Sanctions Evasion Reference

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.

also known as

nominee shareholders, straw directors, proxy officers

seen in

Russian Federation, Islamic Republic of Iran

reviewed

2026-08-20

A nominee director is appointed to a board, signs what directors sign, and does what someone else tells them. A nominee shareholder holds shares in their own name for someone else’s benefit. Both arrangements are lawful in many jurisdictions and both are ordinary products of the corporate services industry, used for privacy, for administrative convenience and for perfectly mundane commercial reasons.

They become a concealment technique when the nominee is the only name that anyone outside the arrangement ever sees.

How it works

The nominee’s role is documented in a private instrument — a declaration of trust, a nominee agreement, or a side letter — under which the nominee acknowledges holding the position for another party and undertakes to act only on that party’s instruction. That document is not filed anywhere. The public record shows an ordinary director or shareholder.

The FATF and Egmont Group study lists both formal nominee shareholders and directors where the identity of the nominator is undisclosed1 and informal nominees such as close associates and family2 among the mechanisms that enable concealment, alongside the unrestricted use of legal persons as directors3 . Its overall finding is that concealment usually relies on a combination of direct and indirect control4 rather than nominees alone. FATF and Egmont’s trade indicators put the operational version plainly: owners or senior managers who appear to be nominees acting to conceal the actual beneficial owners, because they lack management experience, lack knowledge of transaction details, or manage multiple companies5 . A typical structure uses nominees at the visible layer, where a name must be supplied to a registry or a bank, and shell companies above it, where no natural person need be named at all.

Where a jurisdiction has moved to close this, it has done so in one of three ways: by requiring nominees to be declared as such, by requiring the underlying party to be registered as the beneficial owner regardless of the nominee arrangement, or by licensing the professionals who supply nominees and holding them to record-keeping obligations. The effect of each reform is visible in the data, because structures migrate.

The professional nominee

The distinguishing feature of the professional nominee is volume. An individual who directs a company does the work of directing it. An individual named as director of four hundred companies across unrelated sectors and continents is performing an administrative function, and that is visible in any bulk extract of a company register.

This is one of the few areas where open data has changed investigative practice outright. Where a register is published in bulk, counting directorships per person is trivial, and the resulting distribution has a long tail that is not explicable by ordinary business.

Why it matters for sanctions specifically

Sanctions screening works on names. A nominee arrangement supplies a name that is real, verifiable, has a clean record and is not on any list. It defeats screening without any forgery at all, because nothing in the arrangement is false — the nominee genuinely is the director.

This is also why the “owned or controlled” formulation used in UK and EU sanctions law does different work from the US ownership threshold. A nominee structure can leave a designated person owning nothing while controlling everything, which the ownership arithmetic does not capture and the control test does.

How it is caught

The nominee is usually the point at which a concealed structure becomes findable, because the nominee is a real person with a real footprint. Investigators work outward from them: the other companies they are named in, the address they are served at, the agent who appointed them, and the pattern of appointments and resignations.

Enforcement narratives frequently turn on the instruction trail rather than on the appointment. The nominee has to be told what to do, and those instructions exist somewhere — in email, in messaging platforms, in the files of the corporate services provider that arranged the appointment. Where investigators have obtained a service provider’s client files, the declarations of trust have generally been in them.

What the sources say

Each numbered claim above, with the words of the document it rests on and — for the Panel of Experts reports — the paragraph it comes from. Quotes are checked against the source text at build time.

  1. “formal nominee shareholders and directors where the identity of the nominator is undisclosed”

    Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.

  2. “informal nominee shareholders and directors, such as close associates and family”

    Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.

  3. “unrestricted use of legal persons as directors”

    Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.

  4. “exercise control over those assets via a combination of direct and indirect control”

    Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.

  5. “appear to be nominees acting to conceal the actual beneficial owners”

    Trade-Based Money Laundering: Risk Indicators. Financial Action Task Force and Egmont Group, 2021.

Red-flag indicators

5 listed
01 Owners or senior managers appear to be nominees concealing the actual beneficial owners: they lack business management experience, lack knowledge of transaction details, or manage multiple companies. FATF and Egmont Group, 2021
“appear to be nominees acting to conceal the actual beneficial owners”

FATF and Egmont Group, Trade-Based Money Laundering: Risk Indicators (2021). Read the source document

02 Shareholders or directors are formal nominees whose nominator is undisclosed, or informal nominees such as close associates and family. FATF and Egmont Group, 2018
“informal nominee shareholders and directors, such as close associates and family”

FATF and Egmont Group, Concealment of Beneficial Ownership (2018). Read the source document

03 Control over the assets is exercised through third parties — professional intermediaries, family members, associates or nominees — rather than through recorded ownership. FATF and Egmont Group, 2018
“control can also be exerted via third parties”

FATF and Egmont Group, Concealment of Beneficial Ownership (2018). Read the source document

04 A jurisdiction permits companies to act as directors without restriction, so no natural person need appear in the filings at all. FATF and Egmont Group, 2018
“unrestricted use of legal persons as directors”

FATF and Egmont Group, Concealment of Beneficial Ownership (2018). Read the source document

05 Assets are distributed across multiple companies in multiple jurisdictions, so value passes through several layers of shell companies before reaching its destination. FATF and Egmont Group, 2018
“shell companies can be used in complex structures”

FATF and Egmont Group, Concealment of Beneficial Ownership (2018). Read the source document

Each indicator above is quoted or paraphrased from the advisory or typology report named beside it. Expand a row for the citation. These are recognition aids drawn from published guidance, not a compliance checklist.

How it is detected

Nominees are found by counting rather than by reading. Bulk company register data makes the distribution of directorships per individual visible, and the tail of that distribution is not explicable by ordinary commercial activity. From an identified nominee, investigators map outward to the other entities they are named in, the address they are served at and the agent who appointed them, which typically surfaces the whole family of structures at once. The private instrument recording the arrangement — a declaration of trust or side letter — sits in the corporate services provider's files and has repeatedly been recovered there.

Enforcement record

Documented outcomes on this site that turned on this technique.
Case Outcome Authority Date Penalty
Family International Realty: transferred to relatives 2018–2025 Settlement OFAC 2025-01-16 $1,076,923
GVA Capital: managed through a nephew 2016–2025 Civil penalty OFAC 2025-06-12 $215,988,868

Related techniques

  • What is a front company? — A front company is a business that trades normally but exists largely to hide another party's involvement in its transactions. The real activity is the cover; the concealed party is the point.
  • 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.
  • 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 a professional enabler? — A lawyer, accountant, formation agent or broker whose services are what makes a concealment structure work, and whose repeated involvement across unconnected clients is itself the evidence.

Where this appears

Sanctions programmes

  • Russia sanctions — Measures imposed from 2014 and greatly expanded from 2022, combining designations, sectoral restrictions, export controls and a price cap on seaborne oil.
  • Iran sanctions — A layered set of US, EU and UN measures dating from 1979 and substantially rebuilt after 2018, covering energy, finance, shipping, and proliferation-related procurement.

Jurisdictions in the published record

  • Cyprus — An EU member state with a substantial corporate services and holding-company sector that appears in a large share of published beneficial ownership concealment material.
  • United Arab Emirates — A major re-export hub and financial centre that appears in enforcement records across almost every technique on this site, principally because of the volume of trade that passes through it.
  • Hong Kong — A major financial and trading centre whose company formation regime, banking sector and re-export role place it in a large share of published corporate concealment cases.

Terms used on this page

  • 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.
  • 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.
  • Corporate services provider — A firm that incorporates and administers companies for clients, supplying registered offices, directors, shareholders and company secretarial services.
  • 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.
  • Screening — Automated comparison of names, identifiers and other transaction data against sanctions lists and internal watchlists, at onboarding and on each payment.

Further reading and sources

  1. Concealment of Beneficial Ownership. Financial Action Task Force and Egmont Group, 2018.
  2. Professional Money Laundering. Financial Action Task Force, 2018.
  3. OpenCorporates. OpenCorporates, 2026.
  4. Companies House Developer Hub. UK Companies House, 2026.
  5. Offshore Leaks Database. International Consortium of Investigative Journalists, 2026.