as (or arranging for another person to act as) a director or secretary of a company, a partner of a partnership, or a similar position in relation to other legal persons; > providing a registered office, business address or accommodation, correspondence or administrative address for a company, a partnership or any other legal person or arrangement; > acting as (or arranging for another person to act as) a trustee of an express trust or performing the equivalent function for another form of legal arrangement; > acting as (or arranging for another person to act as) a nominee shareholder for another person.