(fra kommisjonsforordningen)

(1) Regulation (EU) 2024/1624 of the European Parliament and of the Council contains requirements on what information should be reported to the central registers of beneficial owners referred to in Directive (EU) 2024/1640 of the European Parliament and of the Council. 

(2) To provide clarity for entities that have an obligation to report their beneficial ownership to the central registers, ensure consistent quality of data collected and increase the interoperability of the central registers, it is necessary to lay down common formats for the submission of mandatory beneficial ownership information as laid down in Article 10(1) of Directive (EU) 2024/1640. To ensure that registrations are complete and that the central registers contain complete data records, it is necessary to lay down a checklist for minimum requirements. 

(3) In accordance with Regulation (EU) 2024/1624, certain categories of information are to always be submitted to the central register. 

(4) Similarly, the checklist represents the minimum requirements for acceptance of submitted beneficial ownership information. Submissions not complying with all those minimum requirements should not be accepted. 

(5) The rules laid down in this Regulation are without prejudice to rules of Member States on additional data points that are laid down for different purposes than those pursued by Directive 2024/1640 and that comply with Union law. Such purposes could include supporting customer due diligence measures in accordance with Chapter III of Regulation (EU) 2024/1624 or reducing the risk in cases of a specific risk situation in a Member State. 

(6) This Regulation does not cover several data points specified in Regulation (EU) 2024/1624, even though they should always be submitted to the register where available. This applies to data points whose format is already established and does not need to be regulated further, such as national unique personal identification numbers, tax identification numbers and the Legal Entity Identifier. 

(7) Registration is presumed to be carried out from the point of view of a legal entity or arrangement. One legal entity or arrangement may have multiple beneficial owners. The entities in charge of central registers may therefore register each beneficial owner separately, through the same repeatable workflow, until all beneficial owners have been registered. Where some beneficial owners can be identified and some cannot, the repeatable workflows should follow the same logic and end at different points. 

(8) Where a legal entity or a legal arrangement submitting beneficial ownership information is a part of a complex structure that includes multiple legal entities or legal arrangements with links to the same beneficial owner or owners, a visual representation of the ownership or control structure (‘organisational chart’) should be submitted, as it is the most user-friendly and accessible way to understand the corporate structure the legal entity or legal arrangement belongs to. That organisational chart should contain a comprehensive record of all the composite elements of such structures, with indications of their nature and the links between them. In particular, an organisational chart should contain the names and the legal form of all legal entities and legal arrangements that own or control the legal entity or legal arrangement, as well as the nature and extent of such ownership or control, and a visual representation of the relationship between the beneficial owners of the legal entity or legal arrangement and all the legal entities and arrangements that are part of the ownership and control structure. Instead of such organisational charts, the entities in charge of central registers should have the possibility to collect information about a complex structure in specified formats or by means of structured or unstructured data fields or file uploads. That flexibility would allow for the evolution of best practices in comprehensively capturing the nature, purpose and all relevant specificities of a complex structure. 

(9) To reduce administrative burdens while contributing to a more seamless experience for the registrants and the central registers, it is necessary to provide for certain derogations related to data that is already present in other registers and is to be collected by the entities in charge of central registers. That should apply to certain items of information, including names, addresses, dates of birth, but potentially also to items including ownership interests and various types of basic data about legal entities and legal arrangements. Where the data sought is already retrievable from another register, the format requirements may be waived. Central registers may indicate the source of such data when displaying search results to users. 

(10) Registrations made before the date of application of this Regulation should not be affected by the format requirements immediately. However, it would be reasonable for Member States to require that any updates to such existing information should comply with this Regulation. Central registers may furthermore take this situation into account if and when receiving discrepancy reports related to registrations yet to be updated after the entry into force of this Regulation. 

(11) In terms of the date as of which the beneficial interest is held, certain roles in legal arrangements may pose challenges. All parties to a legal arrangement should be registered, as those parties are all considered beneficial owners under Regulation (EU) 2024/1624. To avoid different interpretations of that Regulation in respect of defining the time at which the parties’ beneficial interest came into being, the date of the beneficial interest for a settlor should be the date when the trust formally comes into existence. For a trustee, it should be the date of their appointment. For the beneficiaries, it should be the date on which they are declared beneficiaries in the deed or identified by the trustee of a discretionary trust. For a protector, it should be the date of their appointment. 

(12) To provide further clarification on the registration of certain deceased beneficial owners, where the beneficial owner of a legal arrangement is deceased, that fact may be indicated in the relevant data points. However, any data that was submitted when the beneficial owner was alive should continue to be kept in the register in accordance with the data retention provisions laid down in Article 10(20) of Directive (EU) 2024/1640. 

(13) Regulation (EU) 2016/6793 (‘the GDPR’) applies to the personal data processing activities under this Regulation. 

(14) The European Data Protection Supervisor has been consulted in accordance with Article 42(1) of Regulation (EU) 2018/1725 of the European Parliament and of the Council4 and delivered an opinion on 14 January 2026. 

(15) The measures provided for in this Regulation are in accordance with the opinion of the Committee on the Prevention of Money Laundering and Terrorist Financing. (16) As Regulation (EU) 2024/1624 applies from 10 July 2027, this Regulation should apply from the same date,