This report summarises the findings of the Financial Secrecy Index on real estate transparency. It also it updates the report “Beneficial ownership registration around the world 2022” by assessing the state of play of beneficial ownership registration as of 2026, and checks which beneficial ownership laws trigger registration based on holding or acquiring real estate. The report identifies the frameworks and countries with the best real estate infrastructure (e.g. central, online real estate registries) and transparency (e.g. online, free and public access to information on real estate ownership). It also compares the results based on geographical region and membership to the OECD to explore the reasons that may explain why some countries are at the vanguard of real estate transparency, while others are lagging behind.

Andres Knobel, Bob Michel, Florencia Lorenzo, Gonzalo Villanueva, Lucas Millán, Moran Harari ■ Beneficial Ownership of Real Estate Around the World