// definition
Beneficial owner
Tax status tied to the use and enjoyment of income
Short definition
In the tax treatment of dividends, a person entitled to use and enjoy the income without a legal or contractual obligation to pass it on. That status depends on the obligations, actual circumstances and conditions of the relevant tax treaty. Legal ownership of the security and exposure to its performance require separate analysis.
risk atlas
Knowledge map
Related analyses
Primary sources
- French tax authority, beneficial ownership and dividends, 16 March 2026Paragraph 30: right to use and enjoy income, pass-through obligations and the applicable tax treaty’s conditions.