Honduras · Administrative guidance
Honduras pilots central beneficial-owner register through 16 November
On 29 October 2026, Honduras's CNBS began a pilot of the Centralised Final Beneficiary Register, running through 16 November; the test is an implementation milestone, not a confirmed start of the general filing period.
- Official document:
- Decree 127-2026; Resolution GEE No. 617/18-09-2026; Circular CNBS No. 010/2026
- Development date:
- 2026-10-29
Pilot before full implementation
The CNBS is testing the register with legal persons and legal structures from 29 October to 16 November and offers personalised assistance to participants. Its earlier implementation announcement says the pilot is intended to validate processes, optimise procedures and identify improvements before full implementation.[1][2]
Law and regulation are in place
Decree 127-2026 was published in La Gaceta No. 37,184 on 3 July. CNBS approved the implementing regulation through Resolution GEE No. 617/18-09-2026 on 18 September; the official circular index dates Circular CNBS No. 010/2026 to 25 September. The legal framework therefore predates the pilot, but the reviewed material does not identify the pilot as the register's operational launch.[3][4][5]
Covered persons and ownership test
The law covers domestic and foreign legal persons and legal structures operating in Honduras, including commercial companies registered or incorporated in the Mercantile Registry, structures with or without legal personality, and public entities in which the state holds less than 100%, subject to statutory exclusions. It identifies individuals holding at least 25% directly or indirectly, and individuals exercising effective control, as beneficial owners.[4][5]
Filing periods depend on operational launch
Article 18 gives covered entities four months from the date the register enters into operation to submit the initial declaration. It does not say the pilot's 29 October start triggers that period. New entities created after the initial maximum period must register by the following month. Article 19 requires an annual update by 30 May and an update within the first ten working days of the following month when beneficial-owner information changes.[5]
Prepare data without inventing a deadline
Companies should use the pilot period to map direct and indirect ownership, effective control and supporting records, and confirm the declaration format with the CNBS. They should not calculate the four-month deadline from 29 October without an official operational-launch notice. Reopen the timetable when CNBS announces that launch, a general filing calendar or participant duties for the pilot.[1][2][4][5]
Official sources
- [1] Official CNBS Honduras organisation post: beneficial-owner register pilot
National Banking and Insurance Commission of Honduras · Document date: 2026-10-29
Official organisation feed post announcing the pilot period from 29 October to 16 November and personalised assistance.
- [2] CNBS coordinates beneficial-owner register implementation with the private sector and FOPRIDEH
National Banking and Insurance Commission of Honduras · Document date: 2026-10-20
Pilot announcement and stated purpose: validate processes, optimise procedures and identify improvements before full implementation.
- [3] CNBS circular index
National Banking and Insurance Commission of Honduras · Document date: 2026-09-25
Circular CNBS No. 010/2026, Resolution GEE No. 617/18-09-2026, with 25 September index date and regulation-approval description.
- [4] Regulation under the Transparency and Centralised Final Beneficiary Register Law
National Banking and Insurance Commission of Honduras · Document date: 2026-09-25
Pages 1-2: approval and addressees; pages 6-8: covered persons, information and documentation duties, and 25% ownership/effective-control criteria.
- [5] Decree 127-2026 in La Gaceta No. 37,184
Revenue Administration Service of Honduras / La Gaceta · Document date: 2026-07-03
Decree scope and Articles 4-5 on covered persons and exclusions; Articles 18-19 on initial registration, new-entity timing, annual update and change-update periods.