# GwG Art. 8b — Due diligence duties of advisers - **Rubric (DE):** Sorgfaltspflichten - **Rubric (EN):** Adviser CDD: identify client, establish BO, document, identify purpose, clarify high-risk background - **Status:** In force ## Description Article 8b, in force from 1 October 2026, sets out the core client due-diligence (CDD) duties owed by advisers (*Beraterinnen und Berater*) — the new class of gatekeeper brought under the GwG by the 2025 revision (see Art. 2 Abs. 3bis–3ter; Abs. 3quater on public-law notaries, *Urkundspersonen*, is not yet in force). Abs. 1 requires advisers to (a) identify the client per Art. 3 Abs. 1, (b) establish the beneficial owner per Art. 4 Abs. 1 and Abs. 2 Bst. a–b, and (c) comply with the documentation duty under Art. 7 — the same building blocks financial intermediaries have owed since the GwG's inception. Abs. 2 requires advisers to identify the object and purpose of the transaction or service the client seeks. Abs. 3 adds a clarification duty: advisers must establish the background and purpose of a transaction or service where warranted by the high risk arising from the transaction, the service, or the client — a threshold subsequently calibrated by SRO regulations under Art. 8c. ## Context & interpretation Art. 8b operationalises Switzerland's move, driven by FATF Recommendations 22–23 on designated non-financial businesses and professions, to bring company- and trust-formation agents, domiciliary/registered-office providers, and real-estate transaction advisers within AML due-diligence obligations for the first time. Under Art. 2 Abs. 3bis–3ter, "adviser" captures those who professionally take part in financial transactions connected with real-estate sales, the formation, management or sale of non-operative Swiss or foreign legal entities, and providers of a domicile address for more than six months, while litigation-related legal advice and RAB-supervised audit activity remain outside scope (Art. 2 Abs. 4 Bst. f, Abs. 4bis). The revision was adopted on 26 September 2025. ## Serves AMLR - [[AMLR Art. 19 - Application of CDD|AMLR Art. 19]] — Application of CDD - [[AMLR Art. 20 - CDD measures|AMLR Art. 20]] — CDD measures - [[AMLR Art. 34 - Scope of enhanced due diligence|AMLR Art. 34]] — Scope of enhanced due diligence ## Further AMLR connections - [[AMLR Art. 25 - Purpose - nature of relationship|AMLR Art. 25]] — GwG Art. 8b Abs. 2 (from 1 October 2026) requires advisers to identify the object and purpose of the service; AMLR Art. 25 also covers amounts, funds and occupation. *(related)* ## FATF - [[FATF R.22 - DNFBPs - Customer due diligence|FATF R.22 — DNFBPs - Customer due diligence]] — 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)* ## Authoritative text > [!quote]- GwG Art. 8b — German original, SR 955.0, consolidated version of 1 October 2026 (Fedlex) > **Art. 8b Sorgfaltspflichten** > 1 Beraterinnen und Berater müssen folgende Pflichten erfüllen: > a. Identifizierung der Kundin oder des Kunden (Art. 3 Abs. 1); > b. Feststellung der wirtschaftlich berechtigten Person (Art. 4 Abs. 1 und 2 Bst. a und b); > c. Dokumentationspflicht (Art. 7). > 2 Sie müssen Gegenstand und Zweck des von der Kundin oder dem Kunden gewünschten Geschäfts oder der gewünschten Dienstleistung identifizieren. > 3 Sie müssen die Hintergründe und den Zweck eines Geschäfts oder der Dienstleistung abklären, wenn dies angesichts der hohen Risiken, die von dem Geschäft, der Dienstleistung oder der Kundin oder dem Kunden ausgehen, gerechtfertigt ist.