BVI Companies – new filing requirements

BVI 公司 – 新的文件提交規定

The BVI Companies (Amendment) Act, 2024 has been enacted and become effective on 2nd January, 2025.

According to the Act, it has now become mandatory to file Register of Members (Shareholders) and Register of Beneficial Ownership with BVI Government. The filing deadline for existing companies is 30th June, 2025.

Previously these information are only kept with the service agents including us. As now we need to make mandatory filing with the BVI Government, it marks the further efforts of BVI Government to tighten control and to centralize all company information to the Government side.

This policy, when considering also the Automatic Exchange of Information with all tax authorities and financial institutions around the globe, is a concerning act to those business owners looking for hiding their identities, as such owner information would then be shared especially with the tax authorities including Hong Kong Inland Revenue Deparment.

We’re now taking extra efforts in updating and reviewing the Register information before we make such filings with the BVI Government. At the same time, we would like to ask all existing BVI clients to :-

1. Review and confirm all information in the Know-Your-Client forms that we’ll be sending to you shortly;
2. Consider whether a structural change of the BVI company is necessary, as the business owner information might now be disclosed to BVI Government and might be reached further to other tax jurisdiction including Hong Kong Inland Revenue Department.

Be sure to contact us if you’re in doubt and need further consultation to optimize your corporate position!

BVI 2024 年度公司 (修訂) 法案，已成為法定條例並於 2025 年 1 月 2 日生效。

根據該法案，現法定須將公司成員 (股東) 名冊及公司實際權益人名冊提交至 BVI 政府報備。已成立的公司須於 2025 年 6 月 30 日前提交。

在此之前，此等名冊只須存檔於服務提供商（我司）。現在須按新法例向 BVI 政府提交此等名冊，此為 BVI 政府試圖收緊控制及集中所有公司資訊的又一舉措。

是次規定，加上已生效的自動資訊交換條約，允許全球所有稅務機關（包括香港稅務局）及財務機構交換資訊，而現亦包括 BVI 公司的股東及實際控制人資訊。如企業持有人本打算透過 BVI 公司隱藏其身份，此新規定或會造成不少困擾。

我們現時正在更新及審視所有 BVI 公司的名冊資料，以準備向 BVI 政府提交。與此同時，我們懇請所有 BVI 公司客戶作出以下行動：

1. 對我們即將發出的「認識客戶表格」進行審視及確認；
2. 因應公司企業持有人身份須向 BVI 政府披露，而該資訊或會再傳至其他稅關機關（包括香港稅務局），請立即權衡您的 BVI 公司應否需要改動公司架構。

如對以上資訊有任何疑惑，或需對公司進行優化，請即 聯絡我們 作進一步咨詢！