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Obligation to report

The Money Laundering and Terrorist Financing (Prevention) Act (Wwft) Wwft lists various groups of reporting entities (i.e., entities with an obligation to report) that serve as the gatekeepers of the financial system.

Under the term ‘entity’, Article 1 of the Wwft sets out which entities are subject to the Act. The term ‘entity’ includes both legal persons and natural persons. In addition, within some entities certain services and acts are exempted from the obligation to report.

Am I subject to the obligation to report?
The list of reporting entities can be found on this page. If you are unsure whether you may be subject to the obligation to report, contact the supervisory authority appointed for your sector under the Wwft.


FIU- the Netherlands distinguishes between registered entities with an obligation to report and registered users representing these entities. If you are the first or only person registered as a representative of a given entity, you are designated the main user. If you register as a representative of an entity that is already registered, you are designated a sub-user.

Reporting procedure

Once you have registered, you can report unusual transactions to FIU- the Netherlands. This must always be done through the reporting portal, and the reporting procedure must comply with the requirements set out in Article 16 of the Wwft. We advise you to read the instructions on the reporting portal carefully the first time you report an unusual transaction in this way.

Failure to report

Under the Money Laundering and Terrorist Financing (Prevention) Act (Wwft), entities are under an obligation to report unusual transactions, both completed and intended transactions. Any entity that fails to do so is in breach of the Wwft. If, whether intentionally or unintentionally, an entity fails to meet the obligation to report, it commits an economic crime that has certain consequences, pursuant to Article 1 of the Dutch Economic Offences Act (Wet op de economische delicten, WED).

On the basis of the information available about an entity’s reporting behaviour, FIU- the Netherlands can decide to investigate the matter further and, in the event of a possible failure to report, can alert the relevant supervisory authority. Pursuant to the Financial Supervision Act (Wet op het financieel toezicht, Wft), if an entity fails to comply with the Wwft Act (obligation to report), a supervisory authority can impose a sanction, penalty, or fine. In addition, the Public Prosecution Service can decide to prosecute for failure to report.