<Owner>
 <Individual>
  <Name>
   <FirstName>Bob</FirstName>
   <LastName>Smith</LastName>
  </Name>
  <Address>
   <CountryCode>NL</CountryCode>
   <AddressFree>123/456/Netherlands/Netherlands</AddressFree>
  </Address>
 </Individual>
 </Owner>
 <Owner>
 <Individual>
  <Name>
   <FirstName>Tony</FirstName>
   <LastName>Hancock</LastName>
  </Name>
  <Address>
   <CountryCode>US</CountryCode>
   <AddressFree>123/Maryland/United States</AddressFree>
  </Address>
 </Individual>
</Owner>

SELECT
    (SELECT
         b.GivenName [Name/FirstName] ,
         b.FamilyName [Name/LastName] ,
         b.Address_Country [Address/CountryCode] ,
         b.AddressFree [Address/AddressFree]
     FROM
         dbo.stage_Clients_Merge b
     WHERE
         b.DWHClientNo = @dwhclientNo
     FOR XML PATH('Individual'), TYPE)
FOR XML PATH('Owner'), TYPE;