Recital 18

Directive (EU) 2025/25 of the European Parliament and of the Council of 19 December 2024 amending Directives 2009/102/EC and (EU) 2017/1132 as regards further expanding and upgrading the use of digital tools and processes in company law (Text with EEA relevance) · European Union

(18) Shareholders, potential investors, creditors, authorities, employees and civil society associations have a legitimate interest in having access to information related to the structure of the group to which a company belongs. Information about groups of companies is important to promote transparency and enhance trust in the business environment, as well as to contribute to the effective detection of fraudulent or abusive schemes that could affect public revenues and the credibility of the internal market. Therefore, information about group structures should be publicly available through the system of interconnection of registers for both domestic and cross-border groups of companies.

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Source: EUR-Lex (Cellar) · retrieved 2026-10-14 · Text as adopted (Official Journal); later amendments are not incorporated in this text.