👥 Beneficial Ownership (RBO)
Required within 5 months of incorporation. File at rbo.gov.ie. Penalty up to €500,000.
📌 Who is a beneficial owner?
- Owns >25% of shares (directly or indirectly), or
- Controls >25% of voting rights, or
- Otherwise exercises control over the management
If no natural person meets the test, the senior managing officials (typically directors) are entered.
Beneficial owners
Filing checklist
- 1. Gather the 7 required data points per owner: full name, DOB, nationality, residential address, nature/extent of control, date became BO, PPS or VIN
- 2. Each non-resident owner needs an RBO Verified Identity Number (apply via rbo.gov.ie)
- 3. Sign in to rbo.gov.ie with the company's CRO credentials
- 4. Submit within 5 months of incorporation (or 14 days of any change)
- 5. Keep a copy of the confirmation