{"id":31294,"date":"2025-11-27T13:30:29","date_gmt":"2025-11-27T12:30:29","guid":{"rendered":"https:\/\/nect.com\/media\/unkategorisiert\/dejanski-lastnik-po-zppdft-kdo-se-steje-za-takega\/"},"modified":"2026-10-27T20:25:41","modified_gmt":"2026-10-27T19:25:41","slug":"dejanski-lastnik-po-zppdft-kdo-se-steje-za-takega","status":"publish","type":"post","link":"https:\/\/nect.com\/sl\/media\/blog\/dejanski-lastnik-po-zppdft-kdo-se-steje-za-takega\/","title":{"rendered":"Dejanski lastnik po ZPPDFT: Kdo se \u0161teje za takega?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31294\" class=\"elementor elementor-31294 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><strong>Dejanski lastnik<\/strong> \u2013 angle\u0161ko skraj\u0161ano <strong>UBO<\/strong> (ultimate beneficial owner) \u2013 je pomembna oseba v podjetju ali organizaciji. V tem \u010dlanku bomo podrobneje preu\u010dili definicijo dejanskega lastnika in pojasnili pravno ozadje pojma. <\/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\">Najpomembnej\u0161e na kratko<\/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><strong>Dejanski lastnik<\/strong> ima ve\u010d kot 25 % glasovalnih pravic, ve\u010d kot 25 % osnovnega kapitala ali primerljiv nadzor nad dru\u017ebo.<br\/>Od 1. 8. 2021 velja za vsa prizadeta podjetja in organizacije aktivna obveznost prijave.<\/li><li>V registru dejanskih lastnikov je treba zabele\u017eiti ime, datum rojstva, dr\u017eavljanstvo in dele\u017ee dejanskih lastnikov.<\/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\tKazalo vsebine\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\">Definicija dejanskega lastnika po Zakonu o prepre\u010devanju pranja denarja in financiranja terorizma<\/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\tDejanski lastnik je oseba, ki ekonomsko profitira od organizacije ali podjetja. V skladu z <strong>Zakonom o prepre\u010devanju pranja denarja in financiranja terorizma <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__3.html\" target=\"_blank\" rel=\"noopener\">\u00a7 3, odst. 1<\/a><\/strong> (ZPPDFT) je dejanski lastnik <strong>fizi\u010dna<\/strong> oseba, ki izpolnjuje naslednje zahteve: \n<ol style=\"margin: 12px 0 16px;\">\n \t<li><strong>ve\u010d kot 25 %<\/strong> <strong>osnovnega kapitala<\/strong><\/li>\n \t<li>ve\u010d kot 25 % <strong>glasovalnih pravic<\/strong><\/li>\n \t<li><strong>primerljiv nadzor<\/strong> kot to\u010dki a. &#038; b. nad podjetjem  <\/li>\n<\/ol>\nTo velja za naslednje:\n<ul style=\"margin: 12px 0 0;\">\n \t<li><strong>Pravne osebe \u2013 GmbH, UG, e.V., AG<\/strong> itd.<\/li>\n \t<li><strong>Registrirane osebne dru\u017ebe \u2013 GbR, OHG, KG<\/strong> itd.<\/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\">Pravno ozadje &amp; pomen pojma<\/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\tPojem dejanskega lastnika izvira iz pravnih okvirov, katerih cilj je zagotoviti preglednost in odgovornost v podjetjih.\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\">Katere posebnosti je treba upo\u0161tevati pri delni\u0161kih dru\u017ebah?<\/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>\u010ce je pogodbena stranka borzno kotirana delni\u0161ka dru\u017eba (AG), se lahko pod dolo\u010denimi pogoji opusti ugotavljanje dejanskih lastnikov.<\/p><p>Takoj ko je pogodbena stranka neborzno kotirana delni\u0161ka dru\u017eba (AG), je treba ugotoviti dejanskega lastnika.<\/p><p>Za vpis v register dejanskih lastnikov za borzno kotirane dru\u017ebe velja naslednje:<\/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>\u201eZakon o prepre\u010devanju pranja denarja in financiranja terorizma<\/i><i>  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 20, odst. 1, stavek 1 ZPPDFT <\/i><\/a><i> ne vsebuje izjeme za dru\u017ebe, ki so kotirane na organiziranem trgu po  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/wphg\/__2.html\" target=\"_blank\" rel=\"noopener\"><i>\u00a7 2, odst. 11 WpHG <\/i><\/a> <i>.\u201c \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>Pogosta vpra\u0161anja o registru dejanskih lastnikov<\/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\">Kdo ni dejanski lastnik in zakaj?<\/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\tPo registru dejanskih lastnikov niso dejanski lastniki \u201egeneralni poobla\u0161\u010denci\u201c, prokuristi, direktorji, poobla\u0161\u010denci za poslovanje ali preprosti zastopniki.\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\">Kaj je fiktivni dejanski lastnik?<\/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\tFiktivni dejanski lastnik je zakoniti zastopnik dru\u017ebe, \u010de ni dejanskega lastnika. Tudi ta mora biti vpisan v register dejanskih lastnikov. \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\">Primer fiktivnega dejanskega lastnika<\/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\tOsebe A, B, C, D in E imajo vsaka po 20 % kapitalskih dele\u017eev\/glasovalnih pravic. Oseba F je direktor in s tem fiktivni dejanski lastnik. \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\">Posredna udele\u017eba: Kdaj obstaja posredni nadzor pri dejanskem lastniku?<\/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\t\u010ce ustrezne <b>dele\u017ee dr\u017ei dru\u017eba<\/b>, ki jo nadzoruje fizi\u010dna oseba, obstaja posredni nadzor (\u00a7 20, odst. 2 ZPPDFT).\n\nNadzor obstaja, \u010de lahko fizi\u010dna oseba neposredno ali posredno izvaja prevladujo\u010d vpliv na zdru\u017eenje.\n\nZa dolo\u010ditev, ali obstaja prevladujo\u010d vpliv, veljajo  <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__290.html\" target=\"_blank\" rel=\"noopener\">\u00a7 290, odst. 2 do 4 HGB <\/a>. To pomeni, da ima dru\u017eba prevladujo\u010d vpliv, \u010de\n<ol style=\"margin: 12px 0 16px;\">\n \t<li aria-level=\"1\">ji pri drugem podjetju pripada pravica, da <b>imenuje ali odpokli\u010de<\/b> <b>ve\u010dino \u010dlanov<\/b> upravnega, poslovodnega ali nadzornega organa, ki dolo\u010da finan\u010dno in poslovno politiko, in je <b>hkrati dru\u017ebenik<\/b> (\u00a7 290, odstavek 2, \u0161t. 2 HGB),<\/li>\n \t<li aria-level=\"1\">ji pripada pravica, da <b>dolo\u010da<\/b> <b>finan\u010dno in poslovno politiko<\/b> na podlagi pogodbe o prevladujo\u010dem vplivu, sklenjene z drugim podjetjem, ali na podlagi dolo\u010dbe v statutu drugega podjetja (\u00a7 290, odstavek 2, \u0161t. 3 HGB) ali<\/li>\n \t<li aria-level=\"1\">ob ekonomski presoji <b>nosi ve\u010dino tveganj in prilo\u017enosti podjetja<\/b>, ki slu\u017ei doseganju ozko omejenega in natan\u010dno dolo\u010denega cilja mati\u010dnega podjetja (namenska dru\u017eba), prim. \u00a7 290, odstavek 2, \u0161t. 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\">Kaj velja za dejanskega lastnika 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>Zgoraj navedena na\u010dela enako veljajo za dejanskega lastnika GmbH (dru\u017ebe z omejeno odgovornostjo). \u010ce ima ve\u010d oseb vsaka dele\u017e ve\u010dji od 25 %, ima GmbH ustrezno <strong>ve\u010d dejanskih lastnikov<\/strong>. V primerih kompleksnih lastni\u0161kih struktur \u2013 govori se tudi o <strong>ve\u010dstopenjski udele\u017ebi<\/strong> \u2013 in koncernskih prepletenosti je klju\u010dnega pomena, ali lahko fizi\u010dna oseba, ki stoji za vmesno dru\u017ebo, na <strong>drugi ali vi\u0161ji ravni<\/strong> izvaja dejanski nadzor.  <\/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\">Primer ve\u010dstopenjske udele\u017ebe<\/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-31296\" alt=\"primer diagrama dejanskega lastnika\" 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 izvaja prevladujo\u010d vpliv na GmbH B zaradi ve\u010dine kapitalskih dele\u017eev. D izvaja prevladujo\u010d vpliv na GmbH B tudi zaradi svoje ve\u010dine glasovalnih pravic. Oba se tako \u0161tejeta za posredna dejanska lastnika GmbH A. Oba sta vpisana v register dejanskih lastnikov z dele\u017eem, ki ga GmbH B nadzoruje v GmbH A. Dejstvo, da je s tem v GmbH A vpisanih skupno ve\u010d kot 100 % glasovalnih pravic, je namerno.   \n\nTakoj ko obstaja udele\u017eba ve\u010d kot 50 % v kapitalskih ali glasovalnih dele\u017eih, se predpostavlja tak\u0161en prevladujo\u010d polo\u017eaj.\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\">Kdo je dol\u017ean ugotoviti dejanskega lastnika?<\/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\">Odvetniki<\/li><li aria-level=\"1\">Dav\u010dni svetovalci<\/li><li aria-level=\"1\">Notarji<\/li><li aria-level=\"1\">Banke<\/li><li aria-level=\"1\">Nepremi\u010dninski posredniki<\/li><li aria-level=\"1\">Trgovci z blagom<\/li><li aria-level=\"1\">Dru\u017ebe za upravljanje premo\u017eenja<\/li><li aria-level=\"1\">Revizorji<\/li><li aria-level=\"1\">Zavarovalnice<\/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\">Ugotavljanje \/ identifikacija dejanskega lastnika po Zakonu o prepre\u010devanju pranja denarja in financiranja terorizma<\/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\tIdentifikacija dejanskega lastnika je pomemben korak za pove\u010danje preglednosti v podjetjih in organizacijah. Obstajajo razli\u010dne metode in postopki za identifikacijo dejanskega lastnika. \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\">Postopek identifikacije<\/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>Prvi korak bi moral biti obisk <a href=\"https:\/\/www.transparenzregister.de\/treg\/de\/start?3\" target=\"_blank\" rel=\"noopener\">registra dejanskih lastnikov<\/a>. Tam morajo podjetja navesti dejanskega lastnika. Izpisek zadevnega podjetja bi moral dati vpogled v dejanske lastnike nasprotne stranke.   <\/p><p>Pogodbena stranka mora podjetju, zavezancu po ZPPDFT, v skladu z  <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">\u00a7 11, odst. 6 ZPPDFT   <\/a>predlo\u017eiti dokumente za identifikacijo dejanskega lastnika. <\/p><p>Drug <a href=\"https:\/\/nect.com\/sl\/produkti\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">postopek za identifikacijo<\/a> dejanskega lastnika vklju\u010duje preverjanje dokumentov, kot so dru\u017ebene pogodbe, lastni\u0161ki dokumenti in izpiski iz registrov. Morda bo treba pridobiti informacije tudi od samih vpletenih oseb. <\/p><p>\u010ce po temeljiti preiskavi dejanskih lastnikov ni mogo\u010da jasna identifikacija, se za dejanskega lastnika \u0161teje direktor GmbH.<\/p><p>V Nem\u010diji je identifikacija dejanskega lastnika obvezna v skladu z Zakonom o prepre\u010devanju pranja denarja in financiranja terorizma (ZPPDFT). Podjetja so dol\u017ena ugotoviti in dokumentirati identiteto dejanskega lastnika, da bi prepre\u010dila pranje denarja in druge nezakonite dejavnosti. <\/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\">Katere izzive in re\u0161itve prina\u0161a identifikacija?<\/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>Identifikacija dejanskega lastnika lahko prinese nekaj izzivov. V\u010dasih informacije <b>niso zlahka dostopne<\/b> ali pa vpletene osebe <b>niso kooperativne<\/b>. Pomembno je najti re\u0161itve za premagovanje teh ovir. To se lahko dose\u017ee na primer z <b>sodelovanjem z organi<\/b> ali z <b>uporabo tehnolo\u0161kih re\u0161itev<\/b> za analizo in preverjanje podatkov.   <\/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\">Kako pomaga 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\tPospe\u0161ite svoje procese skladnosti brez napora in pravno varno: Odkrijte Nect, preizku\u0161eno platformo za <b>odvetnike, dav\u010dne svetovalce, notarje, revizorje in nepremi\u010dninske posrednike<\/b>. Po\u0161ljite nam povpra\u0161evanje in si zagotovite dostop do u\u010dinkovitih, varnih in udobnih re\u0161itev za va\u0161e stranke \u2013 izkoristite preizku\u0161eno izbiro \u0161tevilnih uglednih odvetni\u0161kih pisarn. \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-31128\" alt=\"Brskalnik z oceno tveganja 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\">Dogovorite se za predstavitev<\/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\">Register dejanskih lastnikov: Kdaj moram prijaviti dejanske lastnike?<\/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\">Ekskurz \u2013 Kaj je register dejanskih lastnikov?<\/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\tRegister dejanskih lastnikov je dr\u017eavna baza podatkov, ki zbira in shranjuje informacije o dejanskih lastnikih podjetij in organizacij.\n\nSlu\u017ei za transparentnost oseb v ozadju in ekonomskih interesov za podjetji, da bi se boj proti pranju denarja, financiranju terorizma in drugim nezakonitim dejavnostim.\n\nUstanovitev in vodenje registra dejanskih lastnikov slu\u017ei spo\u0161tovanju mednarodnih standardov za boj proti pranju denarja. Z zagotavljanjem teh informacij register dejanskih lastnikov prispeva k pove\u010dani preglednosti in integriteti v poslovnem okolju. \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\">\u201eNova\u201c ureditev z dnem 1. 8. 2021 \u2013 Aktivna obveznost prijave<\/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>Do 1. 8. 2021<\/b> vpis v register dejanskih lastnikov ni bil potreben, \u010de so bile informacije o dejanskih lastnikih \u017ee elektronsko preverljive iz dokumentov, navedenih v \u00a7 22, odstavek 1 Zakona o prepre\u010devanju pranja denarja in financiranja terorizma (ZPPDFT). Sem spadajo dokumenti iz trgovinskega registra, registra partnerstev, zadru\u017enega registra, registra dru\u0161tev ali poslovnega registra. V tem primeru se je lahko uporabila tako imenovana \u201e<b>fikcija prijave<\/b>\u201c v skladu s \u00a7 22, odstavek 2 ZPPDFT.   <\/p><p>Ta ureditev o avtomatski prijavi pa je prenehala veljati 1. 8. 2021 z uveljavitvijo Zakona o registru dejanskih lastnikov in finan\u010dnih informacij <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">(TraFinG).<\/a><\/p><p>Odslej morajo tudi podjetja in organizacije, ki so se prej izognile avtomatski prijavi, <b>takoj<\/b> lo\u010deno evidentirati in prijaviti svoje dejanske lastnike v registru dejanskih lastnikov (aktivna obveznost prijave).<\/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\">Katere podatke je treba shraniti v registru dejanskih lastnikov?<\/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\tV registru dejanskih lastnikov se zbirajo podatki, kot so ime, datum rojstva, dr\u017eavljanstvo in dele\u017ei dejanskih lastnikov.\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\">Kdaj ni treba evidentirati dejanskega lastnika?<\/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\tSamostojni podjetniki in na\u010deloma dru\u017ebe civilnega prava (BGB-Gesellschaft) se lahko vzdr\u017eijo evidentiranja dejanskega lastnika. \nPrimeri so: GbR, mali obrtniki, svobodni poklici, trgovec 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>V tem \u010dlanku bomo podrobneje preu\u010dili definicijo dejanskega lastnika in pojasnili pravno ozadje pojma.<\/p>\n","protected":false},"author":1,"featured_media":31295,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[821],"tags":[823,822],"class_list":["post-31294","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-regulativa","tag-skladnost"],"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>Dejanski lastnik po ZPPDFT: Kdo se \u0161teje za takega? 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