Luxembourg (LU)

Jurisdiction Overview

470 *LO Record: Does the registration of domestic companies comprise legal owner's identity information? No. Companies available without recorded legal ownership information.
 Data Date: 2018


The Global Forum writes that while "identity information for both co‑operative companies and S.à.r.l. must be provided to the RCS upon registration" (GF 2015: 20), "the deed of incorporation of SA, SE, S.e.c.s and foreign companies does not necessarily contain identity and ownership information" (ibid.). In 2019 the Global Forum also wrote about the societe par actions simplifiee (SAS): "Like the SA... it need not publish the identity of the partners in the RCS." (GF 2019: 32). In addition, bearer shares are kept by a private custodian (ibid: 49). See note below on bearer shares.
As for tax laws, in 2019 the Global Forum described that registration with the tax authorities depends on the company conducting commercial activities: "All companies engaging in a commercial activity as their main or secondary line of business must register with the tax administration, which checks the existence of companies. When registering, all companies must provide information on identity and ownership." (GF 2019: 35).


GF 2019: 32, 35, 49
GF 2015: 19-23, 30