The glossary to understand and take action

RBE

The Register of Beneficial Owners (RBE) receives information on natural persons identified as beneficial owners of the entities concerned.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

The determination may result from ownership or other forms of control. Do not reduce it to a threshold without examining the chain and the criteria. The terms of access to the register must be checked in their current version.

In your file

What this changes in practice

The RBE concerns the identification of beneficial owners of entities subject to this obligation. The search does not stop at the first shareholder: it may require tracing back through a chain of ownership and examining other forms of control. The information must be documented and updated in accordance with the applicable rules. Access to data and filing with the register are two separate matters; a change to one does not automatically remove the other.

A scenario to help you understand

Educational example

A company is held by several intermediate companies. The person responsible prepares the organisational chart and identifies the natural persons meeting the applicable criteria, rather than declaring only the name of the direct shareholder.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Établir la chaîne de détention et de contrôle
  • Conserver les justificatifs du raisonnement
  • Déclarer les changements selon les règles du registre

The practical question

Find out more

Le RBE est-il un simple registre des associés directs ?

Non. Il porte sur les bénéficiaires effectifs selon les critères applicables. L’analyse peut nécessiter de remonter des sociétés intermédiaires et d’examiner d’autres moyens de contrôle. Le changement d’un associé direct n’est donc ni la seule situation à surveiller ni une conclusion suffisante. Conservez la méthode d’identification et actualisez les informations lorsque les faits évoluent.

Connecting concepts

Terms to know as well

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

Beneficial ownerThe beneficial owner is the natural person identified, according to legal criteria, as ultimately owning or controlling an entity or transaction.Indirect controlThe ability to exercise control over an entity through one or more intermediate structures or relevant rights.KYC — know your customerKYC covers customer due diligence procedures used in particular as part of anti-money laundering due diligence obligations.Luxembourg Business Registers (LBR)Luxembourg Business Registers manages, in particular, the RCS, RESA and RBE. These tools serve different functions: identification and filings, publication of instruments, and declaration of beneficial owners.Update of the RBEAn 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.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 guideCompany KYC file: preparing for the fiduciary’s checksPractical guideSetting up an SARL in Luxembourg: steps and documents to preparePractical guideRBE: identifying beneficial owners and monitoring changesPractical guideRCS and RESA: understanding formalities and publications

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.