Austria (AT)

Jurisdiction Overview

IDQuestionAnswer
240 *Are the beneficiaries named? Yes, but it is not clear if this refers to a natural person (beneficial owner), or a class of beneficiaries is identified.
 Data Date: 2018

Notes

 
See note above.

Sources

https://www.parlament.gv.at/PAKT/VHG/XXV/ME/ME_00313/imfname_629677.pdf
 
Kalss/Eiselsberg/Zollner 2009: 21
 
GF 2011: 34-35
 
GF 2013: 53