馬恩島金融服務管理局 (IOMFSA) 已啟動一項諮詢，旨在修訂法人受益所有人的申報門檻，使其與國際金融行動特別工作組 (FATF) 第 24 號建議中的定義保持一致。目前，該司法管轄區的《2017 年受益所有權法》要求，擁有或控制「超過 25%」權益的受益所有人必須進行登記。這被認為與 FATF 的定義並不完全一致。馬恩島中央登記處也正在探討該門檻是否應僅適用於透過所有權而非控制權所獲得的受益所有權權益。


ISLE OF MAN: Beneficial ownership reporting threshold to be adjusted

The Isle of Man Financial Services Authority (IOMFSA) has begun a consultation on amending the ownership threshold for reporting of legal persons' beneficial owners, in order to match the definition in the international Financial Action Task Force's (FATF’s) Recommendation 24. Currently, the jurisdiction's Beneficial Ownership Act 2017 requires registration for a beneficial owner who owns or controls 'more than 25 per cent'. This is regarded as not strictly compliant with the FATF definition. The Isle of Man Central Registry is also exploring whether the threshold should apply only to beneficial ownership interests via ownership, rather than through control.

IOMFSA (PDF)
IOMFSA (December 2024 guidance, PDF)