UBO register filing in Luxembourg: declaring beneficial owners
Published on 10 October 2026 · Updated on 10 October 2026
Please note. Business Registration SARL-S is a private advisory firm. It is not the Luxembourg Business Registers (LBR), the economic interest grouping that officially runs the RCS, the RBE and the RESA. Filings and registrations are made with the LBR, at the fees it publishes.
In short
UBO register filing in Luxembourg means entering in the Register of Beneficial Owners (RBE) the individuals who ultimately own or control a company registered with the RCS, in principle those holding more than 25% of the shares or voting rights. Failing that, the senior managers are declared, within one month, then after every change.
Information declared
- Surname, first names, nationality, date and place of birth
- Country of residence and address
- Identification number
- Nature and extent of the interests held
A missing or inaccurate declaration exposes the company and its managers to criminal fines. Changes in ownership, such as a share transfer, must be declared within one month.
Next step
Frequently asked questions
Is the Luxembourg UBO register public?
Since the November 2022 judgment of the Court of Justice of the European Union, public access has been restricted. Authorities and professionals subject to anti-money laundering obligations keep their access to the register.
Who must be declared when no shareholder holds more than 25%?
Where no shareholder exceeds 25%, you declare the people who exercise control by other means or, failing that, the company’s senior managers. The declaration is made through the LBR, within one month, then after every change.