Sanctions Evasion Reference

Corporate services provider

A firm that incorporates and administers companies for clients, supplying registered offices, directors, shareholders and company secretarial services.

also known as

TCSP, trust and company service provider

reviewed

2026-08-20

Corporate services providers, also called trust and company service providers, are the industrial layer of corporate concealment. They are regulated in most jurisdictions and the overwhelming majority of their work is unremarkable.

The risk concentrates where one provider performs every role in a structure: forming the company, providing its directors and shareholders, holding its records, opening its bank accounts and drafting the contracts it signs. At that point there is no independent party anywhere in the arrangement, and FATF’s professional money laundering study treats that concentration as the defining feature of a professional enabler rather than a service provider.

Where this term is used

  • What are nominee directors and nominee shareholders? — A nominee is formally recorded as a company's director or shareholder but acts on an undisclosed party's instructions. The register names the nominee; the decisions belong to someone else.
  • What is a professional enabler? — A lawyer, accountant, formation agent or broker whose services are what makes a concealment structure work, and whose repeated involvement across unconnected clients is itself the evidence.
  • What is shell company layering? — Layering is the use of successive companies in different jurisdictions between an asset and its owner, so that no single register, filing or payment record shows the connection between them.

Related terms

  • Professional enabler — A lawyer, accountant, formation agent, broker or similar professional whose services are essential to concealing ownership or moving restricted value.
  • Nominee director — A person who is formally appointed to a company board but who acts on the instructions of an undisclosed party rather than exercising independent judgement.
  • Shell company — A registered company with no significant operations, assets or employees, used to hold assets or to sit in a chain of ownership.

Sources

  1. Professional Money Laundering. Financial Action Task Force, 2018.
  2. Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.

All glossary terms