Central Register of Beneficial Ownership of Trusts

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.

The CRBOT will contain details of relevant trusts and their beneficial owners. Trustees must submit these details to Revenue, who will manage the CRBOT. For more information on how to register visit the how to register section.


Relevant trusts and their beneficial owners can be registered on the CRBOT from 26 July 2021 onwards.

For trusts that were established on or before 23 April 2021, the registration deadline is 23 October 2021. Trusts created after 23 April 2021 must be filed within 6 months of their creation.


Revenue recognises that there may be genuine difficulties for some trustees in registering their details by this date.

Where best efforts are being made to register, trustees are reminded that they can register their details after the 23rd October. Such instances will not be considered a failure to comply with the requirement to register, provided trustees complete their registration within a reasonable period. 

For information on who will access the CRBOT and why, see the inspecting the CRBOT section.

Relevant Legislation

The legislation that specifically applies to the CRBOT is: