1. In the case of legal entities other than those referred to in Article 51, similar to express trust, such as foundations, the beneficial owners shall be all the following natural persons:
(a) the founders;
(b) the members of the management body in its management function;
(c) the members of the management body in its supervisory function;
(d) the beneficiaries, unless Article 59 applies;
(e) any other natural person, who controls directly or indirectly the legal entity.
2. In cases where legal entities referred to in paragraph 1 belong to multi-layered control structures, where any of the positions listed in paragraph 1 is held by a legal entity, beneficial owners of the legal entity referred to in paragraph 1 shall be:
(a) the natural persons listed in paragraph 1; and
(b) the beneficial owners of the legal entities that occupy any of the positions listed in paragraph 1.
3. Member States shall notify to the Commission by 10 October 2027 a list of types of legal entities, of which th
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