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The Register of Beneficial owners (RBO)

New procedure for the registered entities to access their own data On 22 November 2022, the Court of Justice of the European Union (CJEU) published a decision affecting European member states national beneficial ownership registers. This judgment by the Court, sitting as the Grand Chamber in Luxembourg, has held that, in the light of the Charter, the provision of the anti-money-laundering directive whereby Member States must ensure that the information on the beneficial ownership of corporate and other legal entities incorporated within their territory is accessible in all cases to any member of the general public is invalid. Anti Money Laundering Directives In accordance with anti-money laundering directives across Europe, member states were obliged to create an online register to detail the beneficial owners of companies registered in each member state.  In Ireland, this was created by the CRO establishing the Central Register of Beneficial owners of companies and Industrial and provident societies (CBRO).  www.rbo.gov.ie. This online register enabled anyone to have public access to specific details on the beneficial owner of an entity by paying a small access fee online. However, this accessibility was recently challenged by a Luxembourg-registered company and its beneficial owner, with a judgement, decided at the end of November 2022. In summary, therefore, the ECJ believes that while maintaining registers of Ultimate Beneficial Owners is vital in the fight against money laundering and terrorism financing, it is not proportionate that the general public should have completely unfettered access to entity ownership information. Irish Register Accordingly, the Irish register has now been closed to the general public, and only ‘designated persons‘ can access who must apply by filing an online request form BEN3A1. The term ‘designated person’ is outlined in Section 25 of the Criminal Justice (Money Laundering and Terrorist Financing) Act 2010, as amended, and includes financial institutions, accountants, auditors, tax advisers, legal professionals, property service providers, virtual currency service providers and dealers in expensive goods such as houses, cars, jewellery, artworks, etc. Also, under Section 33 of the 2010 Act, ‘designated persons’ are obliged to conduct customer due diligence tests on customers “prior to the establishment of a business relationship with a customer”, “prior to carrying out an occasional transaction with, for or on behalf of a customer” or “carrying out any service for the customer….…” While public access is suspended, this does not take the obligation to register away from beneficial owners.  Companies are still obliged to create and maintain their internal registers of beneficial owners and to communicate any changes to the CRBO.  For new companies, this must be completed within five months of incorporation. If a relevant entity does not file with the RBO, it may be guilty of an offence and be liable on summary conviction to a Class A fine of up to €5,000 and on conviction on indictment to a fine of up to €500,000. Final Word Just because public access has been restricted, this has not changed the requirements for companies to maintain their registers and communicate any changes to the CRBO. Designated persons will need to register to still access this information as part of their onboarding / know-your-client requirement as required by law. Contact Us We have previously assisted many companies in completing their registration requirements to establish their new Irish company.  Contact us to discuss the impacts of any of these changes to your company structures or your filing requirements here in Ireland. Please contact a team member to discuss further.
February 22, 2023

Finance Act 2022 Webinar

Be prepared for upcoming changes in Finance Act 2022. Our own Brendan Murphy, Tax Partner, and Emma Arlow from Deloitte are presenting a webinar with Irish Tax Institute Thursday 2nd February, 08.30am – 10am on the Finance Act 2022. Click here to register for the webinar https://lnkd.in/ezjFWiU3
January 26, 2023

Company car drivers face benefit-in-kind increases.

As people get back in their cars after the pandemic to carry out face to face business development, many employers are back considering whether to lease or buy cars for staff. When an employer provides a vehicle to their employee and this vehicle is available for private use, they may be chargeable to tax on the benefit in kind (BIK) arising. The employee will be subject to tax on the cash equivalent value of the vehicle. There are a number of changes being imposed from 2023 in relation to vehicles provided to employees. The changes are largely driven by the government’s Climate Action Plan 2021 to lower emissions by 2030. From 2023 onwards, the BIK cash equivalent on the use of an employer provided car will be determined based on both the business mileage undertaken and the vehicle’s CO2 emissions, as outlined below. i. The amount of business mileage and CO2 emission category
Lower Limit Upper Limit A B C D E
Kilometres Kilometres % % % % %
-- 26,000 22.5 26.25 30 33.75 37.5
26,001 39,000 18 21 24 27 30
39,001 52,000 13.5 15.75 18 20.25 22.5
52,001 -- 9 10.5 12 13.5 15
  ii. The CO2 emissions category of the car is as per the following table
Vehicle Category CO2 Emissions (CO2 g/km)
A 0g/km up to and including 59g/km
B More than 59g/km up to and including 99g/km
C More than 99g/km up to and including 139g/km
D More than 139g/km up to and including 179g/km
E More than 179g/km
  Example: A Car in category B is made available to an employee and they use the car for both personal and business use. The Original Market Value (OMV) of the car is €40,000. The business mileage was 40,000km. The cash equivalent would be €40,000 x 15.75% = €6,300. Electric Vehicles Prior to 2023, an electric vehicle made available to an employee did not incur a BIK charge if the OMV was less than €50,000. For vehicles with an OMV greater than €50,000, the balance of the OMV was multiplied by 30% to get the cash equivalent value. However, for an electric vehicle made available for an employee’s private use during the years 2023 – 2025, the cash equivalent will be calculated based on the actual OMV of the vehicle reduced by:
  • €35,000 in respect of vehicles made available in the 2023 year of assessment;
  • €20,000 in respect of vehicles made available in the 2024 year of assessment; and
  • €10,000 in respect of vehicles made available in the 2025 year of assessment.
Any portion of OMV remaining, after the reduction is applied, is chargeable to BIK at the prescribed rates as outlined above. Example: A Car in category A is made available to an employee during 2023 and they use the car for both personal and business use. The OMV of the car is €80,000. The business mileage was 26,000km. The cash equivalent would be €80,000 - €35,000 x 22.5% = €10,135. If the employee travels over 52,001 the cash equivalent would be €80,000 - €35,000 x 9% = €4,050. Therefore, the more business mileage undertaken, the less BIK that will arise. Company Vans For the year of assessment 2023 and onwards the cash equivalent for vans will increase from 5% to 8% of the OMV.
December 12, 2022

Calling all Accounting Grads of 2023…

Roberts Nathan is now accepting applications for the 2023 Graduate Programme. We have positions across Audit, Tax, Advisory and Consulting in our Cork and Dublin offices. This is a great opportunity to start your thriving career. Click here to find out more.   [video width="720" height="720" mp4="https://www.robertsnathan.com/wp-content/uploads/2022/12/RN_Grad-Video-to-post.mp4" autoplay="true"][/video]  
November 23, 2022