《英屬維京群島（BVI）商業公司及有限合夥企業（受益所有權）（修訂）條例 2025》於 2025 年 7 月頒布並已生效，大大擴大了 BVI 公司報告其受益所有權的一般義務的豁免範圍。

Harneys律師事務所表示，人們對豁免條款的延長和澄清期待已久，並將受到熱烈歡迎。該公司表示，對受外國監管的受託人的信託持有的投資基金和實體的豁免尤其受到歡迎。
經過長時間的磋商，包括「合法利益」訪問制度在內的受益所有權報告規則草案於2025年1月發布。隨後，關於受益所有權資訊存取權的最終政策於2025年6月23日發布，反映了先前收到的諮詢回饋。新規於7月1日發布並自動生效，但「合法利益」資訊存取權要到2026年4月才能生效。

法規中規定了若干對受益所有權報告的豁免。

作為基金（包括外國基金）子公司的法人實體無需向公司事務註冊處（註冊處）備案，前提是該基金收集、保存並維護受益所有權信息，並能在收到要求後24小時內（如有必要）向註冊處提供。英屬維京群島基金已適用此項豁免；然而，新法規明確規定，如果受益所有權資訊能夠在特定期限內提供，則無需在英屬維京群島保存。

在認可證券交易所上市的公司的子公司無需提交申報，英屬維京群島政府或其他外國或地區持有 50% 以上股份或投票權的公司也無需提交申報。

如果BVI公司的股份由BVI以外受反洗錢監管的受託人持有，則無需申報。這項新增規定被稱為「外國受託人豁免」。

所有獲取實際所有權資訊的請求必須以電子方式提交給註冊處，並附上請求人的相關資訊。註冊處將在收到請求後的12個工作天內處理取得實際所有權的合法權益請求。此流程包括通知被請求的公司，並給予其五天時間提出異議。自2026年1月1日起，實體將可申請永久豁免。

Foreign trustee exemption added to BVI beneficial ownership law

 
The British Virgin Islands (BVI) Business Companies and Limited Partnerships (Beneficial Ownership) (Amendment) Regulations 2025 was enacted in July 2025 and is already in force, significantly expanding the exemptions to the general duty of BVI companies to report their beneficial ownership.

The extension and clarification of the exemptions have been expected for some time and will be very welcome, according to law firm Harneys. The exemption for investment funds and entities held by trusts with foreign regulated trustees is especially welcome, it says.

The draft beneficial ownership reporting rules, including the 'legitimate interest' access regime, were published in January 2025 after lengthy consultation. A final policy on rights of access to beneficial ownership information was then published on 23 June 2025, reflecting the feedback previously received to the consultation. The new regulations were published on 1 July and came into force automatically, although 'legitimate interest' access to the information will not become operational until April 2026.

There are several exemptions to beneficial ownership reporting set out in the regulations.
Legal entities that are a subsidiary of a fund (including a foreign fund) do not have to file with the Registrar of Corporate Affairs (the Registrar), provided the fund collects, keeps and maintains beneficial ownership information, which can be provided (if necessary) to the Registrar within 24 hours of request. An exemption already applied in relation to BVI funds; however, the new regulations make clear that the beneficial ownership information does not need to be maintained in the BVI if it can be made available within a specific period of time.

Companies that are a subsidiary of a company listed on a recognised stock exchange do not have to file, nor do companies of which the BVI government or another foreign country or territory holds more than 50 per cent of the shares or voting rights.

BVI companies do not have to file if their shares are held by a trustee regulated for anti-money laundering purposes in a country other than the BVI. This addition is called the 'foreign trustee exemption'.

All requests for access to beneficial ownership information must be submitted electronically to the Registrar, accompanied by relevant information about the requesting person. The Registrar will process legitimate interest requests to access beneficial ownership within 12 business days of receipt. This process includes notifying the company that is the target of the request and giving it five days in which to object. Entities will be able to apply for permanent exemptions from 1 January 2026.

Sources
• Harneys
• BVI News