Legal
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Seminario BOI
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Seminario BOI
Preguntas del Seminario:
1. Una entidad creada a finales del 2023, pero con efectividad en enero 2024, ¿le aplica el periodo de enero 2025 o los 90 días de 2024?
2. ¿Se deben incluir todos los miembros de la Junta que se incluyen en el Departamento de Estado (Secretaria, Tesorero, Vicepresidente, etc.) independientemente de que los mismos participen o no en el control de las operaciones?
3. Si un socio falleció y no se ha liquidado su sucesión (en la actualidad los hijos no han hecho ningún trámite) ¿se incluye la información de los herederos como beneficiarios?
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3 Respuestas
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Saludos.
Adjunto explicación del FinCEN en cuanto a la efectividad.
If your company existed before January 1, 2024, it must file its initial beneficial ownership information report by January 1, 2025.
If your company was created or registered on or after January 1, 2024, and before January 1, 2025, then it must file its initial beneficial ownership information report within 90 calendar days after receiving actual or public notice that its creation or registration is effective. Specifically, this 90-calendar day deadline runs from the time the company receives actual notice that its creation or registration is effective, or after a secretary of state or similar office first provides public notice of its creation or registration, whichever is earlier.
If your company was created or registered on or after January 1, 2025, it must file its initial beneficial ownership information report within 30 calendar days after receiving actual or public notice that its creation or registration is effective. The following sets out the initial report timelines.
Buenos Dias
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Sobre su segunda pregunta, los miembros de la Junta en efecto tienen poder sobre la empresa aunque no la ejerzan. Mi recomendación siempre es incluirlo aunque el FAQ de FinCEN dice lo siguiente:
Is a member of a reporting company’s board of directors always a beneficial owner of the reporting company?
No. A beneficial owner of a company is any individual who, directly or indirectly, exercises substantial control over a reporting company, or who owns or controls at least 25 percent of the ownership interests of a reporting company.
Whether a particular director meets any of these criteria, however, is a question that the reporting company must consider on a director-by-director basis.
<i style=”background-color: var(–bb-content-background-color); font-family: inherit; font-size: inherit; color: var(–bb-body-text-color);”>FinCEN’s Small Entity Compliance Guide includes additional information on how to determine if an individual qualifies as a beneficial owner in Chapter 2, “Who is a beneficial owner of my company?”. This chapter includes separate sections with more information about substantial control and ownership interest: Chapter 2.1 “What is substantial control?” and Chapter 2.2 “What is ownership interest?”.
Buenos Dias
fincen.gov
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Sobre su tercera pregunta, siempre debe haber alguien detrás de la empresa…. quienes controlan? quienes se benefician económicamente?
Sobre este particular FinCEN ha dicho: When a beneficial owner dies, resulting in changes to the reporting company’s
beneficial owners, report those changes within 30 days of when the deceased beneficial
owner’s estate is settled. The updated report should, to the extent appropriate, identify
any new beneficial owners.
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