Companies & ownership

25% or 5%? The Beneficial-Ownership Threshold, Settled

Most compliance checklists have not caught up: the Act has no number, the 25% indicator is gone, and the FIC now says 5%. Here is the dated paper trail.

Published Last reviewed 8 min read

Legal position stated as at 11 June 2026

Written by

Martin Kotze

Attorney, Conveyancer & Notary Public

Quick answer

The FIC Act and its Regulations contain no percentage at all — “controlling ownership interest” is undefined (PCC 59 para 2.16). The famous 25% was only ever guidance: it appeared in Guidance Note 7 (2017), survived into Guidance Note 7A of February 2025, and was then deleted entirely when the Revised Guidance Note 7A was published on 1 September 2025. The FIC’s current position, in Public Compliance Communication 59 (August 2024), strongly recommends identifying every natural person holding 5% or more as a beneficial owner — a recommendation, not a statute, but authoritative guidance an institution departs from at its own justification burden.

The Act has no number

Step 1 of the beneficial-ownership cascade asks for natural persons holding a “controlling ownership interest”. How much is that? The statute never says: the term is undefined in the FIC Act, and the current Regulations are silent on it (PCC 59 para 2.16). Every percentage you have ever seen on a FICA form was put there by guidance or by an institution’s own RMCP — never by the Act.

Where 25% came from — and where it went

DateInstrumentPosition on the threshold
2 Oct 2017Guidance Note 7, para 103Ownership of 25%+ of voting shares is “usually sufficient” to indicate control. The 25% era begins — as guidance.
8 Aug 2024PCC 59, para 2.18The FIC “strongly recommends” identifying persons holding 5%+ of ownership interest as beneficial owners for purposes of section 21B(2).
13 Feb 2025Guidance Note 7A, para 103The 25% wording survives one more edition, now alongside PCC 59.
1 Sep 2025Revised Guidance Note 7AThe 25% indicator is deleted entirely; readers are referred to PCC 59 for beneficial ownership. The 25% era ends.

(GN 7 para 103; GN 7A (Feb 2025) para 103; FIC, Revised GN 7A, 1 September 2025.) Any FICA form, checklist or article that still states 25% as “the rule” predates September 2025 — or copied something that did.

The FIC’s 5% recommendation

What the source says
The FIC “strongly recommends that accountable institutions identify the persons who hold five percent or more of ownership interest in a legal person, which persons can be regarded as beneficial owners for purposes of section 21B(2)”.
PCC 59 para 2.18About this instrument

Recommendation, not statute

Industry pushed back on exactly this point during consultation — arguing that if the FIC wants a mandatory 5% threshold, it should be put in the Act or the Regulations. The FIC’s answer was direct:

What the source says
“The threshold sets the best practice standard… The guidance regarding the five percent threshold is therefore not an expansion of the law.”
FIC Consultation Feedback Note on PCC 59 (2024)About this instrument

An institution may set a different threshold in its RMCP — but FIC guidance is “authoritative”, and an institution departing from it must be able to show it achieves an equivalent level of compliance (GN 7A preface para iii). In practice: 5% is the safe-harbour position, and anything looser needs documented justification.

“How can 5% be control?”

Commentators objected during consultation that a 5% shareholder can never block an ordinary resolution (which needs more than 50%) or a special resolution (which a 25%+ holding can block) — so 5% “does not amount to control” and is “out of kilter with global standards” of 20–25%. The FIC’s response: for beneficial-ownership purposes, control includes the ability to influence decisions, not only to direct them. Right or wrong as a policy matter — that debate belongs to the consultation record — it is the regulator’s stated position, and it is what inspectors will apply.

The arithmetic across layers

The threshold is applied to effective interest, multiplied through the structure. The FIC’s own example (PCC 59 Annexure A): a person owning 60% of Company B, which owns 60% of Company A, holds an effective 36% of Company A and is a beneficial owner; a person whose effective interest works out to 4% is not, because it falls under the 5% marker. The mechanics of tracing through layers are covered in the cascade guide.

Why your bank’s form still says 25%

RMCPs lag guidance. Many institutional forms were drafted in the 25% era and have not been revised since September 2025. If a form asks only for 25%+ shareholders, that is the institution’s RMCP at work — you are not obliged to volunteer more than it asks. Conversely, if your attorney or a newer bank asks about 5%+ holders, that reflects the FIC’s current recommendation. Neither institution is “wrong” about you; they are at different points of catching up with the regulator.

Frequently asked questions

  • No. Neither 5% nor any other percentage appears in the Act or the Regulations. “Controlling ownership interest” is undefined. The 5% figure is the FIC’s strong recommendation in Public Compliance Communication 59 (August 2024) — authoritative guidance, not statute.

  • An institution may set a different threshold in its RMCP — but FIC guidance is “authoritative”, and an institution departing from it must be able to show it achieves an equivalent level of compliance (GN 7A preface para iii). Since the 25% indicator was deleted from the guidance in September 2025, a 25%-based RMCP carries that justification burden.

  • Different regime. The Companies Act’s beneficial-ownership filing rules (and the 5% that appears in the register of beneficial interest holders for affected companies) belong to the company’s own CIPC duties — not to an accountable institution’s FICA due diligence. See CIPC BO vs FICA.

  • That is step 2 of the section 21B(2)(a) cascade: a natural person who exercises control through other means — ownership of other entities in the chain, voting pacts, veto rights or dominant influence — is a beneficial owner regardless of percentage. See the cascade guide.

Why you can trust this: Martin Kotze has been an admitted Attorney of the High Court of South Africa, registered Conveyancer, and Notary Public since 2014, practising from Pretoria. The firm is regulated by the Legal Practice Council under firm registration F17333.

This guide is general information, not legal advice for your specific matter.

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