Art. 27 Additional information on the source of funds, and source of wealth of the customer and of the beneficial owners | RTS on customer due diligence | AML

For the purposes of Article 34(4), point (c), of Regulation (EU) 2024/1624, obliged entities shall obtain such additional information on the source of fundsor ‘property’ means property as defined in Article 2, point (2), of Directive (EU) 2018/1673;, and source of wealth of the customer and of the beneficial ownersmeans any natural person who ultimately owns or controls a legal entity or an express trust or similar legal arrangement;, that will satisfy them that the source of fundsor ‘property’ means property as defined in Article 2, point (2), of Directive (EU) 2018/1673; or source of wealth is derived from lawful activities. Such information may include one or more of the following:
1. in relation to proof of income:
  tax declarations;
  recent pay slips or employment documentation specifying at least the amount of salary;
  other official income statements;
2. audited accounts, investment documentation, credit facility agreements and loan agreements;
3. in case of immovable property, public deeds, or abstract from the land or residents registry;
4. inheritance, gifts and legal settlements documentation, documentation from certified independent professionals or public authorities;
5. contract of sale or written confirmation of sale;
6. information from reliable asset or public registers;
7. authentic information from reputable media publications or reputable commercially available service providers;
8. any other relevant information from independent and reliable sources, providing a high degree of reassurance that the customer’s and beneficial ownersmeans any natural person who ultimately owns or controls a legal entity or an express trust or similar legal arrangement;’ source of fundsor ‘property’ means property as defined in Article 2, point (2), of Directive (EU) 2018/1673;, and source of wealth are not the proceeds of criminal activitymeans criminal activity as defined in Article 2, point (1), of Directive (EU) 2018/1673, as well as fraud affecting the Union’s financial interests as defined in Article 3(2) of Directive (EU) 2017/1371, passive and active corruption as defined in Article 4 (2) and misappropriation as defined in Article 4(3), second subparagraph, of that Directive; and are consistent with the obliged entities’ knowledge of the customer and the nature of the business relationshipmeans a business, professional or commercial relationship connected with the professional activities of an obliged entity, which is set up between an obliged entity and a customer, including in the absence of a written contract and which is expected to have, at the time when the contact is established, or which subsequently acquires, an element of repetition or duration;.