On 9 September 2026, the Luxembourg Business Register (LBR) published a public notice regarding the launch of the enforcement phase of the procedure for monitoring and ensuring register compliance.
This procedure is implemented following a preliminary phase during which the LBR (i) verified compliance of the information contained in the register of commerce and companies (RCS) and register of beneficial owners (RBE), (ii) informed entities of any instances of non-compliance, and (iii) provided support, either directly or via a detailed compliance guide available on the LBR’s website.
Following this phase, the LBR will launch the enforcement phase of its monitoring and compliance procedure (the “Enforcement Phase”) for data registered with the RCS and the RBE.
Which entities are covered by the Enforcement Phase?
The Enforcement Phase covers companies whose RCS or RBE records contain one or more instances of non-compliance, such as incorrect, out-of-date, inconsistent or missing information.
Non-profit organisations (associations sans but lucrative, ASBLs) and foundations are currently excluded.
When will the Enforcement Phase begin?
From 21 September 2026 onwards, the LBR will initiate enforcement proceedings daily over a period of several weeks. Thereafter, new enforcement proceedings shall be opened as new instances of non-compliance are detected.
How does the Enforcement Phase work?
The Enforcement Phase begins with the dispatch of a registered letter informing the entity of the instances of non-compliance identified in its file and inviting it to rectify as soon as possible.
If the non-compliance is not rectified within 30 days, a warning will appear on the LBR portal whenever the entity's file is viewed publicly.
If the non-compliance remains unresolved after 60 days, the instances of non-compliance will be highlighted on extracts and certificates issued by the LBR.
If the situation remains unresolved for more than seven months, a daily penalty payment of €40 will be imposed for a maximum period of 90 days, up to a maximum amount of €3,600.
After 12 months without rectification, the LBR will delete the entity ex officio. This will not result in the entity's dissolution or loss of legal personality. Additionally, the entity will be referred to the Public Prosecutor. If the legal requirements are met, the entity may also be subject to administrative dissolution proceedings without liquidation.
The entity may comply with the legal requirements at any stage of the Enforcement Phase.
Finally, a compliance guide, presenting the different types of instances of non-compliance and the steps required to regularise them, as well as additional information, is available on the LBR portal (www.lbr.lu).
Should you have any questions on the above, please do not hesitate to contact one of our experts of the regulatory team.
