In the context of a capital increase, Qonto is required to comply with its regulatory obligations regarding the fight against money laundering and terrorist financing (AML-CFT).
This is why, in certain situations (particularly when a participant holds or becomes a beneficial owner ≥ 25% of the capital post-operation), documentary proof of origin of funds must be provided, in addition to the declaration of origin of funds.
The accepted supporting documents vary according to the participant's profile: natural person or legal entity.
👤 Accepted proofs of origin of funds for natural person participants
Activity income Tax return (income tax) and/or pay slips; balance sheet/income statement for self-employed.
If insufficient: certificate from an accountant specifying the amount and origin, or any document establishing the link between the activity and the funds paid.
Personal bank loan Loan contract/offer + release certificate or amortization schedule, and proof of transfer received.
Asset disposal
Securities/marketable securities:
- Certificate from a lawyer/notary/accountant specifying the amount, or
- Sale deed, or
- Portfolio statements before/after sale.
Real estate:
- Authentic sale deed or notarial certificate specifying the amount.
Professional elements (shares, goodwill, clientele, goodwill):
- Certificate from a professional (lawyer/notary/accountant), or
- Sale deed, or
- CERFA n°1040814 or n°1127504 approved by tax administration.
Insurance products (life or indemnities) Certificate from insurance company specifying the amount, and
Proof of settlement (copy of check or transfer notice).
Dividends received General Assembly minutes approving the distribution, and
Bank statement showing dividend credit.
Partner current account (flow received by the person) Accounting document proving reimbursement of partner current account (journal extract), and
Bank statements of partner and company recording the flow.
Inheritance or donation Notarial deed (notoriety/sharing or donation deed) and tax proof (clearance of rights/registration), and
Bank statement recording receipt.
Accumulated savings Savings/investment statements over sufficient period demonstrating fund accumulation, and where applicable tax notices and/or pay slips corroborating savings capacity.
Other cases Any probative document establishing a clear, lawful and traceable link between payment and origin of funds (e.g.: judicial compensation with judgment and transfer notice).
🏢 Accepted proofs of origin of funds for legal entity participants
Activity income / operating cash flow Annual accounts (balance sheet, income statement, annexes) and/or recent interim situation, and
General ledger/journal extracts and bank statements establishing the source of cash flow.
Bank financing (professional credit) Loan contract/offer + release certificate, and
Proof of transfer received + where applicable minutes authorizing financing.
Asset disposal
Securities/participations: lawyer/notary/accountant certificate, or sale deed, or securities movement register + bank statements.
Real estate: authentic sale deed or notarial certificate + bank receipt statement.
Fixed assets/intangible elements (funds, clientele, patents, goodwill): sale deed or professional certificate + accounting documents and bank flows.
Dividends received from a subsidiary Subsidiary GA minutes authorizing distribution, and
Bank statement proving receipt.
Intra-group contributions / capital contributions (upstream) Contributing company (or shareholder) minutes recording the contribution/share premium, updated organizational chart, and
Bank/accounting supporting documents tracing the flow.
Subsidies / public aid Attribution decision (official notification) and
Proof of payment (transfer notice/bank statement).
Tax refunds Refund notice (e.g. CIR/CII, VAT, etc.) and
Bank statement recording the credit.
Insurance compensation (company) Insurer certificate specifying amount and claim, and
Proof of transfer received.
Partner current account (contribution to company) Convention/certificate of contribution to partner current account, accounting entries of movement, and
Company and partner bank statements demonstrating traceability.
Other cases (companies) Any probative document specific to the legal entity establishing traceability and lawfulness of flow.
📌 Key points to remember
- Documents must be recent, complete and readable (no truncated or illegible scans).
- Certificates must come from qualified professionals: lawyers, notaries, accountants.
📩 For any questions, you can contact our team: qonto-ak@qonto.com or consult our FAQ section dedicated to capital increases.