3. Member States shall notify to the Commission by 10 October 2027 a list of types of legal entities, of which the beneficial owners are identified in accordance with paragraph 1.
The notification referred to in the first subparagraph shall be accompanied by a description of:
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(a)
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the form and basic features of those legal entities;
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(b)
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the process through which they can be set up;
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(c)
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the process for accessing basic information and beneficial ownership information on those legal entities;
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(d)
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the websites at which the central registers containing information on beneficial owners of those legal entities can be consulted and contact details of the entities in charge of those registers.
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