Share Council blog

The UBO of a BV with a STAK

Written by Quintus Willemse | Feb 27, 2024 4:00:00 PM

The identification of the ultimate beneficial owner (UBO) within a Private Limited Company (BV) with a Foundation Administration Office (STAK) can be a complex issue in terms of transparency and regulation. Let's delve deeper into who the UBO of a BV with a STAK could be and how this relates to the structure of the STAK.

UBO: Definition and Importance

Firstly, the UBO is the person who ultimately controls or benefits from a legal entity, such as a BV. Identifying UBOs is an essential part of combating financial crime, ensuring transparency, and complying with legal requirements.

STAK in the BV Structure

A BV with a STAK means that the STAK is the legal owner of the shares in the BV, while the economic interests lie with the certificate holders of the STAK. This creates complexity in determining the UBO because the STAK itself may not necessarily be considered as the UBO. It is the ultimate certificate holder of the STAK who may be considered as the UBO.

Certificate Holders as UBOs

In the case of a BV with a STAK, it is the individuals who ultimately benefit from the economic advantages arising from the certificates of shares in the STAK who may be considered as the UBOs. This is important for UBO registration purposes and compliance with laws and regulations.

UBO Registration Obligation and Compliance

According to UBO registration legislation, these certificate holders identified as UBOs must be identified and registered in accordance with applicable regulations. This registration contributes to transparency within the corporate structure and helps prevent abuse of financial systems.

Conclusion

In short, in a BV with a STAK, the STAK itself is usually not considered as the UBO. The UBOs are rather the certificate holders of the STAK, as they enjoy the ultimate economic benefits of the shares in the BV through the STAK structure. Identifying and registering these certificate holders as UBOs is crucial to comply with UBO regulations and contributes to a transparent corporate structure. Therefore, it is crucial for BVs with a STAK to adequately document and register the identity of their certificate holders to comply with legal requirements.

Share Council assists you in setting up a STAK and all questions that come with it. Schedule a non-committal conversation with our CEO to see what we can do for your company.