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beneficial owner

Concept · Nordic Smart Government & Business Terminology · Draft

URI

https://iri.suomi.fi/terminology/nbvoc/concept-3002

Terms

Preferred term, Draft

Definition

a natural person(s) who ultimately owns or controls the agent

Note

The question whether a natural person actually "owns" or "controls" the agent is decided separately in each national jurisdiction. It is also dependent on the legal form of the agent.
Based on Directive (EU) 2015/849 Artcicle 3, section 6

Organization

Finnish Tax Administration

Created at

Modified at

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