(1) With regard to associations under section 20 (1) sentence 1 and legal arrangements under section 21, the following information on the beneficial owner is, in accordance with section 23, accessible via the transparency register:
- first name and surname,
- date of birth,
- place of residence,
- nature and extent of the beneficial interest, and
- nationality.
(2) 1With regard to determining the beneficial owner of associations within the meaning of section 20 (1) sentence 1, with the exception of foundations with legal capacity, section 3 (1) and (2) applies, with the necessary modifications. 2With regard to determining the beneficial owner of legal arrangements under section 21 and foundations with legal capacity, section 3 (1) and (3) applies, with the necessary modifications.
(3) The information on the nature and extent of the beneficial interest under subsection (1) no. 4 indicates the reason for the status of beneficial owner, namely - in the case of associations under section 20 (1) sentence 1, with the exception of foundations with legal capacity,
a) an ownership interest in the association itself, in particular the size of the share in the capital or the voting rights
b) the exercise of control by other means, particularly on the basis of agreements between a third party and a shareholder or between several shareholders or on the basis of the right granted to a third party to appoint legal representatives or other members of bodies or
c) the role of legal representative, managing partner or partner. - in the case of legal arrangements under section 21 and foundations with legal capacity, one of the roles specified in section 3 (3).