{"id":31285,"date":"2025-11-27T13:30:29","date_gmt":"2025-11-27T12:30:29","guid":{"rendered":"https:\/\/nect.com\/media\/sem-categoria\/beneficiario-efetivo-de-acordo-com-a-gwg-quem-faz-parte\/"},"modified":"2026-10-27T20:24:00","modified_gmt":"2026-10-27T19:24:00","slug":"beneficiario-efetivo-de-acordo-com-a-gwg-quem-faz-parte","status":"publish","type":"post","link":"https:\/\/nect.com\/pt-pt\/media\/blog\/beneficiario-efetivo-de-acordo-com-a-gwg-quem-faz-parte\/","title":{"rendered":"Benefici\u00e1rio efetivo de acordo com a GwG: quem faz parte?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31285\" class=\"elementor elementor-31285 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>O <strong>benefici\u00e1rio efetivo<\/strong> \u2013 em ingl\u00eas, abreviadamente <strong>UBO<\/strong> (ultimate beneficial owner) \u2013 \u00e9 uma pessoa importante numa empresa ou organiza\u00e7\u00e3o. Neste artigo, iremos examinar mais detalhadamente a defini\u00e7\u00e3o de benefici\u00e1rio efetivo, bem como explicar o enquadramento jur\u00eddico do termo. <\/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\">O mais importante em resumo<\/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>O <strong>benefici\u00e1rio efetivo<\/strong> det\u00e9m mais de 25 % dos direitos de voto, mais de 25 % do capital social ou um controlo compar\u00e1vel sobre uma sociedade.<br\/>Desde 01-08-2021, aplica-se a obriga\u00e7\u00e3o de comunica\u00e7\u00e3o ativa a todas as empresas e organiza\u00e7\u00f5es afetadas.<\/li><li>No registo de transpar\u00eancia, devem ser registados o nome, a data de nascimento, a nacionalidade e a estrutura de participa\u00e7\u00e3o dos benefici\u00e1rios efetivos.<\/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\t\u00cdndice\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\">Defini\u00e7\u00e3o do benefici\u00e1rio efetivo de acordo com a Lei do Branqueamento de Capitais<\/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\tO benefici\u00e1rio efetivo \u00e9 uma pessoa que beneficia economicamente de uma organiza\u00e7\u00e3o ou empresa. De acordo com a <strong>Lei do Branqueamento de Capitais <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__3.html\" target=\"_blank\" rel=\"noopener\">\u00a7 3 n.\u00ba 1<\/a><\/strong> (GwG), o benefici\u00e1rio efetivo \u00e9 uma pessoa <strong>singular<\/strong> que cumpre o seguinte requisito: \n<ol style=\"margin: 12px 0 16px;\">\n \t<li><strong>mais de 25 %<\/strong> do <strong>capital social<\/strong><\/li>\n \t<li>mais de 25 % dos <strong>direitos de voto<\/strong><\/li>\n \t<li><strong>controlo compar\u00e1vel<\/strong> aos pontos a. e b. sobre a empresa  <\/li>\n<\/ol>\nIsto aplica-se ao seguinte:\n<ul style=\"margin: 12px 0 0;\">\n \t<li><strong>Pessoas coletivas \u2013 GmbH, UG, e.V., AG<\/strong>, etc.<\/li>\n \t<li><strong>Sociedades de pessoas registadas \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\">Enquadramento jur\u00eddico e significado do termo<\/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\tO conceito de benefici\u00e1rio efetivo tem a sua origem em quadros jur\u00eddicos que visam garantir a transpar\u00eancia e a responsabilidade nas empresas.\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\">Que particularidades devem ser observadas no caso das sociedades an\u00f3nimas?<\/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>Se a parte contratante for uma sociedade an\u00f3nima (AG) cotada em bolsa, pode dispensar-se a identifica\u00e7\u00e3o dos benefici\u00e1rios efetivos sob determinadas condi\u00e7\u00f5es.<\/p><p>Assim que o parceiro contratual for uma sociedade an\u00f3nima (AG) n\u00e3o cotada em bolsa, o benefici\u00e1rio efetivo deve ser identificado.<\/p><p>Para a inscri\u00e7\u00e3o no registo de transpar\u00eancia de sociedades cotadas em bolsa, aplica-se o seguinte:<\/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>\u201cA Lei do Branqueamento de Capitais<\/i><i>  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 20 n.\u00ba 1 p. 1 GwG <\/i><\/a><i>  n\u00e3o cont\u00e9m qualquer disposi\u00e7\u00e3o de isen\u00e7\u00e3o para sociedades que estejam cotadas num mercado regulamentado nos termos do  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/wphg\/__2.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 2 n.\u00ba 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>FAQ do Registo de Transpar\u00eancia<\/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\">Quem n\u00e3o \u00e9 benefici\u00e1rio efetivo e porqu\u00ea?<\/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\tDe acordo com o registo de transpar\u00eancia, n\u00e3o s\u00e3o benefici\u00e1rios efetivos os \u201cmandat\u00e1rios gerais\u201d, procuradores, gerentes, mandat\u00e1rios comerciais ou simples representantes.\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\">O que \u00e9 um benefici\u00e1rio efetivo fict\u00edcio?<\/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\tUm benefici\u00e1rio efetivo fict\u00edcio \u00e9 o representante legal de uma sociedade quando n\u00e3o existe um benefici\u00e1rio efetivo real. Este tamb\u00e9m deve ser inscrito no registo de transpar\u00eancia. \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\">Exemplo de um benefici\u00e1rio efetivo fict\u00edcio<\/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\tAs pessoas A, B, C, D e E det\u00eam, cada uma, 20 % das participa\u00e7\u00f5es no capital\/direitos de voto. A pessoa F \u00e9 o gerente e, por conseguinte, o benefici\u00e1rio efetivo fict\u00edcio. \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\">Participa\u00e7\u00e3o indireta: quando \u00e9 que o controlo indireto cabe ao benefici\u00e1rio efetivo?<\/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\tQuando as <b>participa\u00e7\u00f5es correspondentes s\u00e3o detidas por uma sociedade<\/b> controlada por uma pessoa singular, existe controlo indireto (\u00a7 20 n.\u00ba 2 GwG).\n\nExiste controlo quando uma pessoa singular pode exercer, direta ou indiretamente, uma influ\u00eancia dominante sobre a associa\u00e7\u00e3o.\n\nPara determinar se existe influ\u00eancia dominante, aplicam-se os  <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__290.html\" target=\"_blank\" rel=\"noopener\">\u00a7 290 n.\u00ba 2 a 4 do HGB <\/a>. Isto significa que uma sociedade tem influ\u00eancia dominante se\n<ol style=\"margin: 12px 0 16px;\">\n \t<li aria-level=\"1\">tiver o direito, noutra empresa, de <b>nomear ou exonerar<\/b> <b>a maioria dos membros<\/b> do \u00f3rg\u00e3o de administra\u00e7\u00e3o, dire\u00e7\u00e3o ou fiscaliza\u00e7\u00e3o que determina a pol\u00edtica financeira e comercial, sendo <b>simultaneamente s\u00f3cia<\/b> (\u00a7 290 n.\u00ba 2 n.\u00ba 2 HGB),<\/li>\n \t<li aria-level=\"1\">tiver o direito de <b>determinar<\/b> a <b>pol\u00edtica financeira e comercial<\/b> com base num contrato de dom\u00ednio celebrado com outra empresa ou com base numa disposi\u00e7\u00e3o dos estatutos da outra empresa (\u00a7 290 n.\u00ba 2 n.\u00ba 3 HGB) ou<\/li>\n \t<li aria-level=\"1\">do ponto de vista econ\u00f3mico, <b>suportar a maioria dos riscos e benef\u00edcios de uma empresa<\/b> que sirva para atingir um objetivo estritamente limitado e precisamente definido da empresa-m\u00e3e (sociedade de prop\u00f3sito espec\u00edfico), cf. \u00a7 290 n.\u00ba 2 n.\u00ba 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\">O que se aplica ao benefici\u00e1rio efetivo de uma 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>Os princ\u00edpios acima mencionados aplicam-se igualmente ao benefici\u00e1rio efetivo de uma GmbH (sociedade de responsabilidade limitada). Caso v\u00e1rias pessoas detenham, cada uma, uma participa\u00e7\u00e3o superior a 25 %, a GmbH tem, consequentemente, <strong>v\u00e1rios benefici\u00e1rios efetivos<\/strong>. Em casos de estruturas de participa\u00e7\u00e3o complexas \u2013 tamb\u00e9m se fala de uma <strong>participa\u00e7\u00e3o multin\u00edvel<\/strong> \u2013 e de interdepend\u00eancias de grupos, \u00e9 de import\u00e2ncia decisiva se a pessoa singular que est\u00e1 por tr\u00e1s da sociedade interm\u00e9dia pode exercer controlo efetivo no <strong>segundo n\u00edvel ou num n\u00edvel superior<\/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\">Exemplo de uma participa\u00e7\u00e3o multin\u00edvel<\/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-31287\" alt=\"exemplo de fluxograma benefici\u00e1rio efetivo\" 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 influ\u00eancia dominante sobre a GmbH B devido \u00e0 maioria das participa\u00e7\u00f5es no capital. D tamb\u00e9m exerce influ\u00eancia dominante sobre a GmbH B devido \u00e0 sua maioria de direitos de voto. Ambos s\u00e3o, portanto, considerados benefici\u00e1rios efetivos indiretos da GmbH A. Ambos est\u00e3o inscritos no registo de transpar\u00eancia com a participa\u00e7\u00e3o que a GmbH B controla na GmbH A. O facto de, com isso, estarem inscritos no total mais de 100 % de direitos de voto na GmbH A \u00e9 intencional.   \n\nAssim que exista uma participa\u00e7\u00e3o superior a 50 % no capital ou nos direitos de voto, presume-se tal posi\u00e7\u00e3o dominante.\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\">Quem est\u00e1 obrigado a identificar o benefici\u00e1rio efetivo?<\/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\">Advogados<\/li><li aria-level=\"1\">Consultores fiscais<\/li><li aria-level=\"1\">Not\u00e1rios<\/li><li aria-level=\"1\">Bancos<\/li><li aria-level=\"1\">Agentes imobili\u00e1rios<\/li><li aria-level=\"1\">Comerciantes de bens<\/li><li aria-level=\"1\">Sociedades de gest\u00e3o de ativos<\/li><li aria-level=\"1\">Auditores<\/li><li aria-level=\"1\">Seguradoras<\/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\">Constata\u00e7\u00e3o \/ Identifica\u00e7\u00e3o do benefici\u00e1rio efetivo de acordo com a Lei do Branqueamento de Capitais<\/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\tA identifica\u00e7\u00e3o do benefici\u00e1rio efetivo \u00e9 um passo importante para aumentar a transpar\u00eancia nas empresas e organiza\u00e7\u00f5es. Existem v\u00e1rios m\u00e9todos e processos para identificar o benefici\u00e1rio efetivo. \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\">Processo de identifica\u00e7\u00e3o<\/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>O primeiro passo deve ser a consulta ao <a href=\"https:\/\/www.transparenzregister.de\/treg\/de\/start?3\" target=\"_blank\" rel=\"noopener\">registo de transpar\u00eancia<\/a>. A\u00ed, as empresas devem indicar o benefici\u00e1rio efetivo. Um extrato da respetiva empresa deve fornecer informa\u00e7\u00f5es sobre os benefici\u00e1rios efetivos da contraparte.   <\/p><p>O parceiro contratual deve fornecer \u00e0 empresa obrigada pela GwG, nos termos do  <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">\u00a7 11 n.\u00ba 6 GwG   <\/a>documentos para a identifica\u00e7\u00e3o do benefici\u00e1rio efetivo. <\/p><p>Um outro <a href=\"https:\/\/nect.com\/pt-pt\/produtos\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">processo de identifica\u00e7\u00e3o<\/a> do benefici\u00e1rio efetivo inclui a verifica\u00e7\u00e3o de documentos como contratos de sociedade, documentos de propriedade e extratos de registo. Tamb\u00e9m pode ser necess\u00e1rio obter informa\u00e7\u00f5es das pr\u00f3prias pessoas envolvidas. <\/p><p>Se, ap\u00f3s uma investiga\u00e7\u00e3o minuciosa dos benefici\u00e1rios efetivos, n\u00e3o for poss\u00edvel uma identifica\u00e7\u00e3o clara, o gerente da GmbH \u00e9 considerado o benefici\u00e1rio efetivo.<\/p><p>Na Alemanha, a identifica\u00e7\u00e3o do benefici\u00e1rio efetivo \u00e9 obrigat\u00f3ria nos termos da Lei do Branqueamento de Capitais (GwG). As empresas s\u00e3o obrigadas a determinar e documentar a identidade do benefici\u00e1rio efetivo para prevenir o branqueamento de capitais e outras atividades ilegais. <\/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\">Que desafios e solu\u00e7\u00f5es existem na identifica\u00e7\u00e3o?<\/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>A identifica\u00e7\u00e3o do benefici\u00e1rio efetivo pode trazer alguns desafios. Por vezes, as informa\u00e7\u00f5es <b>n\u00e3o est\u00e3o facilmente dispon\u00edveis<\/b> ou as pessoas envolvidas <b>n\u00e3o s\u00e3o cooperantes<\/b>. \u00c9 importante encontrar solu\u00e7\u00f5es para superar estes obst\u00e1culos. Isto pode ser alcan\u00e7ado, por exemplo, atrav\u00e9s da <b>colabora\u00e7\u00e3o com as autoridades<\/b> ou da <b>utiliza\u00e7\u00e3o de solu\u00e7\u00f5es tecnol\u00f3gicas<\/b> para an\u00e1lise e verifica\u00e7\u00e3o de dados.   <\/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\">Como Nect ajuda?<\/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\tAcelere os seus processos de conformidade sem esfor\u00e7o e com seguran\u00e7a jur\u00eddica: Descubra Nect, a plataforma comprovada para <b>advogados, consultores fiscais, not\u00e1rios, auditores e agentes imobili\u00e1rios<\/b>. Envie-nos um pedido e garanta o acesso a solu\u00e7\u00f5es eficientes, seguras e confort\u00e1veis para os seus clientes \u2013 utilize agora a escolha comprovada de muitos escrit\u00f3rios de renome. \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-31088\" alt=\"Navegador com avalia\u00e7\u00e3o de risco 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\">Agendar demonstra\u00e7\u00e3o<\/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\">Registo de transpar\u00eancia: quando devo comunicar os benefici\u00e1rios efetivos?<\/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\">Excurso - O que \u00e9 o registo de transpar\u00eancia?<\/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\tO registo de transpar\u00eancia \u00e9 uma base de dados estatal que recolhe e armazena informa\u00e7\u00f5es sobre os benefici\u00e1rios efetivos de empresas e organiza\u00e7\u00f5es.\n\nServe para tornar transparentes os mandantes e os interesses econ\u00f3micos por tr\u00e1s das empresas, a fim de combater o branqueamento de capitais, o financiamento do terrorismo e outras atividades ilegais.\n\nA cria\u00e7\u00e3o e manuten\u00e7\u00e3o de um registo de transpar\u00eancia serve para o cumprimento de normas internacionais de combate ao branqueamento de capitais. Ao fornecer estas informa\u00e7\u00f5es, o registo de transpar\u00eancia contribui para uma maior transpar\u00eancia e integridade no ambiente de neg\u00f3cios. \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\">\u201cNova\u201d regulamenta\u00e7\u00e3o a 01-08-2021 - Obriga\u00e7\u00e3o de comunica\u00e7\u00e3o ativa<\/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>At\u00e9 01-08-2021<\/b>, a inscri\u00e7\u00e3o no registo de transpar\u00eancia n\u00e3o era necess\u00e1ria se as informa\u00e7\u00f5es sobre os benefici\u00e1rios efetivos j\u00e1 resultassem de forma eletronicamente verific\u00e1vel dos documentos listados no \u00a7 22 n.\u00ba 1 da Lei do Branqueamento de Capitais (GwG). Estes incluem os documentos do registo comercial, registo de parcerias, registo de cooperativas, registo de associa\u00e7\u00f5es ou registo de empresas. Neste caso, podia aplicar-se a chamada \u201c<b>fic\u00e7\u00e3o de comunica\u00e7\u00e3o<\/b>\u201d nos termos do \u00a7 22 n.\u00ba 2 GwG.   <\/p><p>No entanto, esta regulamenta\u00e7\u00e3o relativa \u00e0 comunica\u00e7\u00e3o autom\u00e1tica deixou de existir em 01-08-2021 com a entrada em vigor da Lei do Registo de Transpar\u00eancia e de Informa\u00e7\u00f5es Financeiras <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">(TraFinG).<\/a><\/p><p>A partir de agora, tamb\u00e9m as empresas e organiza\u00e7\u00f5es que anteriormente prescindiram da comunica\u00e7\u00e3o autom\u00e1tica devem registar e comunicar <b>imediatamente<\/b> os seus benefici\u00e1rios efetivos separadamente no registo de transpar\u00eancia (obriga\u00e7\u00e3o de comunica\u00e7\u00e3o ativa).<\/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\">Que dados devem ser depositados no registo de transpar\u00eancia?<\/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\tNo registo de transpar\u00eancia, s\u00e3o recolhidos dados como nome, data de nascimento, nacionalidade e estrutura de participa\u00e7\u00e3o dos benefici\u00e1rios efetivos.\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\">Quando \u00e9 que n\u00e3o \u00e9 necess\u00e1rio registar um benefici\u00e1rio efetivo?<\/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\tEmpres\u00e1rios em nome individual e, por princ\u00edpio, sociedades civis (BGB-Gesellschaft) podem prescindir do registo do benefici\u00e1rio efetivo. \nExemplos disso s\u00e3o: GbR, pequenos comerciantes, profissionais liberais, comerciante em nome individual (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>Neste artigo, iremos examinar mais detalhadamente a defini\u00e7\u00e3o de benefici\u00e1rio efetivo, bem como explicar o enquadramento jur\u00eddico do termo.<\/p>\n","protected":false},"author":1,"featured_media":31286,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[804],"tags":[805,806],"class_list":["post-31285","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-conformidade","tag-regulamentar"],"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>Benefici\u00e1rio efetivo de acordo com a GwG: quem faz parte? 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