Dienstleistungsportal Bayern

Description

Prerequisites

An application for inspection of the transparency register can only be made via the website of the transparency register (see under "Online Procedure") (Section 23 (1) AMLA in conjunction with Section 5 (1) of the Ordinance on Inspection of the Transparency Register (Transparency Register Inspection Ordinance - TrEinV).

Pursuant to Section 5 (2) of the Ordinance on the Inspection of the Transparency Register (TrEinV), the application must specify the association pursuant to Section 20 (1) of the AMLA or the legal structure pursuant to Section 21 (1) and (2) of the AMLA and the period or point in time for which the person requesting inspection of the transparency register is requesting inspection.

Procedure

The inspecting party or the person acting on behalf of the inspecting party may only submit applications using the electronic application forms of the Transparency Register (see "Online Procedure"). This is the only way to properly request inspection of the transparency register (Section 2 (5) TrEinV).

Pursuant to Section 2 (4) TrEinV, at least the following data must be submitted to the Transparency Register upon registration:

• if the person requesting inspection is a natural person,
  • the first and last name
  • the e-mail address and telephone number, and
  • the address and, if different, the billing address
• if the person inspecting the data is a legal entity,
  • the company name or the name of the non-natural person,
  • the address of the registered office of the non-natural person and, if different, the billing address,
  • the name and surname of the natural person in charge of registration, and

the e-mail address and telephone number of the natural person in charge of the registration.

Special notes

If discrepancies are discovered during the money laundering audit by obligated parties or during the inspection by authorities, these must be reported to the register-keeping unit without delay (Section 23a of the Money Laundering Act).

Further information on the subject of discrepancies can be found in the fact sheet under "Further links".

Required documents

• Proof of identity

  • in the case of a natural person: e.g. a copy of a valid official identity document containing a photograph of the holder and fulfilling the passport and identity document requirement in Germany;
  • a copy of the documents referred to in section 1(1) of the Payment Account Identity Verification Ordinance;
  • a certificate provided for in section 12 (1) sentence 1 nos. 2 to 4 of the GwG
  • in the case of a legal entity: e.g. a copy of an extract from the commercial or cooperative register or of formation documents and
  • the valid identification code for legal entities.

• Authorities: Confirmation that the inspection is necessary for the fulfilment of their legal duties.

• Obligated persons according to § 2 GwG

  • proof that he is an obliged person pursuant to Section 2 of the MLA and that the inspection is intended to fulfil his due diligence obligations in one of the cases specified in Section 10 (3) of the MLA, or
  • in the case of repeated applications, it is sufficient to provide evidence of the entitlement to inspection at the time of the first inspection.

• All members of the public may submit an application for inspection of the transparency register pursuant to Section 23 (1) sentence 1 no. 3 AMLA.

• The office keeping the register may request further information to demonstrate the authorization if there is any doubt about the authorization of the person inspecting the data.

  At the request of the office keeping the register, the evidence may also be provided in the form of an affidavit.

Online procedures

• Transparenzregister - Elektronische Eintragung von wirtschaftlich Berechtigten, Einsichtnahme und Meldung von Unstimmigkeiten

  You must register in the Transparency Register if you wish to enter beneficial owners, inspect the Transparency Register or report discrepancies.

Fees

• Registration and entry in the transparency register itself is free of charge. In contrast, an annual fee is charged to each legal entity subject to transparency requirements for maintaining the register. Since 2022, 20.80 euros have been due.

  There are special conditions for associations:
  Registered non-profit, charitable, church associations (e. V.) have had the opportunity to apply for a fee exemption since January 1, 2020. The prerequisite for this is that the associations submit a certificate from their tax office stating that they are pursuing their tax-privileged purpose. The Bundesanzeiger-Verlags-GmbH has provided a corresponding application form for this purpose, which enables a fee exemption for the years 2021 to 2023 with only one application (see under further links). However, a retroactive fee exemption for the years 2017 to 2019 is not possible, nor is a general exemption without submitting an application.

  The situation will change with Section 60b of the German Fiscal Code (AO), which will come into force on January 1, 2024. On this date, the beneficiary register at the Federal Central Tax Office is to be set up. This register will also contain the entities that meet the requirements of Sections 51 to 68 of the German Fiscal Code (tax-privileged purposes), so that from this date onwards no fees will be charged to associations that are entered in the beneficiary register.

  The amount of the fees is as follows

  • the inspection by retrieval of the information on the beneficial owner of certain associations: 1.65 euros per retrieved document;
  • the printout of information on beneficial owners of certain associations: 7.50 euros per printout plus the inspection fee: if a printout is certified, only the certification fee of 11.20 euros per certification mark will be charged in addition to the inspection fee.
  • Registrations and identifications of beneficial owners pursuant to Section 24 (2a) AMLA for the provision of information pursuant to Section 23 (8) AMLA 50.00 euros per registration of a beneficial owner for a legal entity.

Legal bases

• § 23 Gesetz über das Aufspüren von Gewinnen aus schweren Straftaten (Geldwäschegesetz - GwG)

Links to more information

• Merkblatt Transparenzregister

  Merkblatt des Bundesverwaltungsamts zum "Transparenzregister - Fragen und Antworten zum Geldwäschegesetz (GwG), Stand 25. Mai 2022 unter Teil 1 Kapitel E (Unstimmigkeitsmeldungen)

• Auslegungs- und Anwendungshinweise für den Nichtfinanzsektor
• Gebührenbefreiung e.V. - Transparenzregister Antragsformular

  Die Bundesanzeiger Verlags-GmbH hat für eingetragene gemeinnützige, mildtätige, kirchliche Vereine e.V. ein Antragsformular zur Gebührenbefreiung bereit gestellt

Related issues

• Transparency register; registration