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Under the provisions of the most recent Anti-Money Laundering legislation Ireland was obligated to establish a Central Register of Beneficial Ownership of Trusts (CRBOT).
This new register will contain details of relevant trusts and their beneficial owners. Trustees are now obligated to report beneficial ownership information to Revenue, who will manage the new CRBOT.
For trusts that were established on or before 23 April 2021, the registration deadline is 23 October 2021 and a return must be made by the relevant Trustees by that date. For a relevant trust created after the commencement of the new Regulations the relevant information must be filed within six months of the date of its creation. Details are set out on the Revenue website (see link below) and there is a useful document containing a number of FAQs on the Revenue website.
https://www.revenue.ie/en/crbot/central-register-of-beneficial-ownership-of-trusts/index.aspx
