BENEFICIAL OWNERSHIP FILINGS 2026

Existing legal entities and branches or representative offices of foreign companies must identify their beneficial owners and submit supporting information to the registry. The official phased deadline is 31 December 2026 for small entities and 31 December 2027 for micro entities.

Scope of the legal review

• Map the ownership and control chain
• Analyse direct and indirect control
• Prepare the supporting corporate-document list
• Review the filing and Annex 4

For the initial assessment

• Registry extract, charter, and ownership data
• Corporate records for intermediate entities
• Information on persons exercising control

Important note

Entity size, control chain, and filing deadline must be confirmed from the records. Incomplete or inaccurate information may trigger administrative liability.

Official sources

• State Tax Service notice
• Official forms

Reviewed against official sources on 20 August 2026. The individual facts and later changes must be checked separately.