Since 13.10.2019/XNUMX/XNUMX, the Central Register of Beneficial Owners (CRBR) has been in operation, collecting and processing information on beneficial owners (natural persons) exercising direct or indirect control over a company.
The creation of the CRBR is the result of the implementation of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015, adopted to enable the identification of natural persons "ultimately exercising control" - through ownership or otherwise - over a legal entity - the so-called Beneficial Owners. The definition of Beneficial Owner is broad and the main criterion is the exertion of actual influence on the activities of other entities.
CRBR collects data on beneficial owners of the following companies:
- general partnership;
- limited partnership;
- limited joint-stock partnership;
- limited liability companies;
- a joint-stock company, with the exception of public companies within the meaning of the Act of 29.07.2005 July XNUMX on public offering and conditions for introducing financial instruments to an organised trading system and on public companies.
Information subject to notification to the register must be reported (updated) no later than within 7 days from the date of entry (change of entry) of the above-mentioned companies in the National Court Register.
Companies entered in the National Court Register before the date of entry into force (13.10.2019/13.04.2020/XNUMX) have six months to submit an application to the CRBR (until XNUMX/XNUMX/XNUMX).
Only a person authorized to represent the company may submit data to CRBR. It is not possible to entrust this task to other people. The application can be submitted free of charge in electronic form on the website https://www.podatki.gov.pl/crbr/.
Information about beneficial owners will be public and subject to a presumption of truth. Sharing data will be free of charge and will take place via electronic means of communication.
Companies that fail to comply with the obligation to report information within the deadline specified in the Act are subject to a fine of up to PLN 1.
Date of publication: 15.10.2019/XNUMX/XNUMX
