Nominee services are usually provided by an intermediary to hide the business of the beneficial owner. Nominee services are associated with a nominee shareholder and a nominee director. In a normal situation, nominee services should also include mailbox services (office address for correspondence). Nominee services are suitable for large corporate entities for tax planning purposes and often include an international element. For example, the ultimate beneficiary is located in another country, and not in the company itself.

The services of a nominee shareholder are usually carried out on the basis of a declaration of trust, while the nominee declares that he owns shares on behalf of another person and is not entitled to make decisions in the company, vote at a shareholders meeting and receive dividends. unless specifically requested by the client. The nominee does not have the right to sell shares unless the client so requests. However, the client and the nominee may agree on specific responsibilities to be performed by the nominee. Such duties are often assigned to lawyers and sworn attorneys who are professionals in their field and can protect the interests of the client.

The nominee director is also referred to as the "shadow director", which usually appears only for official records, while the company is actually managed by the client by proxy. Based on authorization, the client can open a bank account and gain full management and control over the company.