How to identify the ultimate beneficial owner?

Asked by: Lilly Koss  |  Last update: February 21, 2026
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How to Identify a Beneficial Owner
  1. Step 1: Obtain essential information on assets. ...
  2. Step 2: Identify an asset's ownership structure and proportions. ...
  3. Step 3: Verify which stakeholders qualify as beneficial owners. ...
  4. Step 4: Conduct AML/KYC checks on anyone identified as a BO/UBO.

How do you identify an UBO?

Banks use different approaches to verify UBOs. One common approach involves requesting documentation such as government-issued identification, proof of address (PoA), and legal ownership records to validate the identity of individuals holding significant ownership stakes.

How to identify a significant beneficial owner?

(i) where the member is a company, the significant beneficial owner is the natural person, who, whether acting alone or together with other natural persons, or through one or more other persons or trusts, holds not less than ten per cent.

Who qualifies as an UBO?

While jurisdictions may interpret the specifics of this definition differently, it is commonly agreed that an ultimate beneficial owner or UBO owns more than 25% of a company's shares, or controls more than 25% of the voting rights.

How do you identify beneficial ownership?

A beneficial owner is an individual who ultimately owns or controls an entity such as a company, trust or partnership. 'Owns' in this case means owning 25% or more of the entity. This can be directly (such as through shareholdings) or indirectly (such as through another company's ownership or through a bank or broker).

Ultimate Beneficial Owner l AML Explained #4

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How to find the ultimate beneficial owner?

How to identify an Ultimate Beneficial Owner?
  1. Acquiring the entity's credentials. ...
  2. Researching the ownership chain. ...
  3. Identifying and verifying the UBO. ...
  4. Undertaking an AML and/or KYC and KYB check.

What are the two prongs for identifying a beneficial owner?

What constitutes beneficial ownership? The U.S. government regulation defines “beneficial ownership' as being made up of two prongs (1) Ownership Prong and (2) Control Prong. A beneficial owner is an individual, if any, who, directly or indirectly, owns 25% or more of the equity interest of a legal entity customer.

What are the requirements for UBO identification?

Global UBO legislation

This act requires that UBO information such as name, birthdate, address, a unique identifying number are provided and an image of the identification document used to obtain the identifying number.

Who is considered an Ultimate Beneficial Owner?

A UBO is the one with ultimate control over the business. They are a natural person who owns or controls, directly or indirectly, at least 25% of the company's share capital or at least 25% of the voting rights or have the right to appoint or dismiss a majority of the managers or directors.

What is the identification of the Ultimate Beneficial Owner?

Common thresholds used to define a UBO include those who own at least 25% of the company's shares, hold more than 25% of the voting rights, or otherwise exert control over the business through other means such as decision-making power.

Who qualifies as a beneficial owner?

A beneficial owner of a reporting company (as any entity required to file a BOI report is called) is defined as any individual who, directly or indirectly, either exercises substantial control over a reporting company or owns or controls at least 25 percent of the reporting company's ownership interests.

Who is the ultimate beneficial owner as per companies Act?

The Ultimate Beneficial Owner is the individual who ultimately benefits from the company's activities, either directly or indirectly. Identifying the Ultimate Beneficial Owner and the nominee director is crucial to ensure compliance with relevant regulations.

How do you confirm beneficial ownership?

Perform AML and KYB checks to identify the Ultimate Beneficial Owner. If it all looks good, your compliance officer can proceed with the standard anti-money laundering and know your business checks. Both of these aim to essentially 'background checks' which should reveal any suspicious transactions or relationships.

How to define UBO?

When it comes to Ultimate Beneficial Ownership (UBO), the most common UBO meaning refers to the natural person who is ultimately responsible for, owns or controls a 'customer'. In most cases, this 'customer' is an institution, business or legal entity: of which the UBO has 100% direct ownership.

How to calculate ultimate beneficial ownership?

Beneficial Ownership Percentage is calculated by dividing the number of Ordinary Shares and Share Equivalents of which a person is a Beneficial Owner as of a specific date by the total number of Ordinary Shares outstanding at that moment.

Who are the ultimate beneficial owners of UBOS?

Ultimate Beneficial Ownership (UBO) is the individual or entity that ultimately owns or controls a company, partnership, trust, or other legal entity.

How to identify the UBO?

How do banks identify UBOs?
  1. Acquire the organisation's credentials. ...
  2. Research ownership chain. ...
  3. Identify and verify the Ultimate Beneficial Owner(s) ...
  4. Perform an AML and/or KYC check.

How do you identify a beneficial owner?

Generally, someone who holds at least 25% of the capital stake, voting powers, and/or profit rights for an asset is considered a beneficial owner (or ultimate beneficial owner, if their ownership share is among the highest for that asset).

What is the Ultimate Beneficial Owner rule?

Under the rule, a beneficial owner includes any individual who, directly or indirectly, either (1) exercises substantial control over a reporting company, or (2) owns or controls at least 25 percent of the ownership interests of a reporting company.

What is an example of an Ultimate Beneficial Owner?

Essentially, a UBO is the person who ultimately profits from a business and its transactions. An example of complex ultimate beneficial ownership would be a situation where a person holds shares in a company through a network of trusts or shell companies, which makes it difficult to determine true ownership.

What are the requirements for UBO?

The Office of Foreign Assets Control (OFAC) at the Department of Treasury is requiring companies to identify and authenticate their UBO through obtaining and preserving documentation such as a valid passport, government-issued ID card, driver's license, bank statement or utility bill.

What is the identity of UBO?

The UBO is identified based on the declaration by the client or confirmation by the client of the information in the UBO-register. Verification of the UBO's identity is performed by means of the UBO-register, and confirmation by the client of the identity information, or a copy of an identity document.

What is the control prong in UBO?

The control prong, of which there must be one, is the person with the most control and responsibility over the account, like a CEO, COO, or company president. Ownership prongs are any person who owns 25% or more of the equity interests in the account.

What is the beneficial owner rule in 2024?

Its purpose is to create business ownership transparency by identifying individuals who have either direct or indirect ownership (“beneficial ownership”) in a company. The overall goal is to alleviate fraudulent and illegal activities. FinCEN began accepting BOI reports through their website in January 2024.

How do I get a significant beneficial owner ID?

To obtain the Significant Beneficial Owner (SBO) ID, an individual must: Submit a declaration using Form LLP BEN-1 to the reporting Limited Liability Partnership (LLP) if they meet the SBO criteria (e.g., holding at least 10% of contribution, voting rights, or profit participation).