英屬維京群島金融服務委員會（BVI FSC）於2024年12月20日發布了《受益所有權監管指南》。該指南列出了現行有效的規則，要求所有英屬維爾京群島商業公司和有限合夥企業收集、維護並向公司事務登記處提交受益所有權信息。該指南解釋了不同實體類型的法律所有權和受益所有權之間的差異。它們涵蓋涉及信託或其他法律安排的所有權，以及透過控製或代名人關係的所有權。該指南還具體規定了誰可以查閱登記冊，以及國內主管機關和執法機構可以獲得哪些資訊。

BVI: Regulator issues guidelines for beneficial ownership reporting

The British Virgin Islands Financial Services Commission (BVI FSC) published its Beneficial Ownership Regulations Guidelines on 20 December 2024. The guidelines set out the rules now in force requiring all BVI business companies and limited partnerships to collect, maintain and file beneficial ownership with the Registry of Corporate Affairs. The guidelines explain the difference between legal ownership and beneficial ownership for different entity types. They cover ownership involving a trust or other legal arrangement, as well as ownership by control or under nominee relationships. The guidelines also specify who can inspect the register and what information is available to domestic competent authorities and law enforcement agencies.

Sources:
BVI FSC
BVI FSC (guidelines, PDF)
BVI FSC (guidelines part 2, PDF)