A beneficial owner (PLG) is a natural person who is the owner of a low‑capital limited liability company or a person who exercises control over a low‑capital limited liability company and is, at a minimum, a natural person who, through direct or indirect ownership, holds more than 25 per cent of the shares or voting rights in the low‑capital limited liability company, or who otherwise exercises direct or indirect control over it.

Information on the PLG of a low‑capital limited liability company:

1. first name;
2. last name;
3. personal identity number (if unavailable – date of birth, month and year of birth, number and date of issue of the identity document, and the country and authority that issued the document);
4. nationality;
5. country of permanent place of residence;
6. manner of exercising control over the low‑capital limited liability company:
   1. through a status in the legal person (if the PLG is a shareholder):
      1. as a shareholder;
   2. as a separate person who controls (if the PLG is an indirect owner of, or exercises indirect control over, the low-capital limited liability company):
      1. on the basis of an authorization agreement;
      2. on the basis of a business relationship;
   3. other (free‑text field allowing the entry of an undefined manner of control);
7. information regarding the person with whose intermediation the control is being exercised (to be provided where any of the methods referred to in subparagraphs 6.2 or 6.3 has been indicated as the manner of exercising control over the company):
   1. for a natural person: first name, last name, personal identity number (if unavailable – date of birth, month and year of birth);
   2. for a legal person (including a foreign legal person): name, registration number and registered address.

Information regarding the beneficial owner must be provided in the registration application. The beneficial owner of a low‑capital limited liability company can always be identified where more than 25 per cent of the shares of the company are directly or indirectly owned by at least one natural person. Unless that person acts on behalf of another natural person, he or she shall be regarded as the beneficial owner of the respective company. If a low‑capital limited liability company has several natural persons meeting the above criteria, all such persons shall be regarded as beneficial owners in their capacity as shareholders.

If the low‑capital limited liability company has used all available means of identification and has concluded that no natural person can be identified as a beneficial owner, and there are no grounds to believe that the legal person has a beneficial owner, this shall be confirmed in the application together with the justification for such conclusion.

The Register of Enterprises is entitled to request documentary evidence supporting the manner in which control is exercised by the beneficial owner, as well as documents confirming the accuracy of the beneficial owner’s identification details (including a notarised copy of an identity document, an extract from a foreign population register, or other equivalent documents), and documents substantiating the declaration that it is not possible to identify a beneficial owner.