BVI Beneficial Ownership Regime – key exemptions – dissolved entities

Dissolved entities

Under the BO Regime BVI companies and limited partnerships must collect, maintain and (subject to certain exemptions) file up-to-date beneficial ownership information with the BVI Registrar of Corporate Affairs. Legal entities which had, before 2 January 2025, been dissolved or de-registered under the BVI Business Companies Act (As Revised) or the Limited Partnership Act (As Revised) and not restored are exempt from the filing obligation.

More information on other exemptions, key filings and updates to the BO Regime is available in our client update.