Austria (AT)

Jurisdiction Overview

388 *Can a senior manager ever be registered as a beneficial owner (because no individual passed the threshold to be considered a beneficial owner)? Yes, a senior manager may be registered as a beneficial owner, making it impossible to distinguish him/her from a real beneficial owner.
 Data Date: 2018


"If a beneficial owner cannot be determined in this way, the natural persons at the top management level are considered as beneficial owners in a subsidiary way" (See note to ID 471 above).