Ireland reopens beneficial ownership registers to people with a legitimate interest
New Irish regulations in 2026 (S.I. 406 of 2026 for companies and S.I. 335 of 2026 for trusts) set a certificate-based route for people with a legitimate interest in preventing money laundering to inspect beneficial ownership registers. Certificates last three years, refusals can be appealed, and from 10 November 2026 the Registrar must respond within 12 working days. This implements the access rules of the EU's sixth anti-money laundering directive.
Ireland amended its beneficial ownership regulations in 2026 to implement the access provisions of the EU's sixth anti-money laundering directive (Directive (EU) 2024/1640). The corporate regulations (S.I. No. 406 of 2026) were notified in Iris Oifigiúil on 7 August 2026. Parallel regulations for trusts (S.I. No. 335 of 2026) were made earlier.
What changed
- A person can apply to the Registrar for a certificate to inspect an entity's beneficial ownership details. The Registrar issues it where the applicant shows a legitimate interest in preventing or combating money laundering, its predicate offences or terrorist financing.
- The regulations list categories that can qualify, including civil society organisations, non-governmental organisations and academia working against money laundering, and people likely to enter a transaction with an entity who want to avoid a link to money laundering.
- Certificates are valid for three years. The Registrar can refuse or revoke one with reasons, and decisions can be appealed.
- Accessible details include each beneficial owner's name, month and year of birth, country of residence, nationality, and the nature and extent of their interest.
- Information can be withheld where disclosure would expose a beneficial owner to disproportionate risk, or where the owner is a minor or lacks capacity.
- From 10 November 2026, the Registrar must respond to applications within 12 working days.
Background
Public access to Irish registers was restricted after the EU Court of Justice's November 2022 ruling. Since 2023, access had been limited to people engaged in preventing money laundering.
What to do
Irish companies and trustees should expect wider access to their beneficial ownership entries, and check they are accurate and current.
Sources
- Irish Statute Book: S.I. No. 406/2026, European Union (Anti-Money Laundering: Beneficial Ownership of Corporate Entities) (Amendment) Regulations 2026
- Irish Statute Book: S.I. No. 335/2026, European Union (Anti-Money Laundering: Beneficial Ownership of Trusts) (Amendment) Regulations 2026
- Department of Finance: Anti-money laundering and countering the financing of terrorism