CK • Washington.   Die BOIR-Meldepflicht für bestehende und neue Unternehmen, die seit Januar 2024 gilt und als verfassungsverletzend angefochten wurde, hat das Bundesberufungsgericht des Fünften Bezirks der USA in New Orleans am 23. Dezember 2024 im Fall Texas Top Cop Shop v. Garland als rechtmäßig bestätigt.

Das zuständige Meldeamt FinCen erklärt deshalb in einem Rundschreiben, dass verschobene Meldungen nun folgenfrei bis zum 13. Januar 2025 eingereicht werden dürfen. Zahlreiche Meldungen wurden verschoben, weil Gründer, Inhaber und manche Berater glaubten, das der Meldepflicht zugrunde liegende Gesetz, der Corporate Transparency Act, sei nichtig. FinCen erklärt auch die Geschichte:

On Tuesday, December 3, 2024, in the case of Texas Top Cop Shop, Inc., et al. v. Garland, et al., No. 4:24-cv-00478 (E.D. Tex.), the U.S. District Court for the Eastern District of Texas, Sherman Division, issued an order granting a nationwide preliminary injunction. On December 23, 2024, the U.S. Court of Appeals for the Fifth Circuit granted a stay of the district court's preliminary injunction enjoining the Corporate Transparency Act (CTA) entered in the case of Texas Top Cop Shop, Inc. v. Garland, pending the outcome of the Department of the Treasury's ongoing appeal of the district court's order. Texas Top Cop Shop is only one of several cases that have challenged the CTA pending before courts around the country. Several district courts have denied requests to enjoin the CTA, ruling in favor of the Department of the Treasury. The government continues to believe—consistent with the conclusions of the U.S. District Courts for the Eastern District of Virginia and the District of Oregon—that the CTA is constitutional. For that reason, the Department of Justice, on behalf of the Department of the Treasury, filed a Notice of Appeal on December 5, 2024 and separately sought of stay of the injunction pending that appeal with the district court and the U.S. Court of Appeals for the Fifth Circuit.