Launch of the enforcement phase of the compliance procedure for data registered with the R.C.S. and R.B.E., with effect as from September 21st, 2026.

The Luxembourg Trade and Companies Register has recently launched the enforcement phase of its monitoring and compliance procedure of the data entered in the Trade and Companies Register (R.C.S.) and the Register of Beneficial Owners (R.B.E.).

In January 2026, the first phase of the process of verifying the data registered with the R.C.S. and the R.B.E. was deployed for every registered entity, with no consequences in the event of non-compliance, in order to identify missing, incorrect or out-of-date data, etc., as well as the failure to file documents required by the amended Law of 19 December 2002 concerning the Trade and Companies Register, bookkeeping and annual accounts of companies, and by the amended Law of 13 January 2019 establishing the Register of Beneficial Owners.

With effect as from September 21^st, 2026, the second phase of the process was launched, involving the gradual implementation of administrative sanctions provided for by the aforementioned laws against the entities concerned.

In this context, where a company’s file contains one or more breaches, the R.C.S. sends a registered letter to the company concerned requesting an update.

The company therefore has 30 days from the date on which the request to update the file was sent to rectify all the breaches identified. Failing this, the various administrative measures and sanctions will be applied progressively, in accordance with the following deadlines:

• after 30 days: publication of a warning on the R.C.S. portal, visible to third parties when viewing the file of the company concerned, informing them that the file is not up to date and that a verification procedure is pending.
• after 2 months: details of the breaches identified and not yet rectified will be included on the R.C.S. and R.B.E. extracts for the company concerned, as well as in the company’s file, which is visible on the R.C.S. portal.
• after 7 months: a daily penalty of €40.00, applicable until the file has been fully rectified, up to a maximum of €3,600.00 (i.e. for a maximum period of 90 days). The imposition of the penalty payment will be notified to the company concerned by registered letter. Once the file has been brought into compliance or the 90-day period has expired, the penalty payment is finalised and the amount ultimately due is notified to the company concerned by registered letter, which constitutes an enforceable order. In the event of non-payment, the penalty payment will be enforced by a bailiff.
• after 12 months: automatic striking off of the company in question from the R.C.S. and the R.B.E. This striking off is a reversible administrative measure and does not result in the dissolution of the company. It is therefore still possible to take steps to regularise the company’s position following this striking off.
• following the automatic striking off of the company’s file : referral of the case to the public prosecutor.

Once all irregularities in the file have been fully rectified, the proceedings are immediately discontinued and any sanctions already imposed are lifted, with the exception of the periodic penalty payment, which remains due.

Furthermore, any administrative decisions taken by the R.C.S. as part of these compliance proceedings may be appealed before the administrative court within three months.

Finally, non-profit organisations (ASBLs) and foundations will not be subject to these sanction proceedings.

For further information on this matter or for any assistance regarding the compliance of data registered with the R.C.S. and the R.B.E., please do not hesitate to contact your usual adviser.