Русско-англо-русский юридический словарь

beneficial owner. Entity that enjoys the possession and/or benefits of ownership (such as receipt of income) of a property even though its ownership (title) is in the name of another entity (called a 'nominee' or 'registered owner'). Use of a nominee (who may be an agent, custodian, or a trustee) does not change the position regarding tax reporting and tax liability, and the beneficial-owner remains responsible. Also called actual owner. (BusinessDictionary)

Nominee shareholder. The registered owner of shares held for the benefit of another person (the beneficial owner). The beneficial owner may choose to appoint a nominee because it does not wish to have the shares registered in its own name, or it may be required to appoint a nominee. A nominee shareholder may be an individual or a body corporate. (Practical Law)

The beneficial interest is an interest in the economic benefit of a property. It belongs to the beneficial owner, who is entitled to the financial value of the land, regardless of the title entries at the Land Registry. [...] The legal owner and the beneficial owner of land may be the same person, but not necessarily. In particular, legal ownership and beneficial ownership will be separated when two people decide to manage property through a trust: the legal owner - whose name is registered at the Land Registry - holds the property 'on trust' for the benefit of someone else, the beneficial owner. (Rocket Lawyer)