ITALY: Financial Inclusion and Anti-Money Laundering Measures Come into Effect
As of October 9, 2023, Italy’s register of beneficial owners, known as the UBO-Register, has become operational. This move aims to promote financial inclusion and strengthen anti-money laundering measures in the country.
UBO-Register: A Key Component of Financial Inclusion
The UBO-Register is a part of the Commercial Register and consists of two sections that require information on beneficial ownership to be reported:
- The ordinary section covers companies with legal personality, private legal persons, recognized associations, and foundations.
- The special section deals with trusts producing relevant legal effects for tax purposes and similar entities.
Obligated Entities Must Self-Declare
The communication process is carried out through a self-declaration in telematic form only, exempt from stamp duty. The legal representative making the declaration must have a digital signature.
Key Deadlines Apply
The deadlines for making communications are peremptory, with the following deadlines applying:
- Data and information relating to beneficial owners must be communicated within 60 days starting from October 9, 2023.
- Any changes in data and information relating to beneficial ownership must be communicated within 30 days from the act giving rise to the change.
- Newly established entities must report their data and information on beneficial ownership within 30 days from inscription in the appropriate Register.
- Annually, within 12 months from the first communication, data and information on beneficial ownership must be confirmed.
Consequences of Non-Compliance
Failure to communicate beneficial owner data or providing false information can result in severe consequences. These include:
- Pecuniary administrative sanctions ranging from €103 to €1.032
- Imprisonment from 6 months to 3 years
- Fine ranging from €10,000 to €30,000
How We Can Help
Our expert team is here to guide you through the complexities of financial inclusion and anti-money laundering measures in Italy. Contact us today to learn more about how we can help your business navigate these regulations and stay compliant.
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Good to Know
- The EU Court of Justice has limited access to the UBO-Register data, restricting it to owners with a relevant and differentiated legal interest.
- Clarifications are still needed for branch offices of foreign companies based in the European Union.