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Glossary

Beneficial owner

The real person who ultimately owns or controls a company, as opposed to a nominee or holding entity that appears on paper.

The beneficial owner is the flesh-and-blood individual who ultimately benefits from or controls a company — typically anyone holding more than 25% of the shares or voting rights. Most jurisdictions now maintain a beneficial-ownership register, and many share that data with tax authorities.

Why it matters

Anonymous ownership is largely over. Between beneficial-ownership registers and the Common Reporting Standard, tax authorities can usually see who is behind a structure — which is exactly why transparency, not secrecy, is the safe way to plan.

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