{"id":30756,"date":"2025-11-27T13:30:29","date_gmt":"2025-11-27T12:30:29","guid":{"rendered":"https:\/\/nect.com\/media\/unkategorisiert\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\/"},"modified":"2026-10-27T17:34:07","modified_gmt":"2026-10-27T16:34:07","slug":"reelt-ejerskab-efter-gwg-hvem-er-omfattet","status":"publish","type":"post","link":"https:\/\/nect.com\/da\/media\/blog\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\/","title":{"rendered":"Reelt ejerskab efter GwG: Hvem er omfattet?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"30756\" class=\"elementor elementor-30756 elementor-30056\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16ee730 e-flex e-con-boxed e-con e-parent\" data-id=\"16ee730\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a972274 elementor-widget elementor-widget-text-editor\" data-id=\"a972274\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Den <strong>reelle ejer<\/strong> \u2013 p\u00e5 engelsk forkortet <strong>UBO<\/strong> (ultimate beneficial owner) \u2013 er en vigtig person i en virksomhed eller organisation. I denne artikel ser vi n\u00e6rmere p\u00e5 definitionen af den reelle ejer og forklarer samtidig begrebets retlige baggrund. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d3642e7 e-con-full e-flex e-con e-child\" data-id=\"d3642e7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bcc8fbf elementor-widget elementor-widget-heading\" data-id=\"bcc8fbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Det vigtigste i korte tr\u00e6k<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1bceee elementor-widget elementor-widget-text-editor\" data-id=\"b1bceee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Den <strong>reelle ejer<\/strong> har mere end 25 % af stemmerettighederne, mere end 25 % af selskabskapitalen eller en tilsvarende kontrol over et selskab.<br\/>Siden 01.08.2021 g\u00e6lder der en aktiv indberetningspligt for alle ber\u00f8rte virksomheder og organisationer.<\/li><li>I transparensregisteret skal navn, f\u00f8dselsdato, statsborgerskab og ejerandele for de reelle ejere registreres.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5bb867f elementor-toc--minimized-on-desktop elementor-widget elementor-widget-table-of-contents\" data-id=\"5bb867f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;container&quot;:&quot;#index-content&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;Es wurden keine \\u00dcberschriften auf dieser Seite gefunden.&quot;,&quot;minimized_on&quot;:&quot;desktop&quot;,&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;,&quot;h4&quot;,&quot;h5&quot;,&quot;h6&quot;],&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tIndholdsfortegnelse\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5bb867f\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_down\"><\/i><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5bb867f\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__5bb867f\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1141b3 e-con-full e-flex e-con e-child\" data-id=\"f1141b3\" data-element_type=\"container\" data-e-type=\"container\" id=\"index-content\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d3a9f elementor-widget elementor-widget-spacer\" data-id=\"b0d3a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609360b elementor-widget elementor-widget-heading\" data-id=\"609360b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Definition af den reelle ejer efter hvidvaskloven<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e6c1f elementor-widget elementor-widget-text-editor\" data-id=\"b1e6c1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDen reelle ejer er en person, der \u00f8konomisk profiterer af en organisation eller en virksomhed. I henhold til <strong>hvidvaskloven <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__3.html\" target=\"_blank\" rel=\"noopener\">\u00a7 3, stk. 1<\/a><\/strong> (GwG) er den reelle ejer en <strong>fysisk<\/strong> person, der opfylder f\u00f8lgende krav: \n<ol style=\"margin: 12px 0 16px;\">\n \t<li><strong>mere end 25 %<\/strong> af <strong>selskabskapitalen<\/strong><\/li>\n \t<li>mere end 25 % af <strong>stemmerettighederne<\/strong><\/li>\n \t<li><strong>tilsvarende kontrol<\/strong> som punkt a. &#038; b. over virksomheden  <\/li>\n<\/ol>\nDette g\u00e6lder for f\u00f8lgende:\n<ul style=\"margin: 12px 0 0;\">\n \t<li><strong>Juridiske personer \u2013 GmbH, UG, e.V., AG<\/strong> osv.<\/li>\n \t<li><strong>Registrerede personselskaber \u2013 GbR, OHG, KG<\/strong> osv.<\/li>\n<\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-774a329 elementor-widget elementor-widget-heading\" data-id=\"774a329\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Retlig baggrund &amp; begrebets betydning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53fd6c0 elementor-widget elementor-widget-text-editor\" data-id=\"53fd6c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tBegrebet reelt ejerskab har sit udspring i retlige rammevilk\u00e5r, der forf\u00f8lger m\u00e5let om at sikre transparens og ansvarlighed i virksomheder.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b109c7 elementor-widget elementor-widget-heading\" data-id=\"7b109c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hvilke s\u00e6rlige forhold skal der tages h\u00f8jde for ved aktieselskaber?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-252e766 elementor-widget elementor-widget-text-editor\" data-id=\"252e766\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Hvis kontraktparten er et b\u00f8rsnoteret aktieselskab (AG), kan der under visse foruds\u00e6tninger ses bort fra at fastsl\u00e5 reelle ejere.<\/p><p>S\u00e5 snart kontraktparten er et ikke-b\u00f8rsnoteret aktieselskab (AG), skal den reelle ejer fastsl\u00e5s.<\/p><p>For registrering i transparensregisteret for b\u00f8rsnoterede selskaber g\u00e6lder f\u00f8lgende:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8af4e8 elementor-widget elementor-widget-text-editor\" data-id=\"c8af4e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><i>\u201cHvidvaskloven<\/i><i>  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 20, stk. 1, 1. pkt. GwG <\/i><\/a><i>  indeholder ingen undtagelsesregel for selskaber, der er noteret p\u00e5 et organiseret marked efter  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/wphg\/__2.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 2, stk. 11 WpHG <\/i><\/a> <i>.\u201d \u2013 <\/i><a href=\"https:\/\/www.bva.bund.de\/SharedDocs\/Downloads\/DE\/Aufgaben\/ZMV\/Transparenzregister\/Transparenzregister_FAQ.pdf?__blob=publicationFile&#038;v=38\" target=\"_blank\" rel=\"noopener\"><i>Transparensregister FAQ<\/i><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0b09cf elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"c0b09cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6661a4c e-con-full e-flex e-con e-child\" data-id=\"6661a4c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74ca03f elementor-widget elementor-widget-heading\" data-id=\"74ca03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hvem er ikke en reelle ejer, og hvorfor?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a4e3f86 elementor-widget elementor-widget-text-editor\" data-id=\"a4e3f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIf\u00f8lge transparensregisteret er \u201cgeneralfullm\u00e6gtige\u201d, prokurister, direkt\u00f8rer, handelsfuldm\u00e6gtige eller almindelige repr\u00e6sentanter ikke reelle ejere.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa4f10c elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"fa4f10c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bd60c95 elementor-widget elementor-widget-heading\" data-id=\"bd60c95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hvad er en fiktiv reelt ejer?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee23e7e elementor-widget elementor-widget-text-editor\" data-id=\"ee23e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEn fiktiv reelt ejer er en virksomheds lovlige repr\u00e6sentant, hvis der ikke findes en faktisk reelt ejer. Denne skal ligeledes registreres i transparensregisteret. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56f4b96 elementor-widget elementor-widget-heading\" data-id=\"56f4b96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Eksempel p\u00e5 en fiktiv reelt ejer<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca1d32 elementor-widget elementor-widget-text-editor\" data-id=\"1ca1d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPerson A, B, C, D og E ejer hver 20 % af kapitalandelene\/stemmerettighederne. Person F er direkt\u00f8r og dermed den fiktive reelle ejer. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7369eb7 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"7369eb7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c072b4b elementor-widget elementor-widget-heading\" data-id=\"c072b4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Indirekte ejerandel: Hvorn\u00e5r foreligger den indirekte kontrol hos den reelle ejer?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e922c2e elementor-widget elementor-widget-text-editor\" data-id=\"e922c2e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tHvis tilsvarende<b> andele ejes af et selskab<\/b>, der kontrolleres af en fysisk person, foreligger der indirekte kontrol (\u00a7 20, stk. 2 GwG).\n\nKontrol foreligger, n\u00e5r en fysisk person direkte eller indirekte kan ud\u00f8ve bestemmende indflydelse p\u00e5 sammenslutningen.\n\nFor at fastsl\u00e5, om der foreligger bestemmende indflydelse, g\u00e6lder  <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__290.html\" target=\"_blank\" rel=\"noopener\">\u00a7 290, stk. 2 til 4 HGB <\/a>. Det betyder, at et selskab har bestemmende indflydelse, hvis\n<ol style=\"margin: 12px 0 16px;\">\n \t<li aria-level=\"1\">det har ret til i en anden virksomhed at <b>udpege eller afs\u00e6tte flertallet af medlemmerne <\/b>af det forvaltnings-, ledelses- eller tilsynsorgan, der fastl\u00e6gger finans- og forretningspolitikken, og det <b>samtidig<\/b> er <b>aktion\u00e6r<\/b> (\u00a7 290, stk. 2, nr. 2 HGB),<\/li>\n \t<li aria-level=\"1\">det har ret til p\u00e5 grundlag af en kontrolaftale indg\u00e5et med en anden virksomhed eller p\u00e5 grundlag af en bestemmelse i den anden virksomheds vedt\u00e6gter at <b>fastl\u00e6gge<\/b> <b>finans- og forretningspolitikken<\/b> (\u00a7 290, stk. 2, nr. 3 HGB) eller<\/li>\n \t<li aria-level=\"1\">det ved en \u00f8konomisk vurdering b\u00e6rer <b>st\u00f8rstedelen af risici og muligheder i en virksomhed<\/b>, der tjener til at opn\u00e5 et sn\u00e6vert afgr\u00e6nset og pr\u00e6cist defineret m\u00e5l for modervirksomheden (special purpose entity), jf. \u00a7 290, stk. 2, nr. 4 HGB.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3976c7b elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"3976c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6626a58 elementor-widget elementor-widget-heading\" data-id=\"6626a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hvad g\u00e6lder for den reelle ejer i en GmbH?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07b8d4e elementor-widget elementor-widget-text-editor\" data-id=\"07b8d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De ovenn\u00e6vnte principper g\u00e6lder tilsvarende for den reelle ejer i en GmbH (Gesellschaft mit beschr\u00e4nkter Haftung). Hvis flere personer hver is\u00e6r ejer en andel p\u00e5 mere end 25 %, har GmbH\u2019en i overensstemmelse hermed <strong>flere reelle ejere<\/strong>. I tilf\u00e6lde af komplekse ejerstrukturer \u2013 ogs\u00e5 omtalt som en <strong>flertrins ejerstruktur<\/strong> \u2013 og koncernforflechtninger er det af afg\u00f8rende betydning, om den fysiske person bag mellemselskabet p\u00e5 <strong>andet eller et h\u00f8jere niveau<\/strong> kan ud\u00f8ve faktisk kontrol.  <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89ebe47 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"89ebe47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3585246 elementor-widget elementor-widget-heading\" data-id=\"3585246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Eksempel p\u00e5 en flertrins ejerstruktur<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1582870 elementor-widget elementor-widget-image\" data-id=\"1582870\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"482\" src=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/gwg-wirtschaftlich-berechtigter-flowchart.jpg\" class=\"attachment-large size-large wp-image-30758\" alt=\"flowchart eksempel reelt ejerskab\" srcset=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/gwg-wirtschaftlich-berechtigter-flowchart.jpg 1000w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/gwg-wirtschaftlich-berechtigter-flowchart-300x181.jpg 300w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/gwg-wirtschaftlich-berechtigter-flowchart-768x463.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6721f61 elementor-widget elementor-widget-text-editor\" data-id=\"6721f61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tC ud\u00f8ver bestemmende indflydelse p\u00e5 GmbH B p\u00e5 grund af flertallet af kapitalandele. D ud\u00f8ver ligeledes bestemmende indflydelse p\u00e5 GmbH B p\u00e5 grund af sit flertal af stemmerettigheder. Begge anses dermed som indirekte reelle ejere af GmbH A. Begge er registreret i transparensregisteret med den andel, som GmbH B kontrollerer i GmbH A. At der dermed samlet set er registreret over 100 % af stemmerettighederne i GmbH A, er tilsigtet.   \n\nS\u00e5 snart der foreligger en ejerandel p\u00e5 mere end 50 % af kapital- eller stemmeretsandelene, antages en s\u00e5dan bestemmende position.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7d7c379 e-con-full e-flex e-con e-child\" data-id=\"7d7c379\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-46420ed elementor-widget elementor-widget-heading\" data-id=\"46420ed\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Hvem er forpligtet til at fastsl\u00e5 den reelle ejer?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7efd76d elementor-widget elementor-widget-text-editor\" data-id=\"7efd76d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-level=\"1\">Advokater<\/li><li aria-level=\"1\">Skatter\u00e5dgivere<\/li><li aria-level=\"1\">Notarer<\/li><li aria-level=\"1\">Banker<\/li><li aria-level=\"1\">Ejendomsm\u00e6glere<\/li><li aria-level=\"1\">Varehandlere<\/li><li aria-level=\"1\">Formueforvaltningsselskaber<\/li><li aria-level=\"1\">Revisorer<\/li><li aria-level=\"1\">Forsikringsselskaber<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e46652 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"9e46652\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5334ab7 elementor-widget elementor-widget-heading\" data-id=\"5334ab7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Fastl\u00e6ggelse\/identifikation af den reelle ejer efter hvidvaskloven<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1628ab9 elementor-widget elementor-widget-text-editor\" data-id=\"1628ab9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tIdentifikation af den reelle ejer er et vigtigt skridt for at \u00f8ge transparensen i virksomheder og organisationer. Der findes forskellige metoder og processer til at identificere den reelle ejer. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-eb4c2f7 elementor-widget elementor-widget-heading\" data-id=\"eb4c2f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Identifikationsproces<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-534e8d6 elementor-widget elementor-widget-text-editor\" data-id=\"534e8d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>F\u00f8rste skridt b\u00f8r v\u00e6re at g\u00e5 til <a href=\"https:\/\/www.transparenzregister.de\/treg\/de\/start?3\" target=\"_blank\" rel=\"noopener\">transparensregisteret<\/a>. Her skal virksomheder angive den reelle ejer. Et udtr\u00e6k for den p\u00e5g\u00e6ldende virksomhed b\u00f8r give klarhed over modpartens reelle ejere.    <\/p><p>Kontraktparten skal over for den GwG-forpligtede virksomhed i henhold til  <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">\u00a7 11, stk. 6 GwG   <\/a>stille dokumenter til r\u00e5dighed til identifikation af den reelle ejer.  <\/p><p>En anden <a href=\"https:\/\/nect.com\/da\/produkter\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">proces til identifikation<\/a> af den reelle ejer omfatter gennemgang af dokumenter som selskabskontrakter, ejerskabsdokumenter og registerudskrifter. Det kan ogs\u00e5 v\u00e6re n\u00f8dvendigt at indhente oplysninger fra de involverede personer selv. <\/p><p>Hvis der efter en grundig unders\u00f8gelse ikke er mulig en entydig identifikation af den reelle ejer, betragtes GmbH\u2019ens direkt\u00f8r som den reelle ejer.<\/p><p>I Tyskland er identifikation af den reelle ejer foreskrevet i henhold til hvidvaskloven (GwG). Virksomheder er forpligtet til at fastsl\u00e5 og dokumentere den reelle ejers identitet for at forebygge hvidvask og andre ulovlige aktiviteter. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-36c2412 elementor-widget elementor-widget-heading\" data-id=\"36c2412\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hvilke udfordringer og l\u00f8sninger findes der ved identifikation?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fa54d8b elementor-widget elementor-widget-text-editor\" data-id=\"fa54d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Identifikation af den reelle ejer kan medf\u00f8re visse udfordringer. Nogle gange er oplysninger<b> ikke let tilg\u00e6ngelige<\/b>, eller de involverede personer er <b>ikke samarbejdsvillige<\/b>. Det er vigtigt at finde l\u00f8sninger for at overvinde disse hindringer. Det kan f.eks. opn\u00e5s gennem <b>samarbejde med myndigheder<\/b> eller <b>anvendelse af teknologiske l\u00f8sninger<\/b> til dataanalyse og verifikation.   <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e7aad2 e-con-full e-flex e-con e-child\" data-id=\"5e7aad2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e9440f elementor-widget elementor-widget-heading\" data-id=\"8e9440f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hvordan hj\u00e6lper Nect?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7305d03 elementor-widget elementor-widget-text-editor\" data-id=\"7305d03\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tFremskynd dine compliance-processer nemt og retssikkert: Oplev Nect, den gennempr\u00f8vede platform for <b>advokater, skatter\u00e5dgivere, notarer, revisorer og ejendomsm\u00e6glere<\/b>. Send os en foresp\u00f8rgsel og f\u00e5 adgang til effektive, sikre og bekvemme l\u00f8sninger for dine klienter \u2013 v\u00e6lg nu den gennempr\u00f8vede l\u00f8sning hos mange anerkendte kontorer. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7eff35a elementor-widget elementor-widget-image\" data-id=\"7eff35a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"520\" src=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-1024x665.jpg\" class=\"attachment-large size-large wp-image-30362\" alt=\"Browser med KYB-risikovurdering KYC\" srcset=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-1024x665.jpg 1024w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-300x195.jpg 300w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung-768x499.jpg 768w, https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/browser-risikobewertung.jpg 1200w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f27f8a1 elementor-widget elementor-widget-button\" data-id=\"f27f8a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6MjgyNjcsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Book en demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41e8196 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"41e8196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6beee0b elementor-widget elementor-widget-heading\" data-id=\"6beee0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transparensregister: Hvorn\u00e5r skal jeg indberette de reelle ejere?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3b8e064 elementor-widget elementor-widget-heading\" data-id=\"3b8e064\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ekskurs \u2013 Hvad er transparensregisteret?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4d8ef69 elementor-widget elementor-widget-text-editor\" data-id=\"4d8ef69\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tTransparensregisteret er en statslig database, der indsamler og lagrer oplysninger om reelle ejere af virksomheder og organisationer.\n\nDet har til form\u00e5l at g\u00f8re bagm\u00e6ndene og de \u00f8konomiske interesser bag virksomheder transparente for at bek\u00e6mpe hvidvask, terrorfinansiering og andre ulovlige aktiviteter.\n\nEtablering og drift af et transparensregister tjener til at overholde internationale standarder for bek\u00e6mpelse af hvidvask. Ved at stille disse oplysninger til r\u00e5dighed bidrager transparensregisteret til \u00f8get transparens og integritet i forretningsmilj\u00f8et. \t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-83f279f elementor-widget elementor-widget-heading\" data-id=\"83f279f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u201cNy\u201d regel pr. 01.08.2021 \u2013 aktiv indberetningspligt<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a75b2e7 elementor-widget elementor-widget-text-editor\" data-id=\"a75b2e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><b>Indtil 01.08.2021<\/b> var registrering i transparensregisteret ikke n\u00f8dvendig, hvis oplysningerne om de reelle ejere allerede elektronisk kunne verificeres ud fra de dokumenter, der er opf\u00f8rt i \u00a7 22, stk. 1 i hvidvaskloven (GwG). Det omfatter dokumenter fra handelsregisteret, partnerskabsregisteret, andelsregisteret, foreningsregisteret eller virksomhedsregisteret. I s\u00e5 fald kunne den s\u00e5kaldte \u201c<b>meldefiktion<\/b>\u201d anvendes i henhold til \u00a7 22, stk. 2 GwG.    <\/p><p>Denne ordning for automatisk indberetning bortfaldt dog den 01.08.2021 med ikrafttr\u00e6delsen af Transparenzregister- und Finanzinformationsgesetz <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">(TraFinG).<\/a><\/p><p>Fremover skal ogs\u00e5 virksomheder og organisationer, der tidligere har undladt automatisk indberetning, <b>straks<\/b> registrere og indberette deres reelle ejere s\u00e6rskilt i transparensregisteret (aktiv indberetningspligt).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7797480 elementor-widget elementor-widget-heading\" data-id=\"7797480\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hvilke oplysninger skal registreres i transparensregisteret?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc90c3 elementor-widget elementor-widget-text-editor\" data-id=\"9cc90c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tI transparensregisteret registreres oplysninger som navn, f\u00f8dselsdato, statsborgerskab og ejerandele for de reelle ejere.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c62d8db elementor-widget elementor-widget-heading\" data-id=\"c62d8db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hvorn\u00e5r skal der ikke registreres en reelt ejer?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4669a7a elementor-widget elementor-widget-text-editor\" data-id=\"4669a7a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEnkeltmandsvirksomheder og som udgangspunkt selskaber efter civilretten (BGB-selskab) kan undlade at registrere den reelle ejer.  \nEksempler herp\u00e5 er: GbR, mindre erhvervsdrivende, selvst\u00e6ndige\/freelancere, Kaufmann e.k.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>I denne artikel ser vi n\u00e6rmere p\u00e5 definitionen af den reelle ejer og forklarer samtidig begrebets retlige baggrund.<\/p>\n","protected":false},"author":1,"featured_media":30757,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[740],"tags":[741,742],"class_list":["post-30756","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-compliance","tag-regulatorisk"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.8 (Yoast SEO v28.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Reelt ejerskab efter GwG: Hvem er omfattet? - Nect<\/title>\n<meta name=\"description\" content=\"Reelle ejere er if\u00f8lge GwG fysiske personer, der har mere end 25 % af stemmerettighederne og selskabskapitalen eller ud\u00f8ver tilsvarende kontrol over et selskab.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nect.com\/da\/media\/blog\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\/\" \/>\n<meta property=\"og:locale\" content=\"da_DK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Reelt ejerskab efter GwG: Hvem er omfattet?\" \/>\n<meta property=\"og:description\" content=\"Reelle ejere er if\u00f8lge GwG fysiske personer, der har mere end 25 % af stemmerettighederne og selskabskapitalen eller ud\u00f8ver tilsvarende kontrol over et selskab.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nect.com\/da\/media\/blog\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\/\" \/>\n<meta property=\"og:site_name\" content=\"Nect\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/NiceToNectYou\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-27T12:30:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:34:07+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/wirtschaftsberechtigt-gwg-visual.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maurice Vogel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@nicetonectyou\" \/>\n<meta name=\"twitter:site\" content=\"@nicetonectyou\" \/>\n<meta name=\"twitter:label1\" content=\"Skrevet af\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maurice Vogel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Estimeret l\u00e6setid\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/\"},\"author\":{\"name\":\"Maurice Vogel\",\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/#\\\/schema\\\/person\\\/4a12335203c9d79e727920a23ddf1daf\"},\"headline\":\"Reelt ejerskab efter GwG: Hvem er omfattet?\",\"datePublished\":\"2025-11-27T12:30:29+00:00\",\"dateModified\":\"2026-10-27T16:34:07+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/\"},\"wordCount\":1320,\"publisher\":{\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nect.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/wirtschaftsberechtigt-gwg-visual.jpg\",\"keywords\":[\"Compliance\",\"Regulatorisk\"],\"articleSection\":[\"Blog\"],\"inLanguage\":\"da-DK\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/\",\"url\":\"https:\\\/\\\/nect.com\\\/da\\\/media\\\/blog\\\/reelt-ejerskab-efter-gwg-hvem-er-omfattet\\\/\",\"name\":\"Reelt ejerskab efter GwG: Hvem er omfattet? 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