The Administration de l'Enregistrement, des Domaines et de la TVA (the "AED"), as AML/CFT supervisory authority notably for non-regulated investment funds, recently updated its website to (i) set out the deadlines for Reserved Alternative Investment Funds ("RAIFs") to submit the annual AML/CFT report of their RC1 and their AML/CFT questionnaire covering the financial year ending in 2024 (respectively the "RC Report" and the "AML/CFT Questionnaire"), and (ii) as anticipated, formally extend such filings requirements to other alternative investment funds ("AIFs") not regulated by the Commission de Surveillance du Secteur Financier. In this context, the following deadlines shall be observed:
- Relevant deadlines for other non-regulated
AIFs
(i) the RC Report for other non-regulated AIFs (please refer to the dedicated section of the AED's website) shall be submitted to the AED by the RC by 30 June 2025 CoB;
(ii) the AML/CFT Questionnaire for other non-regulated AIFs (available in the dedicated section of the AED's website) shall also be submitted to the AED by the RR , or by the RC upon mandate from the RR, by 30 June 2025 CoB as well. - Relevant deadlines for RAIFs
(i) the RC Report for RAIFs (please refer to the dedicated section of the AED's website) shall be submitted to the AED by the RC by 31 May 2025 CoB;
(ii) the AML/CFT Questionnaire for RAIFs (available in the dedicated section of the AED's website) shall be submitted to the AED by the RR , or by the RC upon mandate from the RR2, by 31 May 2025 CoB as well.
In both cases, the relevant dedicated sections of the AED's website (available through the hyperlinks provided here above) provide:
- further guidance as to the expected content of the RC Reports and completion guides for the AML/CFT Questionnaires; and
- details as to the practicalities for filing, particularly in terms of the naming convention and email address to be used3.
For the sake of completeness, it is reminded that both RAIFs and other non-regulated AIFs remain subject to the obligation to declare the identity of their RR and RC, upon initial appointment and in case of change in these positions thereafter4.
Footnotes
1 i.e. the person responsible for control of compliance with the AML/CFT professional obligations (in French, the "responsable du contrôle du respect des obligations", commonly referred to as the "RC").
2 i.e. the person responsible for compliance with the AML/CFT professional obligations (in French, the "responsable du respect des obligations", commonly referred to as the "RR").
4 RR/RC forms and related guidance are available in relevant sections of the AED's website, for both RAIFs and other non-regulated AIFs.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
