Sanctions Evasion Reference

What is the 50 percent rule, and why is it different in the UK and EU?

OFAC treats any entity owned fifty per cent or more in aggregate by blocked persons as itself blocked, whether or not it is named. UK and EU measures instead catch entities owned or controlled.

step

3 of 7

reviewed

2026-09-14

This is the most consequential piece of interpretive guidance in sanctions practice, and the most frequently misapplied.

What OFAC’s rule says

An entity is blocked if one or more blocked persons own it fifty per cent or more in aggregate, directly or indirectly. Two designated persons holding twenty-five per cent each produce a blocked entity. Ownership through intermediate companies counts.

The entity does not need to be named anywhere for this to be true, which means a screening system that only matches names will not find it.

What the rule does not say

It says nothing about control. An entity can be run entirely by a designated person, take all its instructions from them, and hold none of its shares in their name — and fall outside the automatic rule.

OFAC has been explicit that entities in which blocked persons hold a significant but non- controlling interest should be approached with caution, and that the rule is a floor rather than a safe harbour. Institutions that treated forty-nine per cent as a green light have appeared in enforcement.

Why the UK and EU answer differs

UK and EU measures catch entities that are owned or controlled by a designated person. The control limb has no percentage in it.

50% Two designated persons, 25% each — OFAC: blocked (aggregate rule) A: 25% B: 25% other owners: 50% One designated person, 49% + control — OFAC: not automatic. UK/EU: blocked 49%, control retained other owners: 51%
Illustrative, not drawn from a dataset. The top structure is blocked under OFAC's rule because two designated holders' stakes aggregate to the fifty per cent line. The bottom structure sits below that line and is not automatically blocked under the US test — but the same structure falls inside the UK and EU "owned or controlled" test if the designated person still controls the entity, because that test carries no percentage at all.

A structure engineered precisely to forty-nine per cent US-designated ownership may therefore be outside the automatic US rule and squarely inside the UK and EU asset freeze. Anyone reasoning about “the fifty per cent rule” as though it were a universal principle is applying one jurisdiction’s answer to another jurisdiction’s question.

Read next

Terms used on this page

  • The 50 percent rule — OFAC guidance that any entity owned fifty per cent or more, directly or indirectly, by one or more blocked persons is itself blocked, whether or not it is named.
  • Beneficial owner — The natural person who ultimately owns or controls an entity, or on whose behalf a transaction is conducted, regardless of whose name appears on the register.
  • Asset freeze — The prohibition on dealing with funds or economic resources owned, held or controlled by a designated person, and on making funds available to them.
  • Blocking — Freezing property and interests in property of a designated person that come within a jurisdiction, so it cannot be transferred, paid, withdrawn or otherwise dealt in.
  • Nominee director — A person who is formally appointed to a company board but who acts on the instructions of an undisclosed party rather than exercising independent judgement.

Sources

  1. Revised Guidance on Entities Owned by Persons Whose Property and Interests in Property Are Blocked. U.S. Department of the Treasury, Office of Foreign Assets Control, 2014. The 50 Percent Rule, 13 August 2014.
  2. Frequently Asked Questions. U.S. Department of the Treasury, Office of Foreign Assets Control, 2026.
  3. Financial sanctions: consolidated list of targets. HM Treasury, Office of Financial Sanctions Implementation, 2026.
  4. Sanctions (restrictive measures). European Commission, Directorate-General for Financial Stability, 2026.