Der Begriff des wirtschaftlich Berechtigten im Rahmen der transparenzregisterrechtlichen Regelungen des Geldwäschegesetzes

Due to the implementation of the 4th EU Money Laundering Directive, numerous companies and legal arrangements have to report their beneficial owners to the German transparency register. In this context, the book analyses the concept of beneficial ownership against the background of international and European provisions. The author examines typical forms of indirect shareholdings with regard to their ability to establish beneficial ownership. The results found are subjected to a case-by-case examination of their appropriateness in terms of European constitutional law with special attention to data protection and business-related concerns. The focus of this examination is the public accessibility of the data held in the transparency register.