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ARTICLE · 05 OCTOBER 2026

New LBR Sanctions Regime

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Luxembourg has strengthened its enforcement framework for the Register of Beneficial Owners and Trade and Companies Register, granting the Luxembourg Business Registers new administrative powers to monitor compliance and impose sanctions. Starting September 2026, entities with incomplete or inaccurate filings may face progressive penalties including daily fines, administrative deregistration, and potential dissolution.

LuxembourgCorporate/Commercial Law
Henri Dupong
Henri Dupong
Anissa Sophie Kabbage
Anissa Sophie Kabbage

From 21 September 2026, Luxembourg Business Registers (LBR) will progressively deploy the sanctions phase of its mechanism for monitoring and ensuring the compliance of data recorded in the Luxembourg Trade and Companies Register (RCS) and the Register of Beneficial Owners (RBE).

This follows the Law of 23 January 2025 amending:

  1. the Law of 19 December 2002 on the Trade and Companies Register, accounting and annual accounts of undertakings; and
  2. the Law of 13 January 2019 establishing a Register of Beneficial Owners, which entered into force on 1 February 2025.

What has changed?

Before the 2025 reform, the LBR could request an entity to provide or update the information recorded in the RBE. If the entity did not respond within 30 days, the LBR transmitted the file to the State Prosecutor. The law also provided for separate criminal fines for certain breaches of RBE obligations.

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