Article 14 Identification and verification of beneficiaries of trusts and similar legal entities or arrangements


This is a draft act

This text has been parsed from the AMLA consultation paper draft as published on 9 February 2026. While we run a suite of validations, the automated parsing can result in errors. Also, before it is finally adopted by the Commission, its wording, numbering and references may change, and entire articles might be removed or added.

    1. For the purposes of Article 22(4) of Regulation (EU) 2024/1624, the information obliged entities shall obtain from the trustee, legal entity or legal arrangementmeans an express trust or an arrangement which has a similar structure or function to an express trust, including fiducie and certain types of Treuhand and fideicomiso; include:

      1. a description of the class of beneficiaries and its characteristics, which shall contain sufficient information to allow the obliged entity to determine whether individual beneficiaries are ascertainable and shall be treated as beneficial ownersmeans any natural person who ultimately owns or controls a legal entity or an express trust or similar legal arrangement;; and

      2. relevant documents to enable the obliged entity to establish that the description is correct and up-to-date.

    1. Obliged entities shall take risk-sensitive measures to ensure that the trustee, legal entity or legal arrangementmeans an express trust or an arrangement which has a similar structure or function to an express trust, including fiducie and certain types of Treuhand and fideicomiso; provide timely updates, including on specific material events that may lead to beneficiaries previously identified by class or characteristics becoming ascertainable and thus beneficial ownersmeans any natural person who ultimately owns or controls a legal entity or an express trust or similar legal arrangement;.

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