The register of owners is a list of persons holding shares in a limited liability company (ApS), including information on voting rights and classes of capital.
The register of owners must include:
– information on the shares held in the capital by each owner,
– the name of the owner of the shares and of the mortgagee, if any, the place of residence and the CVR number, if the owner is a company,
– the date of acquisition of the shares and the date of the pledge, if the shares are secured,
– the size of the shares,
– voting rights of the shares held.
Under current legislation, the company is required to maintain an up-to-date register of owners. Owners of shares and mortgagees are required to inform the company of a change of ownership or pledge within two weeks of such change.
Although there is no requirement for the register of owners to contain information on all historical owners, in practice this is the recommended solution for both the company and its owners.
It is not necessary to keep a physical register of owners, so the register can easily be kept in electronic form, for example in Word or PDF document format. In limited liability companies, the register of owners must be accessible to all equity holders.
