Hong Kong has no public register of beneficial owners.
Trace the Hong Kong shareholder record through each ownership layer. Aggregate interests across paths, assess control and corroborate client declarations where public access stops.
Most ownership registers are closed to the public.
A bank in Hong Kong cannot read a Hong Kong company's Significant Controllers Register. Neither can it read the Mainland's beneficial ownership filings, Singapore's central register, or most of the EU's since November 2022.
So the ownership chain is still traced the old way: registry by registry, document by document, with a declaration from the client where the trail goes private. This table shows where each register sits and who can open it.
| Jurisdiction | Register | Ownership test | Who can see it | Since |
|---|---|---|---|---|
 Hong Kong | Significant Controllers RegisterThe company itself, at its registered office or another place in Hong Kong; it is not filed with the Companies Registry. Listed companies are exempt. | More than 25% of the issued shares or voting rights, the right to appoint or remove a majority of the board, or significant influence or control | Open for inspection on demand by law enforcement officers only; the public and the Companies Registry cannot see it. In force since 1 March 2018 under the Companies (Amendment) Ordinance 2018. | 2018 |
 Mainland China | Beneficial owner information filing (受益所有人信息备案)The People's Bank of China, from filings that companies, partnerships and branches of foreign companies make through the market regulation registration system | Ultimately owning, directly or indirectly, 25% or more of the equity, shares or partnership interests; or 25% or more of the income or voting rights; or actual control by other means | Authorities and regulated firmsNot public: state authorities obtain the information from the People's Bank of China, and financial institutions and designated non-financial businesses can query it when performing anti-money laundering duties. Filing started on 1 November 2024; entities registered before then had until 1 November 2025. | 2024 |
| MOMacau | NoneNo beneficial ownership register. Banks and other obliged entities identify beneficial owners in customer due diligence; the Commercial and Movable Property Registry holds the commercial register. | No register test. AML rules require identification of the natural person who ultimately owns or controls the customer; a statutory percentage was not confirmed | No registerWe found no beneficial ownership register in Macau: the AML framework (Law 2/2006 and Administrative Regulation 7/2006, both amended in 2017) puts the duty on obliged entities, and quota holders of a quota company appear on the commercial registration certificate. Not confirmed: whether any filing of beneficial owners with a registry has been introduced since. | 2017 |
| TWTaiwan | None (Company Act Article 22-1 information platform for responsible persons and major shareholders)No beneficial ownership register. Under Article 22-1 companies report directors, supervisors, managers and major shareholders to the platform set up by the Ministry of Economic Affairs and operated by the Taiwan Depository and Clearing Corporation. | Article 22-1 filing: shareholders holding more than 10% of the issued shares or capital (registered holders, not beneficial owners) | No registerThere is no beneficial ownership register; the Article 22-1 filing records legal shareholders above 10%, is made annually and within 15 days of a change, and is not public. Listed and public companies are excluded. Who besides the authorities may query it is not confirmed. | 2018 |
 Japan | None (voluntary Beneficial Owner List system, 実質的支配者リスト制度)No beneficial ownership register. A kabushiki kaisha may choose to file a beneficial owner list with its commercial registry office, which checks it, keeps it and issues certified copies to the company. | Beneficial owner list: more than 50% of voting rights, or, if no one holds that, more than 25% of voting rights (Act on Prevention of Transfer of Criminal Proceeds) | No registerThe list system, free and voluntary since 31 January 2022, gives the company a certified copy to hand to banks; nobody else can search it. A Cabinet Secretariat expert panel on mandatory beneficial owner filing for all non-listed legal entities first met on 24 September 2026; not confirmed whether a bill has been submitted. | 2022 |
| KRSouth Korea | NoneNo beneficial ownership register. Financial institutions identify and record the beneficial owner of a corporate customer under the Act on Reporting and Using Specified Financial Transaction Information. | Customer due diligence test: a person holding 25% or more of the equity securities, then the largest shareholder, a person who appoints a majority of directors or otherwise controls, then the representative | No registerNo register exists; beneficial owner details sit in each financial institution's own customer records, which institutions have had to collect since 1 January 2016. Ownership of listed and externally audited companies appears in DART filings instead. | 2016 |
 Singapore | Register of Registrable Controllers (RORC), filed to ACRA's Central Register of Registrable ControllersThe company keeps its own RORC and files it with ACRA, which keeps the central register | An interest in more than 25% of the shares or of the total voting power, or significant control | Only company officers, their corporate service providers and law enforcement agencies may see it; members of the public and shareholders who are not officers cannot view or buy it. Companies have kept an RORC since 2017 and filed it with ACRA since 30 July 2020. | 2020 |
 Malaysia | Register of beneficial owners, lodged with SSMThe company keeps a register of beneficial owners and lodges the information with the Companies Commission of Malaysia (SSM) | Not less than 20% of the shares or of the voting shares, directly or indirectly, or significant influence or control | Authorities and regulated firmsSSM supplies it only to the beneficial owner, a person the owner authorises in writing, Bank Negara Malaysia, enforcement agencies, AMLA reporting institutions and the Ministry of Finance for procurement, by application at its counter for RM20 per company. Lodgement started on 1 April 2024 under the Companies (Amendment) Act 2024. | 2024 |
 Thailand | NoneNo beneficial ownership register. The Department of Business Development holds shareholder lists (Bor Or Jor 5); banks and other reporting entities identify beneficial owners under AMLO's customer due diligence rules. | Customer due diligence test: a person holding 25% or more of the shares, then a person with controlling power by other means (AMLO guideline for banks under the Ministerial Regulation on Customer Due Diligence B.E. 2563) | No registerNo register exists; the DBD shareholder list shows registered holders only, and beneficial owner details stay in each reporting entity's customer records under the CDD regulation in force since 12 August 2020. Not confirmed: whether DBD registration rules effective in 2026 add any beneficial owner filing. | 2020 |
 Philippines | HARBOR (Hierarchical and Applicable Relations and Beneficial Ownership Registry)The Securities and Exchange Commission, from beneficial ownership declarations that corporations file through HARBOR | Set by SEC Memorandum Circular No. 15, series of 2025; the percentage is not confirmed here (the 2019 rules used 25%) | The SEC keeps beneficial ownership declarations off its public database and furnishes them to competent authorities, under data-sharing agreements where required. The revised rules took effect on 1 January 2026 and HARBOR launched on 20 January 2026; not confirmed whether the new rules widen access. | 2026 |
| IDIndonesia | Beneficial owner (Pemilik Manfaat) filings on AHU OnlineThe Directorate General of General Legal Administration (AHU), Ministry of Law, from declarations the corporation or its notary files | More than 25% of the shares, voting rights or annual profit of a limited liability company, the power to appoint or remove directors or commissioners, or control by other means (Presidential Regulation 13 of 2018) | The public AHU search confirms only whether a declaration has been filed; the declared owners go to competent authorities. Filing has applied since 1 March 2019, and Minister of Law Regulation 2 of 2025 added verification by AHU; the exact access rules in that regulation are not confirmed. | 2018 |
| VNVietnam | Beneficial owner information on the National Business Registration Information SystemThe enterprise keeps a list of its beneficial owners and declares them to the provincial business registration office, which holds them on the national system | Owning, directly or indirectly, 25% or more of the charter capital or of the total voting shares, or the power to decide on appointing management, amending the charter or reorganising the company (Decree 168/2025/ND-CP) | Competent state authorities may ask the business registration authority for the information, free of charge, for anti-money laundering work; business registration information supplied to other persons excludes beneficial owners. In force since 1 July 2025 under the amended Law on Enterprises and Decree 168/2025/ND-CP. | 2025 |
 India | Register of significant beneficial owners (Form BEN-3)The company keeps the register and files a return in Form BEN-2 with the Registrar of Companies, Ministry of Corporate Affairs | Not less than 10% of the shares, voting rights or right to distributable dividend, held indirectly or together with direct holdings, or significant influence or control (Companies (Significant Beneficial Owners) Rules, 2018) | The company's register is open to its own members on payment of a fee set by the company; BEN-2 returns are held by the Registrar and are not on the free MCA search. Not confirmed: whether BEN-2 forms can be bought through the paid public document view, and the current members' inspection fee cap. | 2018 |
 United Arab Emirates | Beneficial Owner Record and Register of Partners or ShareholdersThe legal person keeps the records and files them with its registrar (the licensing authority of the emirate or commercial free zone). DIFC and ADGM, as financial free zones, run their own regimes. | Owning, directly or indirectly, 25% or more of the capital, or 25% or more of the voting rights, or control by other means (Cabinet Decision 109 of 2023) | The Ministry and registrars may not disclose the beneficial owner record to anyone without the owner's written approval, except to concerned authorities and under AML and tax information-exchange obligations. Cabinet Decision 109 of 2023 replaced Cabinet Decision 58 of 2020. | 2023 |
 United Kingdom | Register of people with significant control (PSC register)The company keeps its own PSC register and files the information with Companies House, which publishes it | More than 25% of the shares or voting rights, the right to appoint or remove a majority of the board, or significant influence or control | PublicFree to anyone on Companies House's Find and update company information service; residential addresses and the day of birth are not published, and a PSC at serious risk can apply for protection. Companies have kept PSC registers since 6 April 2016. | 2016 |
| AUAustralia | NoneNo beneficial ownership register. Companies keep registers of members, and listed companies keep the answers to beneficial ownership tracing notices under the Corporations Act 2001. | No register test. Substantial holders of listed companies disclose holdings of 5% or more; the test for the planned register is not yet set | No registerOn 15 October 2025 the Government said it will build a public, Commonwealth-operated register for unlisted companies, with policy work from early 2027 and public consultation after that. ASIC's separate consultation CP 387 (March 2026) covers enhanced disclosure by listed entities only. | 2001 |
 British Virgin Islands | Register of beneficial ownership information held by the RegistrarRegistered agents file each company's beneficial ownership information with the Registrar of Corporate Affairs (BVI Financial Services Commission) through VIRRGIN | 10% or more of the shares or voting rights, directly or indirectly, or control by other means | Legitimate interestSince 1 April 2026 a person may apply to the Registrar for limited fields by showing a legitimate interest: investigating money laundering, terrorist or proliferation financing, a link to a person convicted or charged with those offences, or being an obliged entity doing CDD under BVI AML law. Each application costs US$75 and covers one named entity; authorities have had access since the regulations took effect on 2 January 2025. | 2025 |
 Cayman Islands | Beneficial ownership register (Beneficial Ownership Transparency Act)The entity keeps its register through its corporate service provider, and the information is filed to the Registrar's central platform | Ultimately owning or controlling, directly or indirectly, 25% or more of the shares or voting rights, or control by other means | Legitimate interestSince 28 February 2025 journalists, academic researchers, civil society organisations and persons entering into a business relationship with the entity can apply to the General Registry by showing a legitimate interest; authorities, financial institutions and DNFBPs keep full access. The fee per legal person was raised from 30 to 75 dollars by amendment regulations published on 18 March 2026. | 2024 |
| IEIreland | Central Register of Beneficial Ownership of Companies and Industrial and Provident Societies (RBO)The Registrar of Beneficial Ownership, part of the Companies Registration Office | More than 25% of the shares or voting rights or an ownership interest of more than 25%, or control by other means | Legitimate interestPublic access ended after the CJEU judgment of 22 November 2022 (C-37/20 and C-601/20); since S.I. 308 of 2023 competent authorities have full access, designated persons restricted access, and others only if they prove a legitimate interest to the Registrar. The public can see an entity and the number of beneficial owners filed. | 2019 |
| NLNetherlands | UBO register (UBO-register)The Netherlands Chamber of Commerce (KVK) | More than 25% of the shares, voting rights or ownership interest, or control by other means | Authorities and regulated firmsClosed to the public on 22 November 2022 after the CJEU judgment; authorities have full access and licensed Wwft and sanctions-law institutions are being admitted sector by sector, by API or the KVK website since April 2026. Bills to give access to persons with a legitimate interest, as AMLD6 requires, are being prepared. | 2020 |
 Germany | Transparency Register (Transparenzregister)Bundesanzeiger Verlag as the registering body, supervised by the Federal Office of Administration (BVA) | More than 25% of the capital or voting rights, directly or indirectly, or control by other means (section 3 of the Money Laundering Act) | Legitimate interestSince 22 November 2022 the public no longer gets data on request; members of the public must state a legitimate interest, such as journalists and NGOs researching money laundering, while obliged entities get case-by-case access for due diligence and authorities full access. The fee for an inspection is not confirmed. | 2017 |
| LULuxembourg | Register of Beneficial Owners (Registre des bénéficiaires effectifs, RBE)Luxembourg Business Registers (LBR), under the Ministry of Justice | More than 25% of the shares, voting rights or ownership interest, or control by other means | Legitimate interestPublic access was suspended on 22 November 2022, the day of the CJEU judgment in a case brought against LBR; access returned on 16 December 2022 for AML professionals and, through the Press Council, for holders of a professional press card. Not confirmed: whether the RBE law has since been amended for wider legitimate-interest access under AMLD6. | 2019 |
| MTMalta | Register of Beneficial OwnersThe Malta Business Registry (MBR) | More than 25% of the voting rights or other ownership interests, or control by other means | Legitimate interestAfter the CJEU judgment MBR limited access to authorities and subject persons from 25 November 2022; since 10 July 2025 (LN 127 of 2025) a person who shows a legitimate interest in fighting money laundering can apply to accesstobo@mbr.mt. LN 184 of 2026 added three access tiers with presumed legitimate-interest categories from 10 July 2026. | 2018 |
| CYCyprus | Register of Beneficial Owners of companies and other legal entitiesThe Department of Registrar of Companies and Intellectual Property | A shareholding of 25% plus one share, or an ownership interest of more than 25%, or control by other means | Authorities and regulated firmsPublic access is suspended following the CJEU judgment; competent and supervisory authorities can search, and obliged entities can after the Registrar approves an e-request, for €3.50 per entity. Not confirmed: when Cyprus will open legitimate-interest access under AMLD6. | 2021 |
| ESSpain | Central Register of Beneficial Ownership (Registro Central de Titularidades Reales, RCTIR)The Ministry of Justice | More than 25% of the capital or voting rights, directly or indirectly, or control by other means (Law 10/2010, article 4) | Legitimate interestCreated by Royal Decree 609/2023 after the CJEU judgment: authorities and obliged entities have access, and since 19 October 2023 any person or organisation that demonstrates a legitimate interest may apply for limited fields; the press and anti-money laundering NGOs are presumed to have one. | 2023 |
| JEJersey | Central register of beneficial ownership (Obliged Entity Beneficial Owner register for searches)The Jersey Financial Services Commission's Registry | 25% or more ownership, or control by other means; the Registry may lower the threshold where higher-risk factors apply | Authorities and regulated firmsAuthorities have access, and since 24 February 2025 Jersey obliged entities can search the OEBO register through myJFSC strictly for CDD. A government consultation of October 2025 proposed legitimate-interest access for AML purposes; not confirmed whether it has been legislated. | 2020 |
| GGGuernsey | Register of Beneficial Ownership of Legal PersonsThe Guernsey Registry, from filings by the legal person's resident agent | More than 25% of the shares or voting rights, or the right to appoint or remove a majority of the board, or control by other means | Authorities and regulated firmsAuthorities have access, and since August 2025 Bailiwick obliged entities can request information from the Registry through an online portal for due diligence. A consultation issued on 27 February 2026 proposed legitimate-interest access; not confirmed whether it has been enacted. | 2017 |
| IMIsle of Man | Isle of Man Database of Beneficial Ownership (IOMDBO)The Central Registry, Department for Enterprise, from submissions by each legal entity's nominated officer | 25% or more of the legal entity, directly or indirectly, through shares or voting rights, or control by other means (Beneficial Ownership Act 2017 (Amendment) Order 2026) | Authorities and regulated firmsAuthorities have access, and since 31 December 2024 registered obliged entities can request entries for CDD at £50 a request. A consultation on legitimate-interest access ran from 5 May to 30 June 2026; not confirmed whether it has been legislated. | 2017 |
| BMBermuda | Central register of beneficial ownership (Beneficial Ownership Act 2025)The Registrar of Companies, from filings by registered entities; each entity also keeps its own register | 25% or more of the shares or interests, voting rights or partnership interests, directly or indirectly, or ultimate effective control or control by other means | Legitimate interestSince 14 September 2026 the Act lets the Registrar disclose prescribed information to authorities, to AML-regulated persons for CDD and to persons with a legitimate interest in preventing financial crime. The regulations prescribing that information were in draft in July 2026; not confirmed whether they are in force. | 2025 |
| WSSamoa | NoneNo beneficial ownership register found. Licensed trustee companies must be able to detail the ultimate beneficial owners of the international companies they administer; domestic companies report directors and shareholders to the Ministry of Commerce, Industry and Labour. | No register test. The Trustee Companies Act 2017 defines a beneficial owner as a natural person who ultimately owns or controls the entity; a percentage was not confirmed | No registerBeneficial ownership of international companies sits with the licensed trustee company, under SIFA supervision, and is not public. Not confirmed: whether a central register has been introduced under later amendments. | 2017 |
| SCSeychelles | Beneficial ownership register and central database (Beneficial Ownership Act, 2020)The company keeps its register at its resident agent's office, and the information is filed to a central database managed by the Financial Intelligence Unit | 10%, the minimum threshold for identifying beneficial owners of legal persons under the Act | The central database is open only to specified public authorities through appointed officers. The Beneficial Ownership (Amendment) Regulations, 2025 provide for access by specified reporting entities for CDD from a date the Minister appoints; not confirmed whether that date has been set. | 2020 |
| MUMauritius | Beneficial Ownership RegisterThe Registrar of Companies (Corporate and Business Registration Department), from disclosures the company files | 20% or more of the shares (the prescribed percentage), or voting rights, ownership interest or control by other means | The Companies Act makes the register accessible to competent authorities and prescribed public sector bodies only. Companies have filed beneficial owners with the Registrar since 2020, and the register was set in the Act from 25 July 2024. | 2024 |
What this means for a KYC file
- The register is rarely the evidence. Where it is closed, the file rests on the shareholder records each registry does publish, layer by layer, and on the client's own declaration for the rest.
- The tests differ. Hong Kong counts "more than 25%". The Mainland and the EU count "25% or more". A holding of exactly 25% is reportable in one place and not in the other.
- Access is changing. The EU directive asked member states to open legitimate-interest access by July 2026, and they are at different stages. The BVI opened legitimate-interest access on 1 April 2026, and Cayman on 28 February 2025. Dates in the table are as at October 2026.
Sources
- Companies Registry: significant controllers register, overview (opens in a new tab)
- Companies Registry: significant controllers register, frequently asked questions (opens in a new tab)
- People's Bank of China and SAMR Order No. 3 of 2024: Administrative Measures on Beneficial Owner Information (受益所有人信息管理办法) (opens in a new tab)
- Financial Intelligence Office (GIF): AML/CFT guidelines issued by the Financial Services Bureau (2024) (opens in a new tab)
- Macao SAR Government: written report of commercial registration (查公司紙) (opens in a new tab)
- Company Act, Article 22-1, Laws and Regulations Database (opens in a new tab)
- Information platform for company responsible persons and major shareholders (公司負責人及主要股東資訊申報平臺) (opens in a new tab)
- Ministry of Justice: the beneficial owner list system (実質的支配者リスト制度) (opens in a new tab)
- Cabinet Secretariat: expert panel on beneficial owner information of legal persons (opens in a new tab)
- Financial Services Commission: beneficial owner verification for new accounts from 2016 (opens in a new tab)
- DART, Financial Supervisory Service electronic disclosure system (opens in a new tab)
- ACRA: filing with the central register of registrable controllers (opens in a new tab)
- ACRA: identifying registrable controllers (opens in a new tab)
- SSM: beneficial ownership information, who may access it and the fee (opens in a new tab)
- SSM: frequently asked questions on the beneficial ownership reporting framework (opens in a new tab)
- AMLO: guidelines on customer due diligence for banks (February 2022) (opens in a new tab)
- Department of Business Development, Ministry of Commerce (opens in a new tab)
- SEC Memorandum Circular No. 15, series of 2025: Revised Beneficial Ownership Disclosure Rules (opens in a new tab)
- SEC: launch of the Hierarchical and Applicable Relations and Beneficial Ownership Registry (HARBOR) (opens in a new tab)
- SEC: requests for a copy of the beneficial ownership declaration page (2021) (opens in a new tab)
- PPATK: the beneficial ownership Presidential Regulation in force from 1 March 2019 (opens in a new tab)
- Presidential Regulation 13 of 2018, JDIH BPK (opens in a new tab)
- Ditjen AHU Online, Ministry of Law (opens in a new tab)
- Government portal: full text of Decree 168/2025/ND-CP on enterprise registration (opens in a new tab)
- National Business Registration Portal: beneficial owners under the 2025 amendments to the Law on Enterprises (opens in a new tab)
- Ministry of Corporate Affairs: instruction kit for Form BEN-2 (opens in a new tab)
- Ministry of Corporate Affairs: MCA21 portal (opens in a new tab)
- Cabinet Decision No. 109 of 2023 on the regulation of the real beneficiary procedures (English) (opens in a new tab)
- GOV.UK: people with significant control (PSCs) (opens in a new tab)
- GOV.UK: get information about a company (opens in a new tab)
- Treasury ministers: improving transparency of the true owners of companies (15 October 2025) (opens in a new tab)
- ASIC: CP 387, enhanced beneficial ownership disclosure for listed entities (opens in a new tab)
- BVI FSC: revised beneficial ownership guidelines (2 January 2026) (opens in a new tab)
- BVI Business Companies and Limited Partnerships (Beneficial Ownership) Regulations, 2024 (opens in a new tab)
- General Registry: legitimate interest access and access restriction guidance (opens in a new tab)
- Beneficial Ownership Transparency Act (2026 Revision) (opens in a new tab)
- Beneficial Ownership Transparency (Legitimate Interest Access) (Amendment) Regulations, 2026 (opens in a new tab)
- S.I. No. 308/2023, European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) (Amendment) Regulations 2023 (opens in a new tab)
- RBO: search facility access only available to designated persons (opens in a new tab)
- Court of Justice of the EU: judgment in joined cases C-37/20 and C-601/20 (press release 188/22) (opens in a new tab)
- KVK: who has access to UBO data? (opens in a new tab)
- KVK: access to the UBO register expanded (opens in a new tab)
- KVK: information services for the UBO register temporarily stopped (23 November 2022) (opens in a new tab)
- Transparency Register: help centre (opens in a new tab)
- Transparency Register Inspection Ordinance (TrEinV) (opens in a new tab)
- Money Laundering Act, section 3 (beneficial owner) (opens in a new tab)
- Luxembourg Government: access to the RBE restored for professionals and the press (21 December 2022) (opens in a new tab)
- Luxembourg Government: consequences of the CJEU judgment in cases C-37/20 and C-601/20 (opens in a new tab)
- MBR: informative note on LN 184 of 2026 and access tiers (opens in a new tab)
- MBR: public notice on LN 127 of 2025 and legitimate-interest access (opens in a new tab)
- MBR: notice to the general public on the CJEU judgment (25 November 2022) (opens in a new tab)
- Registrar of Companies: e-search of the beneficial owners register (opens in a new tab)
- Registrar of Companies: guidance to the final solution of the beneficial ownership register (January 2025) (opens in a new tab)
- Ministry of Justice: Registro Central de Titularidades Reales (RCTIR) (opens in a new tab)
- Royal Decree 609/2023 creating the RCTIR (BOE) (opens in a new tab)
- Law 10/2010 on the prevention of money laundering, article 4 (BOE) (opens in a new tab)
- JFSC: accessing the Obliged Entity Beneficial Owner register (20 February 2025) (opens in a new tab)
- JFSC: beneficial ownership and controller guidance (opens in a new tab)
- Government of Jersey: consultation on access to beneficial ownership information by persons with a legitimate interest (October 2025) (opens in a new tab)
- States of Guernsey: consultation on beneficial ownership access by those with a legitimate interest (27 February 2026) (opens in a new tab)
- Guernsey Registry: beneficial ownership guidance (opens in a new tab)
- Isle of Man Government: beneficial ownership (opens in a new tab)
- Central Registry: Practice Note PN 30/2026, obliged entity access (opens in a new tab)
- Isle of Man FSA: consultation launched on legitimate-interest access (May 2026) (opens in a new tab)
- Beneficial Ownership Act 2025 (consolidated), Bermuda Laws (opens in a new tab)
- Government of Bermuda: draft Beneficial Ownership Regulations 2026 and guidance notes (8 July 2026) (opens in a new tab)
- Trustee Companies Act 2017 (SIFA) (opens in a new tab)
- Ministry of Commerce, Industry and Labour: business registration (opens in a new tab)
- Beneficial Ownership Bill, 2020 (Official Gazette) (opens in a new tab)
- S.I. 7 of 2025, Beneficial Ownership (Amendment) Regulations, 2025 (Official Gazette) (opens in a new tab)
- Companies Act 2001 (consolidated 2025), Ministry of Finance (opens in a new tab)
- Registrar of Companies: communiqué on disclosure of beneficial owners (3 August 2020) (opens in a new tab)