{"id":31302,"date":"2025-11-27T13:30:29","date_gmt":"2025-11-27T12:30:29","guid":{"rendered":"https:\/\/nect.com\/media\/okategoriserad\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\/"},"modified":"2026-10-27T20:25:47","modified_gmt":"2026-10-27T19:25:47","slug":"verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det","status":"publish","type":"post","link":"https:\/\/nect.com\/sv\/media\/blogg\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\/","title":{"rendered":"Verklig huvudman enligt penningtv\u00e4ttslagen: Vem r\u00e4knas som det?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"31302\" class=\"elementor elementor-31302 elementor-30056\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-16ee730 e-flex e-con-boxed e-con e-parent\" data-id=\"16ee730\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a972274 elementor-widget elementor-widget-text-editor\" data-id=\"a972274\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Den <strong>verkliga huvudmannen<\/strong> \u2013 f\u00f6rkortat <strong>UBO<\/strong> (ultimate beneficial owner) p\u00e5 engelska \u2013 \u00e4r en viktig person i ett f\u00f6retag eller en organisation. I den h\u00e4r artikeln kommer vi att unders\u00f6ka definitionen av verklig huvudman n\u00e4rmare samt f\u00f6rklara den juridiska bakgrunden till begreppet. <\/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\">Sammanfattning<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1bceee elementor-widget elementor-widget-text-editor\" data-id=\"b1bceee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li>Den <strong>verkliga huvudmannen<\/strong> har mer \u00e4n 25 % av r\u00f6sterna, mer \u00e4n 25 % av aktiekapitalet eller j\u00e4mf\u00f6rbar kontroll \u00f6ver ett f\u00f6retag.<br\/>Sedan 2021-08-01 g\u00e4ller en aktiv rapporteringsskyldighet f\u00f6r alla ber\u00f6rda f\u00f6retag och organisationer.<\/li><li>I transparensregistret m\u00e5ste namn, f\u00f6delsedatum, nationalitet och \u00e4garandelar f\u00f6r de verkliga huvudm\u00e4nnen registreras.<\/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\tInneh\u00e5llsf\u00f6rteckning\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=\"\u00d6ppna inneh\u00e5llsf\u00f6rteckning\"><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=\"St\u00e4ng inneh\u00e5llsf\u00f6rteckning\"><i aria-hidden=\"true\" class=\"icon icon-keyboard_arrow_up\"><\/i><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__5bb867f\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f1141b3 e-con-full e-flex e-con e-child\" data-id=\"f1141b3\" data-element_type=\"container\" data-e-type=\"container\" id=\"index-content\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b0d3a9f elementor-widget elementor-widget-spacer\" data-id=\"b0d3a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609360b elementor-widget elementor-widget-heading\" data-id=\"609360b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Definition av verklig huvudman enligt penningtv\u00e4ttslagen<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b1e6c1f elementor-widget elementor-widget-text-editor\" data-id=\"b1e6c1f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tDen verkliga huvudmannen \u00e4r en person som ekonomiskt drar nytta av en organisation eller ett f\u00f6retag. Enligt <strong>penningtv\u00e4ttslagen <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__3.html\" target=\"_blank\" rel=\"noopener\">3 \u00a7 1 mom.<\/a><\/strong> (GwG) \u00e4r den verkliga huvudmannen en <strong>fysisk<\/strong> person som uppfyller f\u00f6ljande krav: \n<ol style=\"margin: 12px 0 16px;\">\n \t<li><strong>mer \u00e4n 25 %<\/strong> av <strong>aktiekapitalet<\/strong><\/li>\n \t<li>mer \u00e4n 25 % av <strong>r\u00f6sterna<\/strong><\/li>\n \t<li><strong>j\u00e4mf\u00f6rbar kontroll<\/strong> som punkt a. &#038; b. \u00f6ver f\u00f6retaget  <\/li>\n<\/ol>\nDetta g\u00e4ller f\u00f6r f\u00f6ljande:\n<ul style=\"margin: 12px 0 0;\">\n \t<li><strong>Juridiska personer \u2013 GmbH, UG, e.V., AG<\/strong>, etc.<\/li>\n \t<li><strong>Registrerade personbolag \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\">Juridisk bakgrund &amp; betydelse av begreppet<\/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\tBegreppet verklig huvudman har sitt ursprung i r\u00e4ttsliga ramverk som syftar till att s\u00e4kerst\u00e4lla transparens och ansvarighet i f\u00f6retag.\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\">Vilka s\u00e4rdrag finns att beakta f\u00f6r aktiebolag?<\/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>Om avtalsparten \u00e4r ett b\u00f6rsnoterat aktiebolag (AG) kan man under vissa f\u00f6ruts\u00e4ttningar avst\u00e5 fr\u00e5n att fastst\u00e4lla verkliga huvudm\u00e4n.<\/p><p>S\u00e5 snart avtalsparten \u00e4r ett icke-b\u00f6rsnoterat aktiebolag (AG) m\u00e5ste den verkliga huvudmannen fastst\u00e4llas.<\/p><p>F\u00f6r registrering i transparensregistret f\u00f6r b\u00f6rsnoterade bolag g\u00e4ller f\u00f6ljande:<\/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>\u201cPenningtv\u00e4ttslagen<\/i><i>  <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__20.html\" target=\"_blank\" rel=\"noopener\"><i>20 \u00a7 1 mom. 1 st. GwG <\/i><\/a><i> inneh\u00e5ller ingen undantagsbest\u00e4mmelse f\u00f6r bolag som \u00e4r noterade p\u00e5 en organiserad marknad enligt <\/i><a href=\"https:\/\/www.gesetze-im-internet.de\/wphg\/__2.html\" target=\"_blank\" rel=\"noopener\"><i>2 \u00a7 11 mom. 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>Transparensregistrets FAQ<\/i><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0b09cf elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"c0b09cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6661a4c e-con-full e-flex e-con e-child\" data-id=\"6661a4c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-74ca03f elementor-widget elementor-widget-heading\" data-id=\"74ca03f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vem \u00e4r inte en verklig huvudman och varf\u00f6r?<\/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\tEnligt transparensregistret \u00e4r \u201dgeneralfullm\u00e4ktige\u201d, prokurister, verkst\u00e4llande direkt\u00f6rer, handelsfullm\u00e4ktige eller enkla ombud inte verkliga huvudm\u00e4n.\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\">Vad \u00e4r en fiktiv verklig huvudman?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee23e7e elementor-widget elementor-widget-text-editor\" data-id=\"ee23e7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tEn fiktiv verklig huvudman \u00e4r den lagliga f\u00f6retr\u00e4daren f\u00f6r ett f\u00f6retag om det inte finns n\u00e5gon faktisk verklig huvudman. Denna m\u00e5ste ocks\u00e5 registreras i transparensregistret. \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\">Exempel p\u00e5 en fiktiv verklig huvudman<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ca1d32 elementor-widget elementor-widget-text-editor\" data-id=\"1ca1d32\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tPerson A, B, C, D och E innehar vardera 20 % av kapitalandelarna\/r\u00f6sterna. Person F \u00e4r verkst\u00e4llande direkt\u00f6r och d\u00e4rmed den fiktiva verkliga huvudmannen. \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\">Indirekt \u00e4gande: N\u00e4r f\u00f6religger indirekt kontroll hos den verkliga huvudmannen?<\/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\tIndirekt kontroll f\u00f6religger n\u00e4r motsvarande <b>andelar innehas av ett f\u00f6retag<\/b> som kontrolleras av en fysisk person (20 \u00a7 2 mom. GwG).\n\nKontroll f\u00f6religger n\u00e4r en fysisk person direkt eller indirekt kan ut\u00f6va ett best\u00e4mmande inflytande \u00f6ver f\u00f6reningen.\n\nF\u00f6r att avg\u00f6ra om best\u00e4mmande inflytande f\u00f6religger, g\u00e4ller <a href=\"https:\/\/www.gesetze-im-internet.de\/hgb\/__290.html\" target=\"_blank\" rel=\"noopener\">290 \u00a7 2\u20134 mom. HGB <\/a>. Detta inneb\u00e4r att ett f\u00f6retag har best\u00e4mmande inflytande om\n<ol style=\"margin: 12px 0 16px;\">\n \t<li aria-level=\"1\">det har r\u00e4tt att <b>utse eller avs\u00e4tta<\/b> <b>majoriteten av medlemmarna<\/b> i det organ som best\u00e4mmer finans- och aff\u00e4rspolitiken i ett annat f\u00f6retag, och det <b>samtidigt \u00e4r del\u00e4gare<\/b> (290 \u00a7 2 mom. nr 2 HGB),<\/li>\n \t<li aria-level=\"1\">det har r\u00e4tt att <b>best\u00e4mma<\/b> <b>finans- och aff\u00e4rspolitiken<\/b> p\u00e5 grund av ett kontrollavtal som ing\u00e5tts med ett annat f\u00f6retag oder p\u00e5 grund av en best\u00e4mmelse i det andra f\u00f6retagets stadgar (290 \u00a7 2 mom. nr 3 HGB) eller<\/li>\n \t<li aria-level=\"1\">det, vid en ekonomisk bed\u00f6mning, <b>b\u00e4r majoriteten av riskerna och m\u00f6jligheterna i ett f\u00f6retag<\/b> som tj\u00e4nar till att uppn\u00e5 ett sn\u00e4vt avgr\u00e4nsat och exakt definierat m\u00e5l f\u00f6r moderf\u00f6retaget (specialf\u00f6retag), jfr 290 \u00a7 2 mom. nr 4 HGB.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3976c7b elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"3976c7b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6626a58 elementor-widget elementor-widget-heading\" data-id=\"6626a58\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Vad g\u00e4ller f\u00f6r den verkliga huvudmannen i ett GmbH?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-07b8d4e elementor-widget elementor-widget-text-editor\" data-id=\"07b8d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>De ovan n\u00e4mnda principerna g\u00e4ller i lika h\u00f6g grad f\u00f6r den verkliga huvudmannen i ett GmbH (Gesellschaft mit beschr\u00e4nkter Haftung). Om flera personer vardera innehar en andel p\u00e5 mer \u00e4n 25 %, har GmbH:t f\u00f6ljaktligen <strong>flera verkliga huvudm\u00e4n<\/strong>. I fall av komplexa \u00e4garstrukturer \u2013 man talar ocks\u00e5 om <strong>flerstegs\u00e4gande<\/strong> \u2013 och koncernf\u00f6rh\u00e5llanden \u00e4r det avg\u00f6rande om den fysiska person som st\u00e5r bakom mellanbolaget p\u00e5 den <strong>andra eller en h\u00f6gre niv\u00e5<\/strong> faktiskt kan ut\u00f6va kontroll.  <\/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\">Exempel p\u00e5 flerstegs\u00e4gande<\/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-31304\" alt=\"fl\u00f6desschema exempel verklig huvudman\" 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 ut\u00f6var best\u00e4mmande inflytande \u00f6ver GmbH B p\u00e5 grund av majoriteten av kapitalandelarna. D ut\u00f6var ocks\u00e5 best\u00e4mmande inflytande \u00f6ver GmbH B p\u00e5 grund av sin majoritet av r\u00f6sterna. B\u00e5da anses d\u00e4rmed vara indirekta verkliga huvudm\u00e4n i GmbH A. B\u00e5da \u00e4r registrerade i transparensregistret med den andel som GmbH B kontrollerar i GmbH A. Att detta resulterar i totalt \u00f6ver 100 % av r\u00f6sterna registrerade i GmbH A \u00e4r avsiktligt.   \n\nS\u00e5 snart ett \u00e4gande p\u00e5 mer \u00e4n 50 % av kapital- eller r\u00f6standelarna f\u00f6religger, antas en s\u00e5dan best\u00e4mmande st\u00e4llning.\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\">Vem \u00e4r skyldig att fastst\u00e4lla den verkliga huvudmannen?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7efd76d elementor-widget elementor-widget-text-editor\" data-id=\"7efd76d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li aria-level=\"1\">Advokater<\/li><li aria-level=\"1\">Skatter\u00e5dgivare<\/li><li aria-level=\"1\">Notarier<\/li><li aria-level=\"1\">Banker<\/li><li aria-level=\"1\">Fastighetsm\u00e4klare<\/li><li aria-level=\"1\">Varuhandlare<\/li><li aria-level=\"1\">F\u00f6rm\u00f6genhetsf\u00f6rvaltningsbolag<\/li><li aria-level=\"1\">Revisorer<\/li><li aria-level=\"1\">F\u00f6rs\u00e4kringsbolag<\/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\">Fastst\u00e4llande\/identifiering av den verkliga huvudmannen enligt penningtv\u00e4ttslagen<\/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\tIdentifieringen av den verkliga huvudmannen \u00e4r ett viktigt steg f\u00f6r att \u00f6ka transparensen i f\u00f6retag och organisationer. Det finns olika metoder och processer f\u00f6r att identifiera den verkliga huvudmannen. \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\">Identifieringsprocess<\/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>Det f\u00f6rsta steget b\u00f6r vara att v\u00e4nda sig till <a href=\"https:\/\/www.transparenzregister.de\/treg\/de\/start?3\" target=\"_blank\" rel=\"noopener\">transparensregistret<\/a>. D\u00e4r m\u00e5ste f\u00f6retag ange den verkliga huvudmannen. Ett utdrag fr\u00e5n det aktuella f\u00f6retaget b\u00f6r ge information om motpartens verkliga huvudm\u00e4n.   <\/p><p>Avtalsparten ska tillhandah\u00e5lla dokument f\u00f6r identifiering av den verkliga huvudmannen till det f\u00f6retag som \u00e4r skyldigt enligt GwG, i enlighet med <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">11 \u00a7 6 mom. GwG  <\/a>Att tillhandah\u00e5lla dokument f\u00f6r identifiering av den verkliga huvudmannen. <\/p><p>En annan <a href=\"https:\/\/nect.com\/sv\/produkter\/kyc-kyb\/\" target=\"_blank\" rel=\"noopener\">process f\u00f6r att identifiera<\/a> den verkliga huvudmannen innefattar granskning av handlingar som bolagsavtal, \u00e4garhandlingar och registerutdrag. Det kan ocks\u00e5 vara n\u00f6dv\u00e4ndigt att inh\u00e4mta information fr\u00e5n de ber\u00f6rda personerna sj\u00e4lva. <\/p><p>Om ingen tydlig identifiering av den verkliga huvudmannen \u00e4r m\u00f6jlig efter en grundlig unders\u00f6kning, betraktas verkst\u00e4llande direkt\u00f6ren f\u00f6r GmbH:t som den verkliga huvudmannen.<\/p><p>I Tyskland \u00e4r identifieringen av den verkliga huvudmannen obligatorisk enligt penningtv\u00e4ttslagen (GwG). F\u00f6retag \u00e4r skyldiga att fastst\u00e4lla och dokumentera identiteten p\u00e5 den verkliga huvudmannen f\u00f6r att f\u00f6rhindra penningtv\u00e4tt och annan illegal verksamhet. <\/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\">Vilka utmaningar och l\u00f6sningar finns vid identifieringen?<\/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>Identifieringen av den verkliga huvudmannen kan medf\u00f6ra vissa utmaningar. Ibland \u00e4r information <b>inte l\u00e4ttillg\u00e4nglig<\/b> eller de ber\u00f6rda personerna \u00e4r <b>inte samarbetsvilliga<\/b>. Det \u00e4r viktigt att hitta l\u00f6sningar f\u00f6r att \u00f6vervinna dessa hinder. Detta kan till exempel uppn\u00e5s genom <b>samarbete med myndigheter<\/b> eller <b>anv\u00e4ndning av tekniska l\u00f6sningar<\/b> f\u00f6r dataanalys och verifiering.   <\/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\">Hur hj\u00e4lper 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\tAccelerera dina compliance-processer enkelt och r\u00e4ttss\u00e4kert: Uppt\u00e4ck Nect, den bepr\u00f6vade plattformen f\u00f6r <b>advokater, skatter\u00e5dgivare, notarier, revisorer och fastighetsm\u00e4klare<\/b>. Skicka oss en f\u00f6rfr\u00e5gan och s\u00e4kra tillg\u00e5ng till effektiva, s\u00e4kra och bekv\u00e4ma l\u00f6sningar f\u00f6r dina klienter \u2013 v\u00e4lj det alternativ som m\u00e5nga v\u00e4lrenommerade byr\u00e5er redan litar p\u00e5. \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-31110\" alt=\"Webbl\u00e4sare med KYB-riskbed\u00f6mning 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\">Boka demo<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-41e8196 elementor-hidden-mobile elementor-widget elementor-widget-spacer\" data-id=\"41e8196\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6beee0b elementor-widget elementor-widget-heading\" data-id=\"6beee0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transparensregistret: N\u00e4r m\u00e5ste jag rapportera de verkliga huvudm\u00e4nnen?<\/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\">Exkurs \u2013 Vad \u00e4r transparensregistret?<\/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\tTransparensregistret \u00e4r en statlig databas som samlar in och lagrar information om verkliga \u00e4gare av f\u00f6retag och organisationer.\n\nDet syftar till att g\u00f6ra bakomliggande personer och ekonomiska intressen bakom f\u00f6retag transparenta f\u00f6r att bek\u00e4mpa penningtv\u00e4tt, finansiering av terrorism och annan illegal verksamhet.\n\nInr\u00e4ttandet och uppr\u00e4tth\u00e5llandet av ett transparensregister tj\u00e4nar till att uppfylla internationella standarder f\u00f6r bek\u00e4mpning av penningtv\u00e4tt. Genom att tillhandah\u00e5lla denna information bidrar transparensregistret till \u00f6kad transparens och integritet i aff\u00e4rsmilj\u00f6n. \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\">\u201dNy\u201d reglering fr\u00e5n 2021-08-01 \u2013 Aktiv rapporteringsskyldighet<\/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>Fram till 2021-08-01<\/b> var registrering i transparensregistret inte n\u00f6dv\u00e4ndig om informationen om de verkliga huvudm\u00e4nnen redan var elektroniskt verifierbar fr\u00e5n de handlingar som anges i 22 \u00a7 1 mom. i penningtv\u00e4ttslagen (GwG). Detta inkluderar handlingar fr\u00e5n handelsregistret, partnerskapsregistret, kooperativsregistret, f\u00f6reningsregistret eller f\u00f6retagsregistret. I detta fall kunde den s\u00e5 kallade \u201d<b>rapporteringsfiktionen<\/b>\u201d enligt 22 \u00a7 2 mom. GwG till\u00e4mpas.   <\/p><p>Denna best\u00e4mmelse om automatisk rapportering upph\u00f6rde dock 2021-08-01 i samband med ikrafttr\u00e4dandet av lagen om transparensregister och finansiell information <a href=\"https:\/\/www.gesetze-im-internet.de\/gwg_2017\/__11.html\" target=\"_blank\" rel=\"noopener\">(TraFinG).<\/a><\/p><p>Fr\u00e5n och med nu m\u00e5ste \u00e4ven f\u00f6retag och organisationer som tidigare undantagits fr\u00e5n automatisk rapportering <b>omedelbart<\/b> registrera och rapportera sina verkliga huvudm\u00e4n separat i transparensregistret (aktiv rapporteringsskyldighet).<\/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\">Vilka uppgifter ska l\u00e4mnas i transparensregistret?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cc90c3 elementor-widget elementor-widget-text-editor\" data-id=\"9cc90c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\tI transparensregistret registreras uppgifter som namn, f\u00f6delsedatum, nationalitet och \u00e4garandelar f\u00f6r de verkliga \u00e4garna.\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\">N\u00e4r beh\u00f6ver ingen verklig huvudman registreras?<\/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\tEnskilda firmor och i princip bolag enligt civilr\u00e4tt (BGB-Gesellschaft) kan avst\u00e5 fr\u00e5n att registrera den verkliga huvudmannen. \nExempel p\u00e5 detta \u00e4r: GbR, sm\u00e5f\u00f6retagare, frilansare, k\u00f6pman E.k.\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>I den h\u00e4r artikeln kommer vi att unders\u00f6ka definitionen av verklig huvudman n\u00e4rmare samt f\u00f6rklara den juridiska bakgrunden till begreppet.<\/p>\n","protected":false},"author":1,"featured_media":31303,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[816],"tags":[817,819],"class_list":["post-31302","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blogg","tag-efterlevnad","tag-regulatoriskt"],"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>Verklig huvudman enligt penningtv\u00e4ttslagen: Vem r\u00e4knas som det? - Nect<\/title>\n<meta name=\"description\" content=\"Enligt penningtv\u00e4ttslagen \u00e4r verkliga huvudm\u00e4n fysiska personer som innehar mer \u00e4n 25 % av r\u00f6sterna och aktiekapitalet, eller har j\u00e4mf\u00f6rbar kontroll \u00f6ver ett f\u00f6retag.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/nect.com\/sv\/media\/blogg\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\/\" \/>\n<meta property=\"og:locale\" content=\"sv_SE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Verklig huvudman enligt penningtv\u00e4ttslagen: Vem r\u00e4knas som det?\" \/>\n<meta property=\"og:description\" content=\"Enligt penningtv\u00e4ttslagen \u00e4r verkliga huvudm\u00e4n fysiska personer som innehar mer \u00e4n 25 % av r\u00f6sterna och aktiekapitalet, eller har j\u00e4mf\u00f6rbar kontroll \u00f6ver ett f\u00f6retag.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/nect.com\/sv\/media\/blogg\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\/\" \/>\n<meta property=\"og:site_name\" content=\"Nect\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/NiceToNectYou\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-27T12:30:29+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T19:25:47+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/nect.com\/wp-content\/uploads\/2025\/11\/wirtschaftsberechtigt-gwg-visual.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Maurice Vogel\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@nicetonectyou\" \/>\n<meta name=\"twitter:site\" content=\"@nicetonectyou\" \/>\n<meta name=\"twitter:label1\" content=\"Skriven av\" \/>\n\t<meta name=\"twitter:data1\" content=\"Maurice Vogel\" \/>\n\t<meta name=\"twitter:label2\" content=\"Ber\u00e4knad l\u00e4stid\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minuter\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/\"},\"author\":{\"name\":\"Maurice Vogel\",\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/#\\\/schema\\\/person\\\/4a12335203c9d79e727920a23ddf1daf\"},\"headline\":\"Verklig huvudman enligt penningtv\u00e4ttslagen: Vem r\u00e4knas som det?\",\"datePublished\":\"2025-11-27T12:30:29+00:00\",\"dateModified\":\"2026-10-27T19:25:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/\"},\"wordCount\":1492,\"publisher\":{\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/nect.com\\\/wp-content\\\/uploads\\\/2025\\\/11\\\/wirtschaftsberechtigt-gwg-visual.jpg\",\"keywords\":[\"Efterlevnad\",\"Regulatoriskt\"],\"articleSection\":[\"Blogg\"],\"inLanguage\":\"sv-SE\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/\",\"url\":\"https:\\\/\\\/nect.com\\\/sv\\\/media\\\/blogg\\\/verklig-huvudman-enligt-penningtvaettslagen-vem-raeknas-som-det\\\/\",\"name\":\"Verklig huvudman enligt penningtv\u00e4ttslagen: Vem r\u00e4knas som det? 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