中國已正式對境內所有商業實體（包括外國公司的分支機構）實施受益所有人資訊申報要求。此舉遵循《受益所有人資訊管理辦法》於2024年11月1日生效的規定。2024年11月1日之後成立的實體必須在成立之日起30天內提交申請，但該日期之前成立的實體則必須在2025年11月1日之前完成合規程序。對外商投資企業來說，此義務是其現有「最終實際控制人」資訊申報義務的附加義務。

CHINA: Beneficial owner information filing requirements apply to foreign-owned companies

China has officially implemented beneficial owner information filing requirements for all business entities in the country, including branches of foreign companies. The move follows the Administrative Measures on Beneficial Owner Information coming into effect on 1 November 2024. Entities formed after 1 November 2024 must file within 30 days of the date of incorporation, but those already formed before that date are being given until 1 November 2025 to come into compliance. For foreign-invested enterprises, the obligation is in addition to their existing duty to file information on their 'ultimate actual controller'.

Sources:
Morgan Lewis
Squire Patton Boggs (PDF)