Sanctions Evasion Reference

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.

also known as

50% rule, the fifty per cent rule

reviewed

2026-08-20

Published in its current form in August 2014, the rule states that property of an entity is blocked if blocked persons own it fifty per cent or more in aggregate. The ownership can be indirect and can be held through several parties: two designated persons holding twenty- five per cent each produce a blocked entity.

Two things about the rule drive behaviour. It is a bright line, so a structure that moves aggregate designated ownership to forty-nine per cent falls outside the automatic rule, and OFAC has said repeatedly that entities in which blocked persons hold a significant but non- controlling interest should still be treated with caution. And it says nothing about control: an entity can be run entirely by a designated person and still fall outside the rule on ownership arithmetic alone. The EU and UK regimes close that gap differently, by catching entities that are owned or controlled.

Where this term is used

  • What are nominee directors and nominee shareholders? — A nominee is formally recorded as a company's director or shareholder but acts on an undisclosed party's instructions. The register names the nominee; the decisions belong to someone else.
  • What is ownership threshold structuring? — Arranging shareholdings so that designated parties own less than the percentage at which ownership is automatically attributed, while control of the entity stays where it was.
  • What is shell company layering? — Layering is the use of successive companies in different jurisdictions between an asset and its owner, so that no single register, filing or payment record shows the connection between them.

Related terms

  • 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and interests in property of a designated person that come within a jurisdiction, so it cannot be transferred, paid, withdrawn or otherwise dealt in.
  • 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.

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.

All glossary terms