Beneficial Ownership, CRS & FATCA

Modern structures are built around disclosure and compliance, not secrecy.

Beneficial ownership

  • Banks and registries may require details of the real owners/controllers.
  • Nominees do not remove the need to identify the beneficial owner.
  • Ownership charts are commonly requested.

CRS and FATCA

  • Financial institutions may report account information to tax authorities under automatic exchange frameworks.
  • Residency and tax identification information matter.
  • Incorrect forms can create future problems.

What this means

  • Do not build a structure around hiding ownership.
  • Use clean documentation and accurate tax residency information.
  • Expect banks, payment processors and providers to ask questions.

Checklist

  • Who owns it?
  • Who controls it?
  • Where are owners tax resident?
  • Where is income generated?
  • Can the explanation survive bank review?

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