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# Recital 34

*In force · Directive (EU) 2024/1640, OJ L, 2024/1640, 19.6.2024 · Checked against EUR-Lex on 26 Oct 2026 · [Official source](https://eur-lex.europa.eu/eli/dir/2024/1640/oj/eng)*

To ensure a level playing field in the application of the concept of beneficial owner, it is essential that, across the Union, uniform reporting channels and means exist for legal entities and trustees of express trusts or persons holding an equivalent position in similar legal arrangements. To that end, the format for the submission of beneficial ownership information to the relevant central registers should be uniform and offer guarantees of transparency and legal certainty.