# Article 3 — Formats for submission of data on legal arrangements **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. Data on legal arrangements shall be submitted in the following formats: **(a)** name of the legal arrangement: a sequence of characters, letters or numbers; **(b)** unique identifier of the legal arrangement: a sequence of characters, letters or numbers; **(c)** information on the trust deed or equivalent: a file upload, allowing the upload of the trust deed or equivalent, and any addenda or other binding documents related to the deed; where the trust deed or equivalent does not exist, a sequence of characters, letters or numbers shall be used instead to provide a general description, complemented by the following data points: **(i)** type of settlement: an array, allowing multiple choices, containing at least the following options: **(1)** unilateral; **(2)** written instrument signed by the settlor and the trustee; **(3)** inter vivos; **(4)** testamentary; **(5)** notarial; **(ii)** law governing the legal arrangement: an array containing at least the countries listed in ISO 3166-1 alpha-3; **(iii)** revocability of the legal arrangement: an array allowing at least the options revocable and irrevocable; **(iv)** any reserved powers by the settlor, where applicable: a sequence of characters, letters or numbers; **(v)** duties, powers and restrictions of the protector, where applicable: a sequence of characters, letters or numbers; **(vi)** excluded persons, where applicable: a sequence of characters, letters or numbers; **(vii)** date of original settlement: a date, containing year, month and day, as specified in Annex II; **(d)** purpose of the legal arrangement, if any: an array with at least the following options: **(i)** asset management – real estate; **(ii)** asset management – securities and liquidity management; **(iii)** asset management – inheritance management; **(iv)** asset management – mixed nature of assets; **(v)** charitable purposes/donation; **(e)** value of assets held in the legal arrangement or managed through it: an array containing at least the following options relative to the value of the assets at the time of registration: **(i)** the value of the assets is less than EUR 1 000 or the equivalent in national currency; **(ii)** the value of the assets is between EUR 1 000 and EUR 10 000 or the equivalent in national currency; **(iii)** the value of the assets is between EUR 10 000 and EUR 100 000 or the equivalent in national currency; **(iv)** the value of the assets is between EUR 100 000 and EUR 1 000 000 or the equivalent in national currency; **(v)** the value of the assets is between EUR 1 000 000 and EUR 10 000 000 or the equivalent in national currency; **(vi)** the value of the assets is between EUR 10 000 000 and EUR 50 000 000 or the equivalent in national currency; **(vii)** the value of the assets is more than EUR 50 000 000 or the equivalent in national currency; **(f)** place of residence of the trustee or person holding equivalent positions in similar legal arrangements: the format shall be the same as specified in Article 1, paragraph 1, point (e), repeatable in case there is more than one person; **(g)** place of administration, where different from the place of residence: the format shall be the same as specified in Article 1, paragraph 1, point (e), repeatable in case there is more than one person; **(h)** description of the beneficiaries: an array, allowing multiple choice, with the following options: **(i)** identifiable individually and reported as beneficial owners; **(ii)** non-identifiable/class of beneficiaries; a sequence of characters, letters or numbers shall be used for further description of the class of beneficiaries, where appropriate; **(i)** reason of registration for legal arrangements administered outside of the Union: the format shall be the same as specified in Article 2, paragraph 1, point (g); **(j)** relevant document(s) and description in relation to point (i): the format shall be the same as specified in Article 2, paragraph 1, point (h); **(k)** description of ownership or control structure: a file upload, or the submission of structured data, as specified in Annex I; **(l)** for discretionary trusts where objects of a power or default takers can be identified, individually or as classes: **(i)** names and surnames of natural persons that were identified as objects of a power: the format shall be in accordance with the specifications in Article 1, paragraph 1, points (a) and (b); **(ii)** names of legal entities and arrangements that were identified as objects of a power: the format shall be the same as specified in: **(1)** Article 2, paragraph 1, points (a), (b) and (e), for legal entities; **(2)** this Article and paragraph, points (a) and (b), for legal arrangements; **(iii)** description of the objects of a power which are classes: a sequence of characters, letters or numbers; **(iv)** names and surnames of natural persons that were identified as default takers: the format shall be in accordance with the specifications in paragraph 1, points (a) and (b); **(v)** names of legal entities and arrangements that were identified as default takers: the format shall be the same as specified in: **(1)** Article 2, paragraph 1, points (a), (b) and (e), for legal entities; **(2)** this Article and paragraph, points (a) and (b), for legal arrangements; **(vi)** description of default takers that are classes: a sequence of characters, letters or numbers. 2. By way of derogation from paragraph 1 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.