# GwG Art. 26a — Domestic group companies - **Rubric (DE):** Inländische Gruppengesellschaften - **Rubric (EN):** Domestic group companies - **Status:** In force ## Description Article 26a lets FINMA relieve certain financial intermediaries of duplicative individual compliance demonstration. Where an intermediary under Art. 2 Abs. 3 (supervised through an SRO, Art. 12 Bst. c) is itself a domestic group company of a prudentially supervised intermediary under Art. 2 Abs. 2 Bst. a–dquater (banks, securities firms, insurers, fund managers and the like), FINMA may provide (*kann vorsehen*) that compliance with the Chapter 2 due-diligence duties is demonstrated through the group's own audit report (*Prüfbericht*) instead of a separate report for the subsidiary (Abs. 1). FINMA publishes a list of the group companies eligible under Abs. 1 (Abs. 2). ## Context & interpretation Certain domestic group companies may evidence their Chapter 2 compliance in the group's audit report; the list FINMA publishes under Abs. 2 shows which companies this covers. ## Serves AMLR _none_ ## Swiss counterparts - [[GwG Art. 12 - Competence (supervision)|GwG Art. 12]] — For intermediaries under Art. 2 Abs. 3, supervised by SROs under GwG Art. 12 Bst. c, Art. 26a lets FINMA accept proof of compliance in the audit report of their prudentially supervised group. *(related)* ## FATF - [[FATF R.26 - Regulation and supervision of financial institutions|FATF R.26 — Regulation and supervision of financial institutions]] — R.26 calls for consolidated group supervision for AML/CFT purposes; GwG Art. 26a lets FINMA have compliance by domestic group companies shown in the group's audit report. *(related)* ## Authoritative text > [!quote]- GwG Art. 26a — German original, SR 955.0, consolidated version of 1 October 2026 (Fedlex) > **Art. 26a Inländische Gruppengesellschaften** > 1 Für Finanzintermediäre nach Artikel 2 Absatz 3, die eine inländische Gruppengesellschaft eines Finanzintermediärs nach Artikel 2 Absatz 2 Buchstaben a–dquater sind, kann die FINMA vorsehen, dass die Einhaltung der Pflichten nach dem 2. Kapitel im Prüfbericht der Gruppe nachgewiesen wird. > 2 Die FINMA veröffentlicht eine Liste der Gruppengesellschaften nach Absatz 1.