The beneficial owner concept in Benelux: How it has evolved in numerous areas of regulation and resulting inconsistencies


STEP Benelux invites you to the next instalment in its Webinar Series focussing on private and business wealth, regulatory compliance, tax and family governance, as shaped by current events.

The beneficial ownership concept is now relevant in a number of areas of regulation, and there is increasing focus on that concept due to the debate regarding public access to beneficial owner data.

It is therefore an appropriate time to reflect on the extent to which the concept has remained true to its origins and to which inconsistencies may have crept in as to its application, both in law and in practice.

Among the topics that will be addressed are:

  • The concept’s origins and its development over the last 30 years
  • Its application in areas such as the CRS, DAC 6 and beneficial owner registers
  • The treatment of trusts and foundations, including corporate entities ultimately held by a trust or foundation
  • The relevance of regulated entities in a structure


  • Michael Fernandez-Bertier, Attorney-at-law, MFB Avocat, Belgium
  • Andrew Knight TEP, Partner, Harneys Luxembourg
  • Maurits Tausk, Partner, Van Campen Liem, Netherlands