8 August 2026 · Definition
من هو المالك المستفيد الحقيقي
A UBO is the natural person who ultimately owns or controls a company: someone who owns or controls 25% or more of the shares or voting rights, directly or indirectly, or who otherwise exercises ultimate control over the company. Where no such person can be identified, a senior managing official is treated as the UBO. Tracing ownership through holding structures is essential to find the real person.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
كيف يُحدَّد المالك المستفيد
Look for the person behind the company.
- Owns/controls 25%+ of shares.
- Or 25%+ of voting rights.
- Or otherwise exercises ultimate control.
- Direct or indirect holdings both count.
عندما لا يستوفي أحد نسبة 25%
A senior official steps in.
- If no 25% owner exists, use a senior managing official.
- Trace through holding companies and trusts.
- Identify the ultimate natural person.
- Record the basis of control.
أدلة ذات صلة
الأسئلة الشائعة
For identifying your real owners.
هل المالك المستفيد الحقيقي (UBO) دائمًا شخص طبيعي؟
Yes. A UBO is always a natural person — you trace through companies to the real individual.
ما النسبة التي تجعل الشخص مالكاً مستفيداً حقيقياً (UBO)؟
Owning or controlling 25% or more of shares or voting rights, or otherwise exercising ultimate control.
ماذا لو لم يملك أحد نسبة 25%؟
A senior managing official is treated as the UBO.
هل يمكن أن تحدّد Exiloz مستفيدينا الحقيقيين؟
Yes. We trace your ownership structure to the ultimate beneficial owners.
حدّد المالكين المستفيدين لديك
Exiloz traces your ownership to the natural persons who must be declared.