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French Polynesia Mandates Disclosure of Beneficial Ownership

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The government of French Polynesia has introduced a new regulation requiring businesses to disclose their beneficial owners. This move aims to increase transparency and prevent illegal activities such as money laundering and tax evasion.

What is Beneficial Ownership?


According to the new rule, beneficial ownership refers to an individual who holds more than 25% voting rights or capital in a business, or one who has the power to control it through other means. If none of these criteria are met, the person or persons legally representing the business must be identified as the beneficial owner.

Declaration Requirements


The declaration must be made at the time of creating the business and includes information such as:

  • Name
  • Surname
  • Aliases
  • Date and place of birth
  • Nationality
  • Personal address
  • Nature and methods of control over the business

Any changes to beneficial ownership must also be reported within 30 days of the change occurring.

Consequences of Non-Compliance


Failure to comply with the regulation may result in penalties for businesses and individuals. The President of the Commercial Court can impose periodic penalty payments on businesses that fail to declare their beneficial owners or provide false or incomplete information. Individuals responsible for making these declarations may face:

  • Fines
  • Imprisonment
  • Ban on management

Scope of the Regulation


The regulation applies to all businesses operating in French Polynesia, including those with establishments in the territory but registered abroad.

Getting Help


For more information or assistance with beneficial ownership disclosure, contact the authorities in your region. The National Institute of Industrial Property (Inpi) is also responsible for providing guidance on beneficial ownership.

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