Ultimate Beneficial Owner (UBO)

How to identify and verify Ultimate Beneficial Owners — the 25% threshold, multi-layer ownership unwrapping, global registers, and the most common UBO compliance failures.

An Ultimate Beneficial Owner is the natural person who ultimately owns or controls a business — typically anyone holding 25% or more. This guide covers UBO thresholds across jurisdictions, how to unwind layered corporate structures, and the documents that prove ownership.