美國財政部在《聯邦公報》上正式公佈了一項新規定，規定在美國的外國公司必須在 2025 年 4 月 25 日之前根據《公司透明度法案》報告其受益所有人的情況。他們不需要報告任何身為美國人的受益所有人。此外，所有美國公司和個人的受益所有權報告義務現已被該法案永久取消。
US: Deadline fixed for foreign company beneficial ownership reporting
The formal gazetting of a new US Department of the Treasury rule in the Federal Register gives foreign companies in the US until 25 April 2025 to report their beneficial owners under the Corporate Transparency Act. They need not report any beneficial owners who are US persons. Moreover, beneficial ownership reporting obligations of all US companies and persons are now permanently struck out of the Act.
Sources:
Financial Crimes Enforcement Network (FinCEN)
FinCEN (press release)
US Department of the Treasury
US Federal Register (interim final rule)
STEP International News 24 March 2025: US treasury issues final rule on company beneficial ownership reporting