{"id":18387,"date":"2021-05-19T21:15:02","date_gmt":"2021-05-19T19:15:02","guid":{"rendered":"http:\/\/www.kaufholdreveillaud.lu\/?p=3212"},"modified":"2021-05-19T21:23:10","modified_gmt":"2021-05-19T20:23:10","slug":"know-your-transactions-ou-kyt","status":"publish","type":"post","link":"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/","title":{"rendered":"KNOW YOUR TRANSACTIONS ou KYT"},"content":{"rendered":"

Par Me Nirina LARAVINE-MATTHE et C\u00e9line UMBDENSTOCK<\/em><\/p>\n

La 4\u00e8me Directive Europ\u00e9enne anti blanchiment (UE) n\u00b02015\/849, visant \u00e0 lutter contre le blanchiment de capitaux et le financement du terrorisme, a renforc\u00e9 les r\u00e8gles concernant l\u2019identification des clients et am\u00e9lior\u00e9 la sensibilisation en mati\u00e8re de blanchiment de capitaux et de financement du terrorisme, notamment en pr\u00e9conisant une approche bas\u00e9e sur les risques, dans le cadre des proc\u00e9dures dites de \u00ab\u00a0KYC\u00a0\u00bb (Know Your Customer).
\n 
\nAinsi, l\u2019utilisation du KYC comme outil incontournable de la proc\u00e9dure d\u2019am\u00e9lioration de la connaissance et de l\u2019analyse du client est de nos jours tr\u00e8s largement appliqu\u00e9e.
\n 
\nLa 5\u00e8me Directive Europ\u00e9enne anti blanchiment (UE) n\u00b02018\/843 a, quant \u00e0 elle, pr\u00e9vu une s\u00e9rie de mesures visant \u00e0 mieux lutter contre le blanchiment de capitaux et le financement du terrorisme et garantir une meilleure transparence des transactions financi\u00e8res (la \u00ab\u00a0Directive\u00a0\u00bb).
\n 
\nLe \u00ab\u00a0KYT\u00a0\u00bb (Know Your Transactions) fait partie de cet arsenal l\u00e9gislatif.
\n 
\nLe but du KYT est ainsi de compl\u00e9ter la proc\u00e9dure KYC par l\u2019identification des transactions risqu\u00e9es, notamment afin d\u2019am\u00e9liorer le suivi r\u00e9gulier de la relation client.
\n 
\nLe suivi des transactions effectu\u00e9es par le client consiste ainsi \u00e0 examiner l\u2019int\u00e9gralit\u00e9 des transactions effectu\u00e9es tout au long de la relation d’affaires ainsi que, le cas \u00e9ch\u00e9ant, l’origine des fonds, afin de v\u00e9rifier si ces transactions sont conformes aux caract\u00e9ristiques du client, \u00e0 la nature, \u00e0 l’objet de la relation ou de la transaction envisag\u00e9e, et au profil de risque du client, afin de d\u00e9tecter les transactions atypiques qui devraient faire l’objet d’une analyse approfondie, voire d\u2019une d\u00e9claration de soup\u00e7on s\u2019il s\u2019av\u00e8re que l\u2019objet r\u00e9el de paiements\/transactions est difficile \u00e0 identifier.
\n 
\nLa Loi du 12 novembre 2004, telle que modifi\u00e9e, relative \u00e0 la lutte contre le blanchiment et contre le financement du terrorisme, tout comme la Directive, est muette sur les crit\u00e8res \u00e0 prendre en compte pour \u00e9tablir un KYT.
\n 
\nIl en d\u00e9coule ainsi que les crit\u00e8res \u00e0 prendre en compte r\u00e9sultent essentiellement d\u2019un faisceau d\u2019indices\u00a0tels que : concentration de transactions sur un court laps de temps, origine des paiements, paiements en cash, par comptes bancaires, \u00e9metteurs et r\u00e9cepteurs du paiement (sp\u00e9cialement dans le cas de paiements venant de l\u2019\u00e9tranger ou de banques interm\u00e9diaires),\u2026.
\nLes transactions surveill\u00e9es peuvent \u00eatre de toutes sortes\u00a0: du d\u00e9bit aux op\u00e9rations de cr\u00e9dit, y compris les d\u00e9p\u00f4ts en esp\u00e8ces, les retraits, les virements \u00e9lectroniques, les investissements, les r\u00e9gimes d’assurance, les transactions nationales ou transfrontali\u00e8res, etc..
\n 
\nLes m\u00e9thodologies de surveillances et de filtrage des transactions devront \u00eatre adapt\u00e9es \u00e0 la taille de la soci\u00e9t\u00e9 concern\u00e9e par la mise en place du KYT afin de trouver la solution la plus pertinente.
\n 
\nEn d\u00e9finitive, malgr\u00e9 le manque de lignes directrices pr\u00e9cises relatives \u00e0 l\u2019\u00e9laboration de cet outil qu\u2019est le KYT, sa compl\u00e9mentarit\u00e9 avec le KYC en fait \u00e9galement un outil incontournable, qu\u2019il soit mis en place par le biais de syst\u00e8me informatiques ou manuellement par une due diligence syst\u00e9matique manuelle.<\/p>\n","protected":false},"excerpt":{"rendered":"

Par Me Nirina LARAVINE-MATTHE et C\u00e9line UMBDENSTOCK La 4\u00e8me Directive Europ\u00e9enne anti blanchiment (UE) n\u00b02015\/849, visant \u00e0 lutter contre le blanchiment de capitaux et le financement du terrorisme, a renforc\u00e9 les r\u00e8gles concernant l\u2019identification des clients et am\u00e9lior\u00e9 la sensibilisation en mati\u00e8re de blanchiment de capitaux et de financement du terrorisme, notamment en pr\u00e9conisant une … <\/p>\n

Continuer la lecture \u00ab\u00a0KNOW YOUR TRANSACTIONS ou KYT\u00a0\u00bb<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":18665,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[204,241],"tags":[],"class_list":["post-18387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-apercu","category-uncategorised-fr","entry"],"acf":[],"yoast_head":"\nKNOW YOUR TRANSACTIONS ou KYT - Kaufhold et Reveillaud Avocats<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"KNOW YOUR TRANSACTIONS ou KYT - Kaufhold et Reveillaud Avocats\" \/>\n<meta property=\"og:description\" content=\"Par Me Nirina LARAVINE-MATTHE et C\u00e9line UMBDENSTOCK La 4\u00e8me Directive Europ\u00e9enne anti blanchiment (UE) n\u00b02015\/849, visant \u00e0 lutter contre le blanchiment de capitaux et le financement du terrorisme, a renforc\u00e9 les r\u00e8gles concernant l\u2019identification des clients et am\u00e9lior\u00e9 la sensibilisation en mati\u00e8re de blanchiment de capitaux et de financement du terrorisme, notamment en pr\u00e9conisant une … Continuer la lecture \u00ab\u00a0KNOW YOUR TRANSACTIONS ou KYT\u00a0\u00bb\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\" \/>\n<meta property=\"og:site_name\" content=\"Kaufhold et Reveillaud Avocats\" \/>\n<meta property=\"article:published_time\" content=\"2021-05-19T19:15:02+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-05-19T20:23:10+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.kaufholdreveillaud.lu\/wp-content\/uploads\/money-2991837_640.jpeg\" \/>\n\t<meta property=\"og:image:width\" content=\"640\" \/>\n\t<meta property=\"og:image:height\" content=\"426\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"dominocommunication\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"dominocommunication\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\"},\"author\":{\"name\":\"dominocommunication\",\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/#\/schema\/person\/ebd09ee45fb11871fb000e8dca1c069f\"},\"headline\":\"KNOW YOUR TRANSACTIONS ou KYT\",\"datePublished\":\"2021-05-19T19:15:02+00:00\",\"dateModified\":\"2021-05-19T20:23:10+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\"},\"wordCount\":562,\"image\":{\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.kaufholdreveillaud.lu\/wp-content\/uploads\/money-2991837_640.jpeg\",\"articleSection\":[\"Aper\u00e7u\",\"Uncategorised\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\",\"url\":\"https:\/\/www.kaufholdreveillaud.lu\/fr\/know-your-transactions-ou-kyt\/\",\"name\":\"KNOW YOUR TRANSACTIONS ou KYT - 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