<!-- headlesslaw {"release":{"id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","published":"2026-11-10T16:06:46Z","pinned":false},"limits":{"coverage":{"history":"current_only","held_since":"2026-11-04","gaps":[],"covered":["2026/2354 — Implementing act — Formats for submitting beneficial ownership information [adopted] L2"],"not_covered":["national guidance","court decisions"]},"freshness":{"release_id":"2d86bd12ba77a288053b34ea2517324b92d03c8039b7f5d156fa4002421384a1","release_published":"2026-11-10T16:06:46Z","checked_at":"2026-11-04","checked_against":"EUR-Lex"},"truncation":null,"failures":[],"incomplete":[]},"page":{"path":"/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1","url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1","title":"Article 1 — Formats for submission of data on beneficial owners","family":"l2_unit_view","work_id":"spaces/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information","view_of":"/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information","status":"in_force","force_status":"in_force","date_state":"current","requested_date":null,"as_of":"2026-11-11","applies_from":null,"application":null,"version_label":"Commission Implementing Regulation (EU) 2026/2354, OJ L, 2026/2354, 22.10.2026","check":{"against":"EUR-Lex","on":"2026-11-04"},"check_result":"matched","official_url":"https://eur-lex.europa.eu/eli/reg_impl/2026/2354/oj/eng","valid_from":"2026-11-11","valid_until":null,"revision":1,"content_id":"50ece8fc0f45627c","versions":["2026-11-11"],"version_url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1/versions/2026-11-11","revision_url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1/versions/2026-11-11/rev/50ece8fc0f45627c","versions_url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1/versions","relations_url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/1/relations","act_url":"https://www.headlesslaw.com/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information#art-1","source_line":"Commission Implementing Regulation (EU) 2026/2354 · binding · OJ L, 2026/2354, 22.10.2026 · dated 16 Oct 2026 [adopted]","attribution":{"prepared_by":"European Commission","published_by":"Publications Office of the EU","published_in":"Official Journal of the European Union","document_type":"implementing_regulation","legal_nature":"binding_adopted","addressees":"not stated in the document","dates":{"document_date":"2026-10-16","published_on":"2026-10-22","entry_into_force":"2026-11-11","locators":{"document_date":"CELLAR 32026R2354 work_date_document","published_on":"CELLAR 32026R2354 official-journal-act_date_publication","entry_into_force":"CELLAR 32026R2354 resource_legal_date_entry-into-force (earliest on or after the document date)"}},"adoption":null},"context":{"act":{"work_id":"spaces/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information","path":"/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information","name":"Commission Implementing Regulation (EU) 2026/2354","number":"2026/2354","celex":"32026R2354","title_official":"COMMISSION IMPLEMENTING REGULATION (EU) 2026/2354 of 16 October 2026 on formats for submitting beneficial ownership information (Text with EEA relevance)","document_date":"2026-10-16"},"position":{"kind":"article","key":"1","index":1,"articles":6,"annexes":3},"prev":null,"next":{"path":"/amld6/level-2/implementing-acts/2026-2354-beneficial-ownership-information/articles/2","key":"2","title":"Article 2 — Formats for submission of data on legal entities"},"act_anchor":"#art-1"}}} -->
# Article 1 — Formats for submission of data on beneficial owners

**Commission Implementing Regulation (EU) 2026/2354 · binding · OJ L, 2026/2354, 22.10.2026 · dated 16 Oct 2026 [adopted]**

*In force · Commission Implementing Regulation (EU) 2026/2354, OJ L, 2026/2354, 22.10.2026 · Verified 4 Nov 2026 · [Official source](https://eur-lex.europa.eu/eli/reg_impl/2026/2354/oj/eng)*

1. <a id="art-1-p-1"></a>Data on beneficial owners shall be submitted in the following formats:

    <a id="art-1-p-1-a"></a>**(a)** first name(s): a sequence of characters, letters or numbers containing all of the beneficial owner’s first names in full;

    <a id="art-1-p-1-b"></a>**(b)** surname(s): a sequence of characters, letters or numbers containing all of the beneficial owner’s surnames in full;

    <a id="art-1-p-1-c"></a>**(c)** place of birth: a sequence of letters or numbers;

    <a id="art-1-p-1-d"></a>**(d)** date of birth: a date containing year, month and day, as specified in Annex II;

    <a id="art-1-p-1-e"></a>**(e)** residential address: a sequence of characters, letters or numbers, as specified in Annex III;

    <a id="art-1-p-1-f"></a>**(f)** country of residence: an array containing at least the countries listed in ISO 3166-1 alpha-3;

    <a id="art-1-p-1-g"></a>**(g)** nationalities: an array, allowing multiple choices, containing at least the countries listed in ISO 3166-1 alpha-3 and a ‘stateless’ option;

    <a id="art-1-p-1-h"></a>**(h)** type of identity document: a sequence of characters, letters or numbers;

    <a id="art-1-p-1-i"></a>**(i)** identity document number: a sequence of characters, letters or numbers;

    <a id="art-1-p-1-j"></a>**(j)** country issuing the identity document: an array containing at least the countries listed in ISO 3166-1 alpha-3.

2. <a id="art-1-p-2"></a>By way of derogation from paragraph 1, where the beneficial owner is deceased, that fact may be indicated instead of the data specified in paragraph 1, points (c) to (j).

3. <a id="art-1-p-3"></a>Data on the nature and extent of the beneficial interest and on beneficial owners shall be submitted in the following formats:

    <a id="art-1-p-3-a"></a>**(a)** type of ownership interest in the legal entity: an array, allowing multiple choices, with at least the following options:

    <a id="art-1-p-3-a-i"></a>**(i)** direct ownership;

    <a id="art-1-p-3-a-ii"></a>**(ii)** indirect ownership;

    <a id="art-1-p-3-b"></a>**(b)** for legal arrangements, natural persons, referred to in Article 58 of Regulation (EU) 2024/1624, that were identified as beneficial owners: an array, allowing multiple choices, with at least the following options:

    <a id="art-1-p-3-b-i"></a>**(i)** settlor;

    <a id="art-1-p-3-b-ii"></a>**(ii)** trustee;

    <a id="art-1-p-3-b-iii"></a>**(iii)** beneficiary;

    <a id="art-1-p-3-b-iv"></a>**(iv)** object of a power;

    <a id="art-1-p-3-b-v"></a>**(v)** default taker;

    <a id="art-1-p-3-b-vi"></a>**(vi)** protector;

    <a id="art-1-p-3-b-vii"></a>**(vii)** any other natural person exercising ultimate control over the legal arrangement by means of direct or indirect ownership or by other means, including through a chain of control or ownership;

    <a id="art-1-p-3-c"></a>**(c)** for legal entities, natural persons, referred to in Article 57 of Regulation (EU) 2024/1624 that were identified as beneficial owners: an array, allowing multiple choices, with at least the following options:

    <a id="art-1-p-3-c-i"></a>**(i)** founder;

    <a id="art-1-p-3-c-ii"></a>**(ii)** member of the management body in its management function;

    <a id="art-1-p-3-c-iii"></a>**(iii)** member of the management body in its supervisory function;

    <a id="art-1-p-3-c-iv"></a>**(iv)** beneficiary;

    <a id="art-1-p-3-c-v"></a>**(v)** any other natural person directly or indirectly controlling the legal entity;

    <a id="art-1-p-3-d"></a>**(d)** percentage of ownership interest in a corporate entity: a percentage allowing two decimal points;

    <a id="art-1-p-3-e"></a>**(e)** nature of control over the legal entity: an array, allowing multiple choices, with at least the following options:

    <a id="art-1-p-3-e-i"></a>**(i)** control through ownership;

    <a id="art-1-p-3-e-ii"></a>**(ii)** control through voting rights;

    <a id="art-1-p-3-e-iii"></a>**(iii)** control through right of appointments;

    <a id="art-1-p-3-e-iv"></a>**(iv)** control through veto rights;

    <a id="art-1-p-3-e-v"></a>**(v)** control through distribution of profits;

    <a id="art-1-p-3-e-vi"></a>**(vi)** control through formal or informal agreements;

    <a id="art-1-p-3-e-vii"></a>**(vii)** control through relationships between family members;

    <a id="art-1-p-3-e-viii"></a>**(viii)** control of the majority of voting rights through acting in concert with others;

    <a id="art-1-p-3-e-ix"></a>**(ix)** control through nominee arrangements;

    <a id="art-1-p-3-f"></a>**(f)** date as of which the beneficial interest is held: a date containing year, month and day, as specified in Annex II.

4. <a id="art-1-p-4"></a>By way of derogation from paragraph 3, where the legal entity or arrangement is a collective investment undertaking, the data on the nature and extent of the beneficial interest shall be submitted in the following formats:

    <a id="art-1-p-4-a"></a>**(a)** direct or indirect holding of the units held in the collective investment undertaking: a percentage allowing two decimal points;

    <a id="art-1-p-4-b"></a>**(b)** ability to define or influence the investment policy of the collective investment undertaking: a sequence of characters, letters and numbers, or a file upload;

    <a id="art-1-p-4-c"></a>**(c)** control of the activities of the collective investment undertaking through other means: a sequence of characters, letters and numbers, or a file upload.

5. <a id="art-1-p-5"></a>By way of derogation from paragraphs 1 to 4 of this Article, where the necessary data is already available in or reported to another register and can be displayed to the end user in full compliance with Regulation (EU) 2024/1624 and this Regulation, the entity in charge of the central register shall reuse this data or request it in the already available and established format.

6. <a id="art-1-p-6"></a>Where it is not possible to identify a beneficial owner, the justification on the reasons for the absence of a beneficial owner shall be submitted in the format of an array with at least the following options:

    <a id="art-1-p-6-a"></a>**(a)** If a beneficial owner does not exist:

    <a id="art-1-p-6-a-i"></a>**(i)** the ownership of the legal entity is dispersed such that no one has a sufficient ownership interest, nor does anyone have control through other means;

    <a id="art-1-p-6-a-ii"></a>**(ii)** the legal entity has no legal owners by definition, and no one has a controlling interest, nor control by other means;

    <a id="art-1-p-6-a-iii"></a>**(iii)** the beneficial owner of the legal arrangement is deceased;

    <a id="art-1-p-6-a-iv"></a>**(iv)** the beneficial owner of the legal arrangement is an unborn descendant;

    <a id="art-1-p-6-b"></a>**(b)** A beneficial owner could not be determined after exhausting all means of identification provided for under Articles 51 to 57 of Regulation (EU) 2024/1624.

7. <a id="art-1-p-7"></a>Data on senior managing officials shall be submitted in accordance with the formats established in paragraph 1. The derogation laid down in paragraph 5 shall apply equally to this paragraph.

8. <a id="art-1-p-8"></a>Data on the person responsible for retaining the information in cases referred to in Article 63(6) of Regulation (EU) 2024/1624 shall be submitted in the following formats:

    <a id="art-1-p-8-a"></a>**(a)** identity of the person: the format shall be in accordance with the specifications in paragraph 1, points (a), (b), (h), (i) and (j) of this Article;

    <a id="art-1-p-8-b"></a>**(b)** contact details of the person: a postal address in compliance with the format specified in Annex III, an email address or a phone number.