Paragraph 1: Information on the beneficial owner in relation to associations under § 20 Paragraph 1 Sentence 1 and legal arrangements under § 21 are accessible in the Transparency Register according to § 23, including: 

1. First and last name,
2. Date of birth,
3. Place of residence, and
4. Nature and extent of the economic interest.

Paragraph 2: For determining the beneficial owner of associations as per § 20 Paragraph 1 Sentence 1, excluding legal foundations, § 3 Paragraph 1 and 2 apply accordingly. For determining the beneficial owner of legal arrangements under § 21 and legal foundations, § 3 Paragraph 1 and 3 apply accordingly.

Paragraph 3: The details on the nature and extent of the economic interest as mentioned in Paragraph 1 Number 4, indicate the basis of the position as a beneficial owner, specifically:

1. In the case of associations under § 20 Paragraph 1 Sentence 1, excluding legal foundations, from: 

a) Participation in the association itself, especially the amount of capital shares or voting rights,
b) Exercising control in any other way, especially based on agreements between a third party and a shareholder or among multiple shareholders, or based on a third party's authority to appoint statutory representatives or other board members, or
c) The role of the statutory representative, managing partner, or partner, 

2. In the case of legal arrangements under § 21 and legal foundations, from any of the roles listed in § 3 Paragraph 3.