In short: In the case of a company, a beneficial owner is defined as an individual who holds more than 25% of the total number of shares in the company. This information can be found in the KRS or in the register of shareholders. In the case of sole proprietorships, the beneficiary is the person in whose name the business is registered; and in the case of civil partnerships, each partner.
- Unregistered economic activity
In this case, the beneficiary is a person who is engaged in undeclared activities.
- Sole trader
In this case, the beneficiary is the owner of the company or the successor administration, i.e. the person who takes over the company after the owner's death (details of the successor administration can be found in CEiDG).
- Civil partnership
In this case, the beneficiaries are all the partners in the partnership (a minimum of two). Information on all beneficiaries must be entered on the form.
- Limited liability company
In this case, the beneficiaries are all shareholders holding, directly or indirectly, more than 25% of the shares in the company (see the KRS for shareholder details).
In the absence of such persons, the definition of beneficiary is met by persons who have an influence on the direction of the financial/operational policy of the company or members of the board of directors.
- Public limited company
In this case, the beneficiaries are all shareholders holding more than 25% of the shares in the company (shareholder details are not visible in the KRS, but you will find them in the shareholder register).
In the absence of such persons, the definition of beneficiary is met by persons who have an influence on the direction of the financial/operational policy of the company or members of the board of directors.
- Limited partnership
In this case, unless the limited partnership agreement provides otherwise, the general partner will be the beneficial owner.
- Association, foundation, cooperative
In this case, the beneficiaries are all members of the board of directors and the details of each person should be provided
- Public administration
In this case of state-owned companies, the beneficiary is the minister of state assets. On the other hand, when it comes to companies with a majority shareholding of local government units, the beneficiary will be the provincial governor, mayor or city president.
- Foreign company
In this case, we will ask you to send us your company registration documents, on the basis of which we will determine the beneficiaries.
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