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Tax Transparency (FATCA/CRS/BEPS) — across countries

Law or regulationTypeCountryYearSource
Law No. 112/2020 "Për regjistrin e pronarëve përfitues" (Law No. 112/2020 on the Register of Beneficial Owners), as amended Act Albania 2020 source
Companies (Amendment) Act, 2022 (No. 22 of 2022) Act Antigua and Barbuda 2022 source
Companies (Amendment) Act, 2019-19 Act Barbados 2019 source
Decreto Supremo N° 4907 de 5 de abril de 2023 (Decree 4907 of 5 April 2023, bearer-share companies) Act Bolivia 2023 source
Canada Business Corporations Act Act Canada 1985 source
Ley 2195 de 2022, medidas en materia de transparencia, prevención y lucha contra la corrupción (Law 2195 of 2022 on transparency, prevention and fight against corruption) Act Colombia 2022 source
Prevention and Suppression of Money Laundering Activities Law of 2007 (Ο περί της Παρεμπόδισης και Καταπολέμησης της Νομιμοποίησης Εσόδων από Παράνομες Δραστηριότητες Νόμος του 2007, 188(I)/2007) Act Cyprus 2007 source
Ley No. 155-17 contra el Lavado de Activos y el Financiamiento del Terrorismo (Law 155-17 against Money Laundering and the Financing of Terrorism) Act Dominican Republic 2017 source
Companies Act, 2019 (Act 992) Act Ghana 2019 source
Ley de Transparencia y Registro Centralizado de Beneficiario Final (Decreto No. 127-2026) (Law on Transparency and the Centralised Beneficial Ownership Registry) Act Honduras 2026 source
Lög um skráningu raunverulegra eigenda nr. 82/2019 (Act No. 82/2019 on the Registration of Beneficial Owners) Act Iceland 2019 source
Companies Act 2014 Act Ireland 2014 source
О противодействии легализации (отмыванию) доходов, полученных преступным путем, финансированию терроризма и финансированию распространения оружия массового уничтожения (Law on Combating Legalisation (Laundering) of Proceeds from Crime, Financing of Terrorism and Financing of the Proliferation of Weapons of Mass Destruction) Act Kazakhstan 2009 source
The Companies (Beneficial Ownership Information) Regulations, 2020 (Legal Notice No. 12 of 2020) Regulation Kenya 2020 source
Law No. 08/L-265 on the Register of Beneficial Owners (Ligji nr. 08/L-265 për regjistrin e pronarëve përfitues) Act Kosovo 2024 source
Money Laundering and Proceeds of Crime (Amendment) Act, 2016 (Act 7 of 2016) Act Lesotho 2016 source
Companies Act 2001 Act Mauritius 2001 source
Beneficial Ownership Act 2017 Act Nauru 2017 source
Automatic Exchange of Financial Account Information Act 2016 Act Nauru 2016 source
Handelsregisterwet 2007 (Trade Register Act 2007) Act Netherlands 2007 source
Закон за спречување на перење пари и финансирање на тероризам (Law on the Prevention of Money Laundering and Financing of Terrorism) Act North Macedonia 2022 source
Register of Beneficial Owners Act (lov om register over reelle rettighetshavere) Act Norway 2019 source
Corporations Regulation CR-01 (Regulation Implementing the Corporations Act) Regulation Palau 2025 source
Money Laundering and Proceeds of Crime Act (17 PNCA Chapter 33) Act Palau — source
Regime Jurídico do Registo Central do Beneficiário Efetivo (RCBE) — Lei n.º 89/2017, de 21 de agosto (Central Register of Beneficial Owners) Act Portugal 2017 source
Beneficial Ownership Act, 2020 (Act 4 of 2020) Act Seychelles 2020 source
Companies Act 1967 Act Singapore 1967 source
General Laws (Anti-Money Laundering and Combating Terrorism Financing) Amendment Act 22 of 2022 Act South Africa 2022 source
Real Decreto 609/2023, de 11 de julio, por el que se crea el Registro Central de Titularidades Reales y se aprueba su Reglamento (Royal Decree 609/2023 creating the Central Register of Beneficial Ownership) Regulation Spain 2023 source
Lag (2017:631) om registrering av verkliga huvudmän (Act on registration of beneficial owners) Act Sweden 2017 source
Federal Act of 26 September 2025 on the Transparency of Legal Persons and the Identification of Beneficial Owners (TLPA) Act Switzerland 2025 source
The Companies Act, Cap. 212 R.E. 2023 Act Tanzania 2023 source
Companies Regulations 2025 Regulation Tonga 2025 source
Companies (Amendment) Regulations, 2024 (Legal Notice No. 235 of 2024) Regulation Trinidad and Tobago 2024 source
Companies Act, Chap. 81:01 Act Trinidad and Tobago 1995 source
Décret gouvernemental n° 2019-54 du 21 janvier 2019 relatif aux modalités et critères d'établissement du bénéficiaire effectif (Government Decree 2019-54 on the mechanisms and criteria for establishing the beneficial owner) Regulation Tunisia 2019 source
Loi n° 2018-52 du 29 octobre 2018 relative au Registre national des entreprises (Law 2018-52 on the National Register of Enterprises) Act Tunisia 2018 source
Economic Crime and Corporate Transparency Act 2023 Act United Kingdom 2023 source
Economic Crime (Transparency and Enforcement) Act 2022 Act United Kingdom 2022 source
Criminal Finances Act 2017 Act United Kingdom 2017 source
Corporate Transparency Act (beneficial ownership information reporting) Act United States — source
Ley N° 19.484 — Normas de convergencia con los estándares internacionales en transparencia fiscal internacional, prevención y control del lavado de activos y financiamiento del terrorismo (Law 19,484 — Rules converging with international standards on international fiscal transparency and the prevention and control of money laundering and terrorist financing) Act Uruguay 2017 source
ObligationCountryNatureVerifiedSourceDetail
Beneficial ownership registration and updating Albania Changes within 90 calendar days of the actual change source View →
File an annual beneficial ownership and control attestation with the Registrar of Companies Antigua and Barbuda Annually, within 30 days after the company's anniversary date source View →
Keep basic and beneficial ownership information at the registered office Barbados Ongoing; kept at least 5 years; certified in each annual return source View →
Reporting of crypto-asset operations to the Receita Federal Brazil Monthly by the last business day of the following month; exchanges' annual report by the last business day of January source View →
Beneficial owner registration by companies Denmark Register as soon as possible; review at least annually; keep documentation 5 years source View →
Banks to report customers using personal or third-party accounts for business Ethiopia — source View →
Keep a register of beneficial owners and file particulars with the Registrar Ghana Within 28 days of receipt or change source View →
Beneficial owner identification Guatemala — source View →
Beneficial ownership registration and annual update Honduras Annually by 30 May; changes within the first 10 business days of the following month source View →
Beneficial owner registration and updates Iceland Changes within 2 weeks source View →
Beneficial ownership register entry North Macedonia Within 15 days of registration and of any change source View →
Register beneficial owners Norway Within 14 days of registration or of a change source View →
Keep beneficial ownership records for corporations Palau — source View →
Beneficial-owner declaration to the central register (RCBE) Portugal Initial and updates within 30 days; annual confirmation by 31 December source View →
Beneficial ownership register and updates Seychelles Within 14 days of a declaration or change source View →
Beneficial ownership declaration to the Central Register Spain Within 1 month of formation; updates within 10 days; annual declaration in January source View →
Identify and register beneficial owners with the BCU registry Uruguay Changes reported within 45 days (90 days where non-resident owners are involved) source View →
DateEntityCountryActionPenaltySource
22 SEP 2026 Credit Suisse Netherlands Settlement · Criminal Resolution €5,000,000 source
13 MAY 2026 Unnamed state-authorised accountant (name not published) - approval revoked after conviction Norway Licence Action — source
28 OCT 2025 Trustee - Ref: 2025-30 (name not published; notice refers to "the Trustee") Malta Monetary Penalty €4,800 source