{"id":30772,"date":"2025-11-27T13:30:29","date_gmt":"2025-11-27T12:30:29","guid":{"rendered":"https:\/\/nect.com\/media\/non-classe\/beneficiaire-effectif-selon-la-gwg-qui-est-concerne\/"},"modified":"2026-10-27T17:34:27","modified_gmt":"2026-10-27T16:34:27","slug":"beneficiaire-effectif-selon-la-gwg-qui-est-concerne","status":"publish","type":"post","link":"https:\/\/nect.com\/fr\/media\/blog\/beneficiaire-effectif-selon-la-gwg-qui-est-concerne\/","title":{"rendered":"B\u00e9n\u00e9ficiaire effectif selon la GwG : Qui est concern\u00e9 ?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"30772\" class=\"elementor elementor-30772 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>Le <strong>b\u00e9n\u00e9ficiaire effectif<\/strong> \u2013 en anglais, <strong>UBO<\/strong> (ultimate beneficial owner) \u2013 est une personne importante au sein d\u2019une entreprise ou d\u2019une organisation. Dans cet article, nous examinerons plus en d\u00e9tail la d\u00e9finition du b\u00e9n\u00e9ficiaire effectif ainsi que le contexte juridique de ce terme. <\/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\">L\u2019essentiel en bref<\/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>Le <strong>b\u00e9n\u00e9ficiaire effectif<\/strong> d\u00e9tient plus de 25 % des droits de vote, plus de 25 % du capital social ou un contr\u00f4le comparable sur une soci\u00e9t\u00e9.<br\/>Depuis le 01\/08\/2021, une obligation de d\u00e9claration active s\u2019applique \u00e0 toutes les entreprises et organisations concern\u00e9es.<\/li><li>Le nom, la date de naissance, la nationalit\u00e9 et la r\u00e9partition des parts des propri\u00e9taires \u00e9conomiques doivent \u00eatre enregistr\u00e9s dans le registre de transparence.<\/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\tSommaire\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=\"Ouvrir la table des mati\u00e8res\"><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=\"Fermer la table des mati\u00e8res\"><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\">D\u00e9finition du b\u00e9n\u00e9ficiaire effectif selon la loi sur le blanchiment d\u2019argent<\/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\tLe b\u00e9n\u00e9ficiaire effectif est une personne qui tire un avantage \u00e9conomique d\u2019une organisation ou d\u2019une entreprise. Conform\u00e9ment \u00e0 la <strong>loi sur le blanchiment d\u2019argent <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__3.html\" target=\"_blank\" rel=\"noopener\">\u00a7 3 al. 1<\/a><\/strong> (GwG), le b\u00e9n\u00e9ficiaire effectif est une personne <strong>physique<\/strong> qui remplit les conditions suivantes : \n<ol style=\"margin: 12px 0 16px;\">\n \t<li><strong>plus de 25 %<\/strong> du <strong>capital social<\/strong><\/li>\n \t<li>plus de 25 % des <strong>droits de vote<\/strong><\/li>\n \t<li><strong>contr\u00f4le comparable<\/strong> aux points a. &#038; b. sur l\u2019entreprise  <\/li>\n<\/ol>\nCeci s\u2019applique aux entit\u00e9s suivantes :\n<ul style=\"margin: 12px 0 0;\">\n \t<li><strong>Personnes morales \u2013 GmbH, UG, e.V., AG<\/strong>, etc.<\/li>\n \t<li><strong>Soci\u00e9t\u00e9s de personnes enregistr\u00e9es \u2013 GbR, OHG, KG<\/strong> etc.<\/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\">Contexte juridique et signification du terme<\/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\tLe concept de b\u00e9n\u00e9ficiaire effectif trouve son origine dans des cadres juridiques visant \u00e0 garantir la transparence et la responsabilit\u00e9 au sein des entreprises.\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\">Quelles sont les particularit\u00e9s \u00e0 prendre en compte pour les soci\u00e9t\u00e9s anonymes ?<\/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>Si la partie contractante est une soci\u00e9t\u00e9 anonyme (AG) cot\u00e9e en bourse, la d\u00e9termination des b\u00e9n\u00e9ficiaires effectifs peut \u00eatre omise sous certaines conditions.<\/p><p>D\u00e8s que la partie contractante est une soci\u00e9t\u00e9 anonyme (AG) non cot\u00e9e en bourse, le b\u00e9n\u00e9ficiaire effectif doit \u00eatre d\u00e9termin\u00e9.<\/p><p>Pour l\u2019enregistrement au registre de transparence des soci\u00e9t\u00e9s cot\u00e9es en bourse, les r\u00e8gles suivantes s\u2019appliquent :<\/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>\u00ab La loi sur le blanchiment d\u2019argent<\/i><i>  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 20 al. 1 phrase 1 GwG <\/i><\/a><i> ne contient aucune d\u00e9rogation pour les soci\u00e9t\u00e9s cot\u00e9es sur un march\u00e9 organis\u00e9 selon <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/wphg\/__2.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 2 al. 11 WpHG <\/i><\/a> <i>. \u00bb \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>FAQ du registre de transparence<\/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\">Qui n\u2019est pas b\u00e9n\u00e9ficiaire effectif, et pourquoi ?<\/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\tSelon le registre de transparence, les \u00ab fond\u00e9s de pouvoir g\u00e9n\u00e9raux \u00bb, les procurateurs, les directeurs g\u00e9n\u00e9raux, les mandataires commerciaux ou les simples repr\u00e9sentants ne sont pas des b\u00e9n\u00e9ficiaires effectifs.\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\">Qu\u2019est-ce qu\u2019un b\u00e9n\u00e9ficiaire effectif fictif ?<\/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\tUn b\u00e9n\u00e9ficiaire effectif fictif est le repr\u00e9sentant l\u00e9gal d\u2019une soci\u00e9t\u00e9 lorsqu\u2019il n\u2019y a pas de b\u00e9n\u00e9ficiaire effectif r\u00e9el. Celui-ci doit \u00e9galement \u00eatre inscrit au registre de transparence. \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\">Exemple de b\u00e9n\u00e9ficiaire effectif fictif<\/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\tLes personnes A, B, C, D et E d\u00e9tiennent chacune 20 % des parts de capital\/droits de vote. La personne F est le directeur g\u00e9n\u00e9ral et donc le b\u00e9n\u00e9ficiaire effectif fictif. \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\">Participation indirecte : Quand le contr\u00f4le indirect est-il exerc\u00e9 par le b\u00e9n\u00e9ficiaire effectif ?<\/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\tLorsque des <b>parts correspondantes sont d\u00e9tenues par une soci\u00e9t\u00e9<\/b> contr\u00f4l\u00e9e par une personne physique, il y a contr\u00f4le indirect (\u00a7 20 al. 2 GwG).\n\nLe contr\u00f4le existe lorsqu\u2019une personne physique peut exercer une influence dominante, directement ou indirectement, sur l\u2019association.\n\nPour d\u00e9terminer s\u2019il y a influence dominante, les dispositions de <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__290.html\" target=\"_blank\" rel=\"noopener\">\u00a7 290 al. 2 \u00e0 4 HGB <\/a>. Cela signifie qu\u2019une soci\u00e9t\u00e9 exerce une influence dominante si\n<ol style=\"margin: 12px 0 16px;\">\n \t<li aria-level=\"1\">elle a le droit, dans une autre entreprise, de <b>nommer ou de r\u00e9voquer<\/b> <b>la majorit\u00e9 des membres<\/b> de l\u2019organe d\u2019administration, de direction ou de surveillance d\u00e9terminant la politique financi\u00e8re et commerciale, et qu\u2019elle est <b>simultan\u00e9ment associ\u00e9e<\/b> (\u00a7 290 al. 2 n\u00b0 2 HGB),<\/li>\n \t<li aria-level=\"1\">elle a le droit de <b>d\u00e9terminer<\/b> <b>la politique financi\u00e8re et commerciale<\/b> en vertu d\u2019un contrat de domination conclu avec une autre entreprise ou en vertu d\u2019une disposition des statuts de l\u2019autre entreprise (\u00a7 290 al. 2 n\u00b0 3 HGB) ou<\/li>\n \t<li aria-level=\"1\">elle supporte, d\u2019un point de vue \u00e9conomique, la <b>majorit\u00e9 des risques et des opportunit\u00e9s d\u2019une entreprise<\/b> qui sert \u00e0 atteindre un objectif \u00e9troitement limit\u00e9 et pr\u00e9cis\u00e9ment d\u00e9fini de l\u2019entreprise m\u00e8re (soci\u00e9t\u00e9 ad hoc), cf. \u00a7 290 al. 2 n\u00b0 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\">Qu\u2019est-ce qui s\u2019applique au b\u00e9n\u00e9ficiaire effectif d\u2019une 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>Les principes susmentionn\u00e9s s\u2019appliquent \u00e9galement au b\u00e9n\u00e9ficiaire effectif d\u2019une GmbH (soci\u00e9t\u00e9 \u00e0 responsabilit\u00e9 limit\u00e9e). Si plusieurs personnes d\u00e9tiennent chacune une part de plus de 25 %, la GmbH a alors <strong>plusieurs b\u00e9n\u00e9ficiaires effectifs<\/strong>. Dans les cas de structures de participation complexes \u2013 on parle aussi de <strong>participation \u00e0 plusieurs niveaux<\/strong> \u2013 et d\u2019imbrications de groupes, il est crucial de savoir si la personne physique derri\u00e8re la soci\u00e9t\u00e9 interm\u00e9diaire peut exercer un contr\u00f4le r\u00e9el au <strong>deuxi\u00e8me niveau ou \u00e0 un niveau sup\u00e9rieur<\/strong>.  <\/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\">Exemple de participation \u00e0 plusieurs niveaux<\/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-30774\" alt=\"exemple d\u2019organigramme b\u00e9n\u00e9ficiaire effectif\" 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 exerce une influence dominante sur la GmbH B en raison de la majorit\u00e9 de ses parts de capital. D exerce \u00e9galement une influence dominante sur la GmbH B en raison de la majorit\u00e9 de ses droits de vote. Les deux sont donc consid\u00e9r\u00e9s comme des b\u00e9n\u00e9ficiaires effectifs indirects de la GmbH A. Les deux sont inscrits au registre de transparence avec la part que la GmbH B contr\u00f4le dans la GmbH A. Le fait que cela repr\u00e9sente un total de plus de 100 % des droits de vote enregistr\u00e9s pour la GmbH A est intentionnel.   \n\nD\u00e8s qu\u2019une participation de plus de 50 % des parts de capital ou des droits de vote est pr\u00e9sente, une telle position dominante est pr\u00e9sum\u00e9e.\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\">Qui est tenu de d\u00e9terminer le b\u00e9n\u00e9ficiaire effectif ?<\/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\">Avocats<\/li><li aria-level=\"1\">Conseillers fiscaux<\/li><li aria-level=\"1\">Notaires<\/li><li aria-level=\"1\">Banques<\/li><li aria-level=\"1\">Agents immobiliers<\/li><li aria-level=\"1\">N\u00e9gociants en biens<\/li><li aria-level=\"1\">Soci\u00e9t\u00e9s de gestion de patrimoine<\/li><li aria-level=\"1\">Auditeurs<\/li><li aria-level=\"1\">Assureurs<\/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\">D\u00e9termination \/ Identification du b\u00e9n\u00e9ficiaire effectif selon la loi sur le blanchiment d\u2019argent<\/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\tL\u2019identification du b\u00e9n\u00e9ficiaire effectif est une \u00e9tape importante pour accro\u00eetre la transparence au sein des entreprises et des organisations. Il existe diff\u00e9rentes m\u00e9thodes et processus pour identifier le b\u00e9n\u00e9ficiaire effectif. \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\">Processus d\u2019identification<\/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>La premi\u00e8re \u00e9tape devrait \u00eatre de consulter le <a href=\"https:\/\/www.transparenzregister.de\/treg\/de\/start?3\" target=\"_blank\" rel=\"noopener\">registre de transparence<\/a>. Les entreprises doivent y d\u00e9clarer le b\u00e9n\u00e9ficiaire effectif. Un extrait de l\u2019entreprise concern\u00e9e devrait fournir des informations sur les b\u00e9n\u00e9ficiaires effectifs de la contrepartie.   <\/p><p>La partie contractante doit fournir \u00e0 l\u2019entreprise assujettie \u00e0 la GwG, conform\u00e9ment au <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">\u00a7 11 al. 6 GwG  <\/a>les documents n\u00e9cessaires \u00e0 l\u2019identification du b\u00e9n\u00e9ficiaire effectif. <\/p><p>Un autre <a href=\"https:\/\/nect.com\/fr\/produits\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">processus d\u2019identification<\/a> du b\u00e9n\u00e9ficiaire effectif implique la v\u00e9rification de documents tels que les statuts, les titres de propri\u00e9t\u00e9 et les extraits de registre. Il peut \u00e9galement \u00eatre n\u00e9cessaire de recueillir des informations aupr\u00e8s des personnes concern\u00e9es elles-m\u00eames. <\/p><p>Si, apr\u00e8s une enqu\u00eate approfondie, aucune identification claire du b\u00e9n\u00e9ficiaire effectif n\u2019est possible, le g\u00e9rant de la GmbH est consid\u00e9r\u00e9 comme le b\u00e9n\u00e9ficiaire effectif.<\/p><p>En Allemagne, l\u2019identification du b\u00e9n\u00e9ficiaire effectif est obligatoire en vertu de la loi sur le blanchiment d\u2019argent (GwG). Les entreprises sont tenues de d\u00e9terminer et de documenter l\u2019identit\u00e9 du b\u00e9n\u00e9ficiaire effectif afin de pr\u00e9venir le blanchiment d\u2019argent et d\u2019autres activit\u00e9s ill\u00e9gales. <\/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\">Quels sont les d\u00e9fis et les solutions en mati\u00e8re d\u2019identification ?<\/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>L\u2019identification du b\u00e9n\u00e9ficiaire effectif peut pr\u00e9senter certains d\u00e9fis. Parfois, les informations <b>ne sont pas facilement disponibles<\/b> ou les personnes concern\u00e9es <b>ne sont pas coop\u00e9ratives<\/b>. Il est important de trouver des solutions pour surmonter ces obstacles. Cela peut \u00eatre r\u00e9alis\u00e9, par exemple, par la <b>collaboration avec les autorit\u00e9s<\/b> ou l\u2019<b>utilisation de solutions technologiques<\/b> pour l\u2019analyse et la v\u00e9rification des donn\u00e9es.   <\/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\">Comment Nect aide-t-il ?<\/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\tAcc\u00e9l\u00e9rez vos processus de conformit\u00e9, sans effort, en toute s\u00e9curit\u00e9 juridique : d\u00e9couvrez Nect, la plateforme \u00e9prouv\u00e9e pour les <b>avocats, conseillers fiscaux, notaires, commissaires aux comptes et agents immobiliers<\/b>. Envoyez-nous une demande et obtenez l\u2019acc\u00e8s \u00e0 des solutions efficaces, s\u00fbres et confortables pour vos clients \u2014 faites d\u00e8s maintenant le choix \u00e9prouv\u00e9 de nombreux cabinets renomm\u00e9s. \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-30425\" alt=\"Navigateur avec \u00e9valuation des risques KYB 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\">Planifier une d\u00e9mo<\/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\">Registre de transparence : Quand dois-je d\u00e9clarer les b\u00e9n\u00e9ficiaires effectifs ?<\/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\">Excursus \u2013 Qu\u2019est-ce que le registre de transparence ?<\/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\tLe registre de transparence est une base de donn\u00e9es publique qui collecte et stocke des informations sur les propri\u00e9taires \u00e9conomiques d\u2019entreprises et d\u2019organisations.\n\nIl vise \u00e0 rendre transparents les acteurs et les int\u00e9r\u00eats \u00e9conomiques derri\u00e8re les entreprises afin de lutter contre le blanchiment d\u2019argent, le financement du terrorisme et d\u2019autres activit\u00e9s ill\u00e9gales.\n\nLa mise en place et la tenue d\u2019un registre de transparence servent \u00e0 respecter les normes internationales de lutte contre le blanchiment d\u2019argent. En fournissant ces informations, le registre de transparence contribue \u00e0 une transparence et une int\u00e9grit\u00e9 accrues dans l\u2019environnement commercial. \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\">Nouvelle r\u00e9glementation au 01\/08\/2021 \u2013 Obligation de d\u00e9claration active<\/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>Jusqu\u2019au 01\/08\/2021<\/b>, l\u2019inscription au registre de transparence n\u2019\u00e9tait pas n\u00e9cessaire si les informations sur les b\u00e9n\u00e9ficiaires effectifs \u00e9taient d\u00e9j\u00e0 v\u00e9rifiables \u00e9lectroniquement \u00e0 partir des documents \u00e9num\u00e9r\u00e9s \u00e0 l\u2019article 22, paragraphe 1, de la loi sur le blanchiment d\u2019argent (GwG). Cela comprenait les documents du registre du commerce, du registre des partenariats, du registre des coop\u00e9ratives, du registre des associations ou du registre des entreprises. Dans ce cas, la \u00ab <b>fiction de d\u00e9claration<\/b> \u00bb conform\u00e9ment \u00e0 l\u2019article 22, paragraphe 2, de la GwG pouvait \u00eatre appliqu\u00e9e.   <\/p><p>Cependant, cette r\u00e9glementation relative \u00e0 la d\u00e9claration automatique a \u00e9t\u00e9 supprim\u00e9e le 01\/08\/2021 avec l\u2019entr\u00e9e en vigueur de la loi sur le registre de transparence et les informations financi\u00e8res <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">(TraFinG).<\/a><\/p><p>D\u00e9sormais, les entreprises et organisations qui \u00e9taient auparavant exempt\u00e9es de la d\u00e9claration automatique doivent <b>imm\u00e9diatement<\/b> enregistrer et d\u00e9clarer leurs b\u00e9n\u00e9ficiaires effectifs s\u00e9par\u00e9ment dans le registre de transparence (obligation de d\u00e9claration active).<\/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\">Quelles informations doivent \u00eatre d\u00e9pos\u00e9es dans le registre de transparence ?<\/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\tLe registre de transparence enregistre des informations telles que le nom, la date de naissance, la nationalit\u00e9 et la r\u00e9partition des parts des propri\u00e9taires \u00e9conomiques.\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\">Quand n\u2019est-il pas n\u00e9cessaire d\u2019enregistrer un b\u00e9n\u00e9ficiaire effectif ?<\/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\tLes entreprises individuelles et, en principe, les soci\u00e9t\u00e9s de droit civil (BGB-Gesellschaft) peuvent \u00eatre exempt\u00e9es de l\u2019enregistrement du b\u00e9n\u00e9ficiaire effectif. \nDes exemples sont : GbR, petits commer\u00e7ants, professions lib\u00e9rales, commer\u00e7ant 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>Dans cet article, nous examinerons plus en d\u00e9tail la d\u00e9finition du b\u00e9n\u00e9ficiaire effectif ainsi que le contexte juridique de ce terme.<\/p>\n","protected":false},"author":1,"featured_media":30773,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[762],"tags":[763,765],"class_list":["post-30772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-conformite","tag-reglementaire"],"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>B\u00e9n\u00e9ficiaire effectif selon la GwG : Qui est concern\u00e9 ? 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