Is it necessary to submit a CFC notification if a foreign company was registered in 2024?
Short answer: No.
The CFC notification must be submitted by April 30 of the year following the year in which the controlling person receives income in the form of profits from the CFC.
The date of receipt of CFC profits is considered to be December 31 of the year following the end of the financial year.
If the company is registered in 2024, it does not have a financial year that ended in 2023, so there is no need to submit the notification for 2024.