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Federal Fiscal Court Rules That Voluntary Self-Disclosure Of Missed UBO Filings Does Not Require Immediate UBO Filing To Qualify For Exemption From Late Filing Penalties
The Austrian Beneficial Owners Register Act (BORA) requires certain legal entities to report their ultimate beneficial owners (UBO) recurringly, at least once a year and whenever changes occur in an entity's UBO.
Schoenherr Attorneys at Law