《2024 年英屬維京群島（BVI）商業公司（修訂）法》（以下簡稱《法案》）已獲得總督的批准，並於 2024 年 9 月 26 日在憲報刊登。
該法案規定了有關實益所有權、名義股東、股東名冊、更正董事名冊、董事職責等方面的一些重要改革。
Mourant 律師事務所表示，該法案尚未生效，但被認為「即將」生效。該法案的措施很可能會分階段實施。生效後，受益所有權資料必須向公司事務登記官（以下簡稱「登記官」）備案，但目前無法公開取得。
就信託而言，受益所有人被視為受託人、委託人、保護者、受益人或受益人類別，不論信託財產或收入是否已分配；亦被視為任何其他行使直接或間接控制權的自然人。
儘管現有公司和在該法案生效之前繼續進入該司法管轄區的公司將有六個月的寬限期，但該資訊必須在公司註冊成立或繼續進入英屬維京群島後 30 天內提交。不遵守規定將導致前三個月 600 美元的罰款，接下來三個月 800 美元的罰款，之後該公司將從登記冊中除名。
該法案還要求保留名義股東的詳細資料並向註冊官備案，且沒有任何最低限度的豁免。會員名冊必須在成立或延續或發生任何變更後 30 天內提交，而會員名冊不會公開。
公司的第一位註冊代理人現在必須在公司成立之日起 15 天內任命一個或多個人作為公司的第一任董事。寬限期與先前相比明顯大幅縮減。如果公司任命了一名持牌專業董事為其董事之一，則還必須向註冊官報告。
Ogier律師事務所表示，「一些擬議的變更顯然將施加額外的義務，例如發生變更時的備案」。然而，該事務所認為這些義務「不應造成實質負擔」。
2024 年受託人（修訂）法的最終版本也已獲得批准並於同日（9 月 26 日）刊登憲報。它的有效條款引入了明示信託的實益所有權登記冊。
Final version of BVI business companies Act amendments is gazetted
The British Virgin Islands (BVI) Business Companies (Amendment) Act 2024 (the Act) has received governor's assent and was gazetted on 26 September 2024.
The Act sets out some important reforms regarding beneficial ownership, nominee shareholders, the register of members, rectifying the register of directors, director duties and more.
The Act has not yet been brought into force, although that is thought to be 'imminent', according to law firm Mourant. It is probable that the Act's measures will be brought into effect in a staged manner. When in force, beneficial ownership information will have to be filed with the Registrar of Corporate Affairs (the Registrar), although it will not be publicly accessible at present.
In the case of a trust, the beneficial owners are deemed to be the trustee; the settlor; the protector; the beneficiaries or class of beneficiaries, whether trust property or income has been distributed or not; and any other natural person exercising direct or indirect control.
The information must be filed within 30 days of a company's incorporation or its continuation into the BVI, although existing companies and companies continuing into the jurisdiction before the Act comes into force will have a six months' grace period. Failure to comply will result in a penalty of USD600 for the first three months and USD800 for the following three months, after which point the company will be struck off from the register.
The Act also requires that details of nominee shareholders is maintained and filed with the Registrar, without any de minimis exemptions. The register of members must be filed within 30 days of incorporation or continuation, or of any changes occurring. It too will not be publicly available.
The first registered agent of a company must now appoint one or more persons as the first director of the company within 15 days of the date of incorporation of the company. This is significantly shorter than the previous allowance. A company must also report to the Registrar if it has appointed a licensed professional director as one of its directors.
'It is clear that some of the proposed changes will impose additional obligations, such as filings in the event of changes', said law firm Ogier. However, the firm considers these obligations 'should not be materially burdensome'.
The final version of the Trustee (Amendment) Act 2024 has also received assent and was gazetted on the same day (26 September). Its provisions in effect introduce beneficial ownership registers in respect of express trusts.
Sources:
• Ogier
• Mourant
• BVI Official Gazette (text of Act, PDF)
• STEP International News 25 April 2024: Consultation on BVI Business Companies Act begins journey to meet FATF recommendations