A UBO (Ultimate Beneficial Owner) is any individual who ultimately owns or controls more than 25% of a company. This includes ownership through shares as well as control through voting rights or other means of influence. Dutch law requires all BVs to register their UBOs for anti-money laundering (AML) compliance.
During BV incorporation, you'll need to provide UBO details for each person who holds more than 25% of the shares or exercises control. This includes their full name, date and country of birth, nationality, and personal address.
If you're a sole shareholder, you are the only UBO. For BVs with multiple shareholders, each person holding more than 25% ownership or control must be registered as a UBO.
If no individual meets the more than 25% threshold, a pseudo-UBO must be registered — typically a director or senior managing official.
UBO registration is a legal requirement under Dutch AML regulations and must be kept up to date after incorporation.