Article 53 › 2

For the purposes of this Chapter, the following definitions apply: (a) ‘control of the legal entity’ means the possibility to exercise, directly or indirectly, significant influence and impose relevant decisions within the legal entity; (b) ‘indirect control of a legal entity’ means control of intermediate legal entities in the ownership structure or in various chains of the ownership structure, where the direct control is identified on each level of the structure; (c) ‘control through ownership interest of the corporate entity’ means direct or indirect ownership of 50 % plus one of the shares or voting rights or other ownership interest in the corporate entity.

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Source: EUR-Lex CELLAR · retrieved 2026-09-04