沙烏地阿拉伯發布了《最終受益所有人規則》，要求公司自 2025 年 4 月 3 日起向商務部披露其最終受益所有人 (UBO)。它們適用於在該管轄區內註冊的所有公司，但上市公司、國有企業和正在清算的公司除外。目前的監管框架要求公司保留所有權記錄，但私人公司有義務集中披露這些資訊。公司現在必須在成立期間註冊 UBO，維護最新的 UBO 記錄，每年提交一次，並在 15 天內將變更通知當局。不遵守規定將被處以最高達 50 萬沙特里亞爾的罰款。
SAUDI ARABIA: Mandatory beneficial ownership reporting begins next month
Saudi Arabia has issued the Rules for the Ultimate Beneficial Owner, requiring companies to disclose their ultimate beneficial owners (UBOs) to the Ministry of Commerce with effect from 3 April 2025. They apply to all companies registered in the jurisdiction except publicly listed companies, state-owned entities and those under liquidation. The current regulatory framework requires companies to maintain ownership records, but with centralised obligation for private companies to disclose them. Companies must now register UBOs during incorporation, maintain up-to-date UBO records, file them annually and notify authorities of changes within 15 days. Non-compliance will result in penalties up to SAR500,000.
Sources:
Greenberg Traurig