Central Register of Beneficial Ownership of Trusts (CRBOT)
Anti-Money Laundering legislation requires each EU Member State to establish a Central Register of Beneficial Ownership of Trusts (CRBOT).
The purpose of the CRBOT is to help prevent money laundering and terrorist financing by improving transparency on who ultimately owns and controls Irish trusts.
Trusts are legally obliged to register beneficial ownership information within six months of the trusts’ creation.
For trusts that were established on or before 23 April 2021, the registration deadline was 23 October 2021.
Trustees (or their agents, advisors, or employees) can register through the ‘Trust Register’ portal on Revenue Online Service (ROS).
Individual filers who do not have a business tax registration number can register through myAccount.
For more information please see the dedicated CRBOT section.