Article 58: Identification of beneficial owners for express trusts and similar legal arrangements

Georgios Pavlidis

Chapter 138 in The EU Anti-Money Laundering Directive and Regulation, 2026, pp 690-695 from Edward Elgar Publishing

Abstract: This chapter comments on Article 58 of the Anti-Money Laundering Regulation (EU) 2024/1624, defining beneficial ownership (BO) categories for express trusts (settlors, trustees, protectors, beneficiaries, and others with control) and analogous roles in similar arrangements. It addresses discretionary trusts, contingent beneficiaries, and dynamic updates upon changes in classes or powers.

Keywords: AML/CFT; Money Laundering; Trusts; Beneficiaries; Control; Discretionary (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035347094
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