Article 57: Identification of beneficial owners for legal entities similar to express trusts

Georgios Pavlidis

Chapter 137 in The EU Anti-Money Laundering Directive and Regulation, 2026, pp 686-689 from Edward Elgar Publishing

Abstract: This chapter comments on Article 57 of the Anti-Money Laundering Regulation (EU) 2024/1624, which adapts beneficial ownership (BO) identification rules to entities akin to express trusts. It outlines functional equivalence tests, multilayered control mapping, and the Commission's role in clarifying scope through acts or guidance to ensure consistent treatment across Member States.

Keywords: AML/CFT; Money Laundering; Similar to Trusts; Functional Equivalence; Beneficial Ownership; Multilayer (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035347094
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