Inhoud
As of 1 November 2022, the ultimate beneficial owners of trusts and similar legal structures, including the open and closed mutual fund, have to be registered in a (semi-) public register. This so-called trust register will exist alongside the UBO register, in which the UBOs for companies and other legal entities will be registered.
In the first part of this highly practical online course, senior candidate civil-law notary and UBO register specialist Alycke Kootstra and tax lawyer Willemijn van Duren will give an overview of the main features of UBO legislation for trusts and similar legal structures. In the second part of the course they discusses the practical implications of the trust register on the basis of structure overviews. Of course they will also discuss the decision of the European Court of Justice following which the public accessibility of the UBO register was suspended.
