In this article, the concept of beneficial ownership in civil law and the basis of its creation, determining its legal essence, harmonizing the rules of the application of this institution in Anglo-Saxon law with the continental legal system, clarifying the civil legal status of beneficial ownership, as well as creating the legal basis of this type of property , scientific research of the use of beneficiary property in different legal systems and its role in the system of obligations and legal basis for practice and improvement of the regulatory legislation of these relations are highlighted.

The essence of this legal institution is determined primarily by protecting the interests of owners and expanding the possibility of realizing their property rights.

Beneficiary, beneficiary property, trustee, trust, fiduciary relationship, interested person.

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