# AMLR Art. 55 — Structures involving legal arrangements > TJPG Art. 5, 6 and 15 have been in force since 1 October 2026. See [[Effective-dates timeline]]. - **Part of:** [[AMLR]] - **FATF keying:** [[FATF R.24 - Transparency and beneficial ownership of legal persons|FATF R.24]], [[FATF R.25 - Transparency and beneficial ownership of legal arrangements|FATF R.25]] - **Swiss provisions:** [[TJPG Art. 6 - Indirect and other control|TJPG Art. 6]], [[TJPG Art. 15 - Trust BOs- settlor, trustee, protector|TJPG Art. 15]] - **Detailed citation:** TJPG Art. 6, Art. 15 (trusts) ## What it requires Where a legal entity similar to an express trust (Art. 57, e.g. a foundation) or a legal arrangement such as a trust holds an ownership interest in, or controls, a corporate entity, the corporate entity's beneficial owners are the natural persons who are beneficial owners of that upstream entity or arrangement itself - the look-through runs to the trust's or foundation's own beneficial owners under Art. 57 or 58. ## Swiss position TJPG Art. 6 delegates to the Federal Council the task of specifying when a company is indirectly controlled, or controlled 'in another way', by a natural person. TJPG Art. 15 Abs. 1 sets the beneficial-owner list for trusts (founder, trustee, protector, beneficiary, any other controlling person, Bst. a-e), and its final limb already reaches the beneficial owners of a legal entity occupying one of the first four positions. ## Key divergences AMLR Art. 55 is a general look-through rule: wherever a trust or trust-like entity sits above any corporate entity, that corporate entity's beneficial owners are the trust's or entity's own beneficial owners. No provision pinned here states an equivalent general rule. TJPG Art. 15 Bst. e reaches through to the beneficial owners of a legal entity occupying a position within a trust, which performs a similar function for trusts specifically, but nothing pinned extends that look-through to corporate entities generally. TJPG Art. 6 is only a Federal Council delegation to define indirect or other-way control. ## Effective dates TJPG Art. 5, 6 and 15 have been in force since 1 October 2026. See [[Effective-dates timeline]]. ## Authoritative text > [!quote]- Regulation (EU) 2024/1624 (AMLR), Article 55 — English text (EUR-Lex, CELEX 32024R1624) > **Article 55** > *Ownership structures involving legal arrangements or similar legal entities* > Where legal entities referred to in Article 57 or legal arrangements have an ownership interest in the corporate entity, whether individually or cumulatively, or control, directly or indirectly, the corporate entity, through ownership interest or via other means, the beneficial owners shall be the natural persons who are the beneficial owners of the legal entities referred to in Article 57 or of the legal arrangements. ## Sources - AMLR Art. 55 — CELEX 32024R1624 - TJPG BBl 2025 2900, Art. 5 - TJPG BBl 2025 2900, Art. 6 - TJPG BBl 2025 2900, Art. 15