RCS & RBE: Enforcement of sanctions for non-compliance is now in effect
RCS & RBE: Enforcement of sanctions for non-compliance is now in effect
Since 21 September 2026, the Luxembourg Business Registers (LBR) has entered the enforcement phase of its new compliance procedure concerning information filed with the Luxembourg Trade and Companies Register (RCS) and the Register of Beneficial Owners (RBE).
As detailed in Circular LBR 26/02 dated 14 September 2026, this procedure aims to ensure that registered information remains complete, accurate and up to date.
These sanctions apply in addition to the increased filing fees already applicable to late filings, particularly annual accounts.
As detailed in Circular LBR 26/02 dated 14 September 2026, this procedure aims to ensure that registered information remains complete, accurate and up to date.
What has changed?
Since January 2026, the LBR has implemented an automated monitoring system to identify:- Missing, inaccurate or outdated information in the RCS or RBE;
- Unreported changes (directors, registered office, beneficial owners, etc.);
- Missing mandatory filings, including annual accounts.
These sanctions apply in addition to the increased filing fees already applicable to late filings, particularly annual accounts.