Ultimate Beneficial Owner (UBO) Obligations and UBO Reporting – Changes for 2025/2026
Who Is the Ultimate Beneficial Owner (UBO)? The Ultimate Beneficial Owner (UBO) is a natural person who exercises actual, direct or indirect control over a company – most often by holding at least 25% of shares or voting rights, or by exerting a decisive influence on the company’s strategic decisions. The definition also covers […]
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