Must a natural person be reported if a Swiss pension fund holds more than 25 percent of a company?
Antwort
No. If an occupational pension institution, such as a pension fund, holds a relevant ownership interest, it is sufficient to report the pension institution itself by stating its name, legal form, registered office and enterprise identification number (UID). No natural person behind it needs to be identified because the composition of the highest governing body of pension institutions is already regulated by law (Art. 17 LETO).
Weitere relevante Fragen
Is the Communication Generator free to use?
Yes. The Communication Generator is free to use.
Does every shareholder or member qualify as a beneficial owner?
No. The fact that a company requests information from a shareholder or member does not automatically mean that this person is a beneficial owner. Indirect structures, acting in concert and other means of control may also be relevant.
Does the Communication Generator identify the beneficial owners?
No. The generator supports communication and information gathering. The actual assessment of who qualifies as a beneficial owner and who must be reported to the transparency register takes place afterwards. Konsento’s Transparency Register Reporting Assistant can be used for this assessment.