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Foreign Company Reporting Under the Corporate Transparency Act (CTA)

Published: Monday, January 19, 2026

This Alert summarizes the current Corporate Transparency Act (CTA) reporting rules as they apply for 2026. These rules reflect FinCEN’s Interim Final Rule issued in March 2025, which significantly narrowed the scope of BOI reporting. The purpose of this summary is to explain, in practical terms, who must file, who does not, and how the rules apply to U.S. entities, foreign entities, U.S. persons, and foreign persons.


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Ruben Flores
FGA Attorneys & Advisors
Country:
Texas, USA
Practice Area:
Corporate
Phone Number:
(210) 340-3800
Fax:
(210) 340-5200
FGA Attorneys & Advisors is dedicated to providing comprehensive corporate, tax, and immigration services to individuals and companies doing business in the U.S. and Mexico. Our firm is able to meet the diverse legal and tax needs of local, national, and international clients because we have an experienced team of attorneys and advisors with extensive experience in corporate, tax law, and cross border transactions. We are an international oriented firm with multilingual capabilites including English, Spanish, and Italian.

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