What information must be included in a Real Estate Activity Report (REAR)?
A Real Estate Activity Report (REAR) submitted on the goAML portal must capture the full identification of every party to a reportable freehold transaction, the property and the payment chain. For natural persons the broker must provide a valid Emirates ID or passport copy, full name, nationality, date of birth and address. For legal persons the broker must include the trade licence, the Memorandum and Articles of Association, the register of beneficial owners, and IDs of all UBOs and shareholders or partners.
On the transaction side the REAR must include the property type and location, sale and purchase agreement, contract value and currency, payment method (cash or virtual asset), payment dates and amounts, the source of funds, and any related transactions that together cross the AED 55,000 threshold. Where the payment involved virtual assets, the broker must document the originating wallet, the exchange used and the conversion to fiat, if any. The REAR must be filed via the FIU goAML platform, and supporting documents must be retained for at least five years.
Legal Reference (UAE):
- MOECT Circular No. 5/2022, Paragraphs 1 to 6 set the REAR triggers, the documentary requirements for natural and legal persons, and the five-year retention rule.
- Cabinet Resolution No. 134 of 2025, Article 9 prescribes the customer identification fields.
For more details, consult the full text of MOECT Circular 5 of 2022
A deep dive into AML compliance requirements for the real estate sector