The glossary to understand and take action

Update of the RBE

An update of the RBE updates information on beneficial owners when the declared situation changes. It is based on identifying the natural persons concerned under the applicable rules.

Démarche et formalité · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

What is this process for?

A change in the RCS or in the internal register of shareholders should not be presumed sufficient to update the RBE. Control may also change without an apparent change in the name of the direct shareholder.

In your file

How to prepare the process

Reconstruct the ownership chain and means of control after the event. Gather the required information and supporting documents, then use the appropriate procedure. Retain the reasoning and proof of processing. Organise the reporting of changes to the manager or representative to prevent a legal transaction from remaining without filing follow-up.

A scenario to help you understand

Educational example

A holding company acquires an interest in a company: the latter reassesses the natural persons who control it and updates the declaration if necessary.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Analyser les effets du changement
  • Vérifier les informations des bénéficiaires
  • Conserver les justificatifs et preuves

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

RBEThe Register of Beneficial Owners (RBE) receives information on natural persons identified as beneficial owners of the entities concerned.Indirect controlThe ability to exercise control over an entity through one or more intermediate structures or relevant rights.Beneficial ownerThe beneficial owner is the natural person identified, according to legal criteria, as ultimately owning or controlling an entity or transaction.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.

Put it into practice

Explore further with our guides

Practical guideRBE: identifying beneficial owners and monitoring changes

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.