The true beneficiary, or PLG, is a natural person, the owner of a small capital company or a person controlled by a small capital company and at least a natural person who, in the form of direct or indirect participation, owns more than 25 per cent of the capital/voting rights of a small capital company or controls it directly or indirectly.

About the small capital SIA PLG must specify:

1. name;
2. surname;
3. the personal identity number (if any - date of birth, month, year, number and date of issue of the identity document, country and authority which issued the document);
4. nationality;
5. the country of residence;
6. way of exercising control over a small capital SIA:
   1. through status in legal person (if PLG is a member)
      1. as a member;
   2. as a separate person controlling (if the true beneficiary is an indirect owner or indirectly controls a small capital SIA):
      1. on the basis of a contract of authorisation;
      2. on the basis of the transaction relationship;
   3. another (free text field with the option of entering an undefined type);
7. information on the person through whom the control is exercised (specify if any of the types referred to in Sub-paragraphs 6.2 or 6.3 in which control is exercised in a capital company is indicated):
   1. the name, surname, personal identity number of the natural person (if the person does not have a personal identity number - date of birth, month and year);
   2. the name, registration number and legal address of the legal person (may also be a foreign legal person).

The application for registration must contain mandatory information about THE PLG. The small capital SIA PLG can always be identified in cases where more than 25% of the shares of the company are owned by at least one individual, either directly or indirectly. That natural person, unless acting on behalf of another natural person, shall be THE PLG of the capital company concerned. If there are several individuals in a small capital company that correspond to the above description, they should all be considered AS members OF THE PLG.

If a small capital company has used all possible means of clarification and has concluded that it is not possible to identify any natural person, THE PLG, as well as doubts that the legal person has the true beneficiary, it shall be confirmed in the application, stating the reasons.

The Enterprise Register shall have the right to request a documentary justification for the control carried out BY THE PLG, as well as a document confirming the relevance of THE information identified BY THE PLG (a notarised copy of the identity document, a statement from the foreign population register or other documents comparable to those documents), and a document supporting a statement that THE PLG cannot be ascertained!