Legal Update法律资讯 · September 30, 20262026年9月30日
Beneficial Ownership Reporting After FinCEN’s Domestic Exemption and New York’s LLC Transparency Act: Who Must File by December 31, 2026FinCEN豁免国内公司后的受益所有人申报及纽约州《有限责任公司透明法》：谁须在2026年12月31日前申报
IWhat Changed变化内容
FinCEN's interim final rule of March 2025 exempts all entities formed in the United States, and their beneficial owners, from reporting under the Corporate Transparency Act. Only foreign entities registered to do business in a U.S. state must report, and they need not report U.S. persons as beneficial owners. New York's LLC Transparency Act took effect January 1, 2026. Under Department of State guidance issued December 31, 2025, it applies only to limited liability companies formed outside the United States and authorized to do business in New York; the Governor vetoed amendments that would have extended it to domestic LLCs. Covered LLCs authorized before 2026 must file a beneficial ownership disclosure or an attestation of exemption by December 31, 2026; LLCs applying for authority in 2026 or later must file within 30 days, and annual statements follow.FinCEN于2025年3月发布的临时最终规则，豁免所有在美国设立的实体及其受益所有人依《公司透明法》申报的义务。只有在美国某州登记经营的外国实体须申报，且无需申报美国籍受益所有人。纽约州《有限责任公司透明法》于2026年1月1日生效。依州务厅2025年12月31日发布的指引，该法仅适用于在美国境外设立、获准在纽约州经营的有限责任公司；州长否决了将其扩及国内有限责任公司的修正案。2026年前已获准经营的受规管公司，须在2026年12月31日前提交受益所有人披露或豁免声明；2026年及以后申请经营许可的，须在30天内申报，此后每年申报。
IIAnalysis分析
For most New York clients the federal and state regimes now impose no filing obligation. The exception matters for the firm's cross-border clients: an LLC formed in mainland China, Hong Kong, the British Virgin Islands or elsewhere outside the United States that holds New York real estate or operates a New York business through an application for authority falls squarely within the New York statute, and the year-end deadline applies to it. FinCEN's final rule remains pending, and New York's penalty and definitional provisions have not yet been tested.对多数纽约客户而言，联邦及州的制度目前均不产生申报义务。例外情形对本所的跨境客户十分重要：在中国大陆、香港、英属维尔京群岛或美国境外其他地方设立、通过申请经营许可在纽约持有房产或经营业务的有限责任公司，正属纽约州法的规管范围，须遵守年底截止期限。FinCEN的最终规则尚未出台，纽约州的罚则及定义条款亦未经检验。
IIIWhat To Do Now应对建议
Identify every non-U.S. LLC authorized to do business in New York and file the disclosure or attestation before December 31, 2026. Domestic companies should keep ownership records current in case either regime is expanded.梳理所有获准在纽约经营的非美国有限责任公司，在2026年12月31日前提交披露或豁免声明。国内公司应保持股权记录更新，以防任一制度扩大适用范围。
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