Rejestr beneficjentów rzeczywistych w Polsce i w Niemczech

• Autorzy: Podleś Marcin , Denga Michael

Warianty tytułu

EN

Register of beneficial owners in Poland and in Germany

DE

Das Transparenzregister in Polen und in Deutschland

• Języki publikacji: PL

Abstrakty

EN

The register of beneficial owners, in accordance with provisions of Directive 849/2015, is an important element of the legal order in both Poland and Germany. Its importance has been strengthened by the threat of severe sanctions, both on the part of entities obliged to disclose data in register, as well as other participants of entities which are obliged by law to report infringements, including notaries (obliged institutions). As a natural consequence of the fact that the regulations being compared are an implementation of a common EU directive, the Polish and German regulations described are characterized by a number of similarities. The effectiveness of these provisions as well as the practice of the sanctions applied can be evaluated in the long term. In the compared areas concerning the register of beneficial owners in both countries, there is a significantly easier access to the data collected in Poland, without the need to demonstrate any legal interest in this area. Moreover, in Poland - unlike in Germany - in relation to many individuals, whose data are already disclosed in the register of entrepreneurs (members of representation bodies, partners), the notification obligation has been duplicated, thus adding another obligation to entrepreneurs.

Słowa kluczowe

PL

rejestr beneficjentów rzeczywistych; beneficjent rzeczywisty

EN

register of beneficial owners; beneficial owner

• Wydawca: Stowarzyszenie Notariuszy Rzeczypospolitej Polskiej
• Czasopismo: Rejent
• Rocznik: 2020
• Numer: 12 (356)
• Strony: 32-45

Twórcy

autor

Podleś Marcin

• LL.M. (Ratyzbona), adiunkt w Zakładzie Prawa Gospodarczego i Handlowego, Uniwersytet Wrocławski

autor

Denga Michael

• LL.M. (London), Maître en Droit (Paris), pracownik naukowy (Wissenschaftlicher Mitarbeiter, Lehrstuhl von Prof. Dr. Dr. Grundmann, LL.M. (Berkeley), Humboldt-Universität zu Berlin

Bibliografia

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• Spoerr W., Roberts M., Die Umsetzung der Vierten Geldwäscherichtlinie: Totale Transparenz, Geldwäschebekämpfungauf Abwegen?, WM 2017