Accounting & Legal obligations
Pursuant to the provisions of the law of 10 July 2020, trustees and fiduciaries must file information on fiduciary contracts and trusts, including certain details on the beneficial owners of any fiduciary contracts and trusts.
A Register of Fiduciary Contracts and Trusts (Registre des fiducies et des trusts) has been created for this purpose by the Registration Duties, Estates and VAT Authority (AED). The AED is responsible for storing, managing and making available the information filed in the Register of Fiduciary Contracts and Trusts in accordance with the aforementioned law.
Information filed with the Register of Fiduciary Contracts and Trusts is submitted, updated and viewed online through MyGuichet.lu.
The information filed with the register must be accurate and up-to-date. Consequently, any changes to the information on file must be made within one month of the event triggering the change.
The Register of Fiduciary Contracts and Trusts is accessible online.
For details on the procedure for filing with the Register of Fiduciary Contracts and Trusts, please refer to our information page.
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