Log in or register
Share on LinkedInShare on LinkedIn

ARTICLE · 29 OCTOBER 2017

Reporting Obligation To German Transparency Register Beginning October 1, 2017

POELLATH
Explore more from POELLATH

We have summarized the most important changes in more detail below.

GermanyCorporate/Commercial Law
Andreas Richter
Andreas Richter
Mareike Krämer
Mareike Krämer
Author LinkedIn connections

As of October 1, 2017, legal representatives of corporate entities (companies, partnerships), other private law corporations (private law foundations, co-ops, associations) and trusts are obliged for the first time to report their beneficial owners to the newly established German transparency register. Reports must be filed electronically via the following website: www.transparenzregister.de.

With these recent amendments of the German Anti-Money Laundering Act (GwG) the German legislator implements the EU Fourth Anti-Money Laundering Directive, which directs all member states to establish a national transparency register (see also Mandanteninformation vom 27.06.2017). Similar regulations will therefore enter into force in other EU jurisdictions.

We operate a free-to-view policy, asking only that you register in order to read all of our content. Please login or register to view the rest of this article.

Register for freeORLog in

Related Articles

Legal Intelligence Newsletters: sign up for the latest legal and regulatory news on your chosen topics

Read more about

Related Comparative Guides

See more popular content from

Article

PPWR In Practice: What The New FAQ Clarifies

The European Union's Packaging and Packaging Waste Regulation (PPWR) became applicable across all Member States in August 2026, introducing new compliance obligations for manufacturers, importers, and distributors. The European Commission's updated FAQ provides crucial guidance on role classification, conformity requirements, and enforcement approaches, yet significant questions remain regarding operational implementation and the allocation of responsibilities throughout the value chain.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

IT Security Is Now A Top Priority: Directors’ Personal Responsibility For Cyber Risks

Modern corporate management faces unprecedented cybersecurity threats, with German legislators responding through the NIS 2 Implementation Act and reformed Federal Office for Information Security Act, drastically tightening IT risk management requirements. Board members and managing directors now bear heightened personal responsibility for cybersecurity measures, raising critical questions about organizational obligations, liability exposure, and proper delegation of IT security tasks.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

Wenn Der Gesellschafter Zum Prozessfinanzierer Wird: Der BGH Zieht Die Grenzen Der Treuepflicht Neu

Der Bundesgerichtshof hat sich mit der Reichweite der gesellschafterlichen Treuepflicht bei Prozessfinanzierungsvereinbarungen zwischen einer GmbH und einem nahestehenden Gesellschafter befasst. Zugleich wurden grundlegende Anforderungen an die ordnungsgemäße Einberufung von Gesellschafterversammlungen und die Grenzen der Vertretungsmacht nach § 37 Abs. 2 GmbHG bei gesellschafterbeherrschten Vertragspartnern geklärt.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

DORA-Umsetzung: Compliance Erfüllt – Und Trotzdem Nicht Resilient?

Financial institutions face a critical challenge in implementing the Digital Operational Resilience Act (DORA): the real hurdle lies not in understanding requirements, but in integrated governance across previously siloed functions. ICT risk management, third-party risk management, business continuity, and information security must be coordinated along common objects—business processes, assets, third parties, incidents, and risks. This article examines whether DORA leads to genuine resilience or merel
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

Konzernrecht – Das Konzerninteresse und seine Legitimation im Vertrags- und im faktischen Konzern

German corporate law faces a fundamental challenge in balancing the economic interests of a corporate group with the legal principle that each subsidiary remains an independent legal entity. This article examines how the concept of 'group interest' (Konzerninteresse) operates within different corporate structures, exploring the tension between centralized group management and the protection of dependent companies, minority shareholders, and creditors.
GermanyCorporate/Commercial Law
PwC Legal Germany
PwC Legal Germany
Article

BFH Updates On Business Facilities (Extended Trade Tax Deduction)

Last fall, the Federal Fiscal Court (BFH) published three new rulings on the topic of business premises and extended trade tax deductions (BFH, July 24, 2025 – III R 23/23, DB 2025 p. 3016; BFH, September 25, 2025 – IV R 31/23, DB 2025 p. 3157; BFH, Sept. 25, 2025 – IV R 9/24). Although two rulings were in favor of the respective taxpayers, the issue of ancillary rental services in the context of the extended trade tax deduction remains a “hot topic” in trade tax assessment.
GermanyTax
POELLATH
POELLATH