Filing of the details of a fiduciary contract or trust
Last update 21.07.2020
Trustees and fiduciaries are required to file certain details on the beneficial owners of all trusts.
To do this, a Register of Trusts and Fiduciary Contracts (Registre des trust et fiducies) has been created, in accordance with the law, for the purpose of making available the information filed by trustees and fiduciaries.
The information filed with the register must be pertinent, accurate and current. Thus, in addition to filing this information, fiduciaries and trustees are required to update it.
Information filed with the Register of Fiduciary Contracts and Trusts is submitted, updated and removed online through MyGuichet.lu.
The Register of Trusts and Fiduciary Contracts is accessible online.
Who is concerned
Information must be filed with the Register in the following situations:
any express trust in which one fiduciary or trustee is established or resides in Luxembourg must be registered with the Register of Fiduciary Contracts and Trusts;
when the different fiduciaries or trustees named in a fiduciary contract or trust are established or reside in different Member States, the fiduciary or trustee established or residing in Luxembourg must submit a certificate to the AED, a registration certificate or an extract of the details on the beneficial owners as recorded in a register kept by a Member State;
in the case of express trusts whose fiduciaries or trustees are established neither in Luxembourg nor in another Member State, a filing must be made with Luxembourg's register when the fiduciary or trustee, on behalf of the trust, forms a business relationship in Luxembourg with a professional or acquires real estate in Luxembourg;
when the fiduciaries or trustees form multiple business relationships on behalf of the trust in different Member States, the fiduciary or trustee established or residing in Luxembourg must submit a certificate to the AED, a registration certificate or an extract of the details on the beneficial owners as recorded in a register kept by a Member State.
Information on the fiduciary contract or trust that must be filed with the register
The following information is required:
name of the express trust;
date of establishment of the express trust;
identification details for each beneficial owner of the trust;
information on the ownership or possession by the trust of a majority holding in a company or other legal entity. This does not apply to companies or legal entities that are required to file their beneficial ownership details with the Register of Beneficial Owners (Registre des bénéficiaires effectifs - RBE).
Information on the parties to the fiduciary contract that must be filed with the register
Who must be identified?
The following parties must be identified:
trustee(s) or fiduciary(ies);
beneficiary(ies) or category of beneficiaries;
any individual exercising effective control over the trust.
What identification information must be provided?
The following information is required for natural persons:
if the legal person is not listed in the Luxembourg Trade and Companies Register: name of the register abroad in which the legal person is listed and the registration number;
nature of the legal person's involvement in the trust and the extent of the actual share held (in %);
description of the characteristics or the category referring to the beneficial owner(s).
When the beneficiaries of the trust are referred to by characteristics or category, the filing must:
specify that the beneficiaries are referred to by characteristics or category;
provide a description of these characteristics or this category.
Example: A trust may have beneficiaries that are not determined, but their category must be clear: for example, the future descendants of Mr Z.
The way in which the category is identified must be known so that the natural person can be identified when their rights are known and acquired.
When it is not yet possible to identify one or more beneficial owners, the declarant must specify the category of persons (e.g., future descendants) in whose main interests the structure or legal entity was formed or operates.
The category of beneficial owner may not replace the requirement to identify the beneficial owner(s) when the latter is/are clearly named.
Details and changes must be filed within one month of the event triggering the change, namely:
the establishment of the trust deed; or
the amendment of the trust deed.
Fiduciaries and trustees must notify the AED, by email and within the same time frame, of the termination of the contract or of the circumstances necessitating the filing of the information.
Updates to the information on file must be made within one month of the event triggering the change.
If the registration application is refused, the applicant has 15 days from the date of refusal to comply.
Persons who can prove a legitimate interest in accessing the register, in the conditions provided for by law, may view the information in the register contingent on payment of a fee.
How to proceed
Filing an application
Applications to submit, update or remove information with the Register of Fiduciary Contracts and Trusts must be filed through MyGuichet.lu.
If the number of beneficiaries to be declared is:
less than or equal to 10: the application must be submitted manually through MyGuichet.lu;
greater than 10: the application must be submitted in the form of an XML file.
The information must be accurate and up-to-date.
application that is incomplete or not in compliance with the legal and regulatory provisions will be
Fiduciaries or trustees established or residing in Luxembourg must submit to the AED a registration certificate, or an extract of the details on the beneficial owners as recorded in a register kept by another Member State, when:
the different fiduciaries or trustees of an express trust are established or reside in different Member States of the European Union;
the fiduciary or trustee, acting on behalf of the express trust, forms multiple business relationships in different Member States.
After the registration is filed, and if necessary, the AED may ask the applicant to submit supporting documents.
A trust that is listed in the Register of Fiduciary Contracts and Trusts receives a unique registration number.
The AED is responsible for storing, managing and making available the information on trusts that is on file.
If their registration application is refused, applicants must rectify their registration application by:
supplementing their information;
amending their information;
submitting the required supporting documents.
Filings are retained by the Register of Fiduciary Contracts and Trusts for 5 years following:
the end of the express trust;
the termination of the involvement of the person concerned in the trust.
Trustees and fiduciaries must obtain and retain the information on the different persons involved in the express trust.
All the information must be:
pertinent, accurate and up-to-date;
updated within a reasonable period.
The AED supervises compliance with the obligations incumbent on fiduciaries and trustees regarding the acquisition and retention of information.
As such, the AED may:
have access to any document in any form and receive or take copies of it;
request information from any person;
order the fiduciaries/trustees to comply with their legal obligations.
Any person who has access to the information in the Register of Fiduciary Contracts and Trusts must notify the AED as soon as it notes:
the existence of incorrect data or the absence of all or part of the data in the Register of Fiduciary Contracts and Trusts; or
the absence of a filing or amendment, or information concerning the termination of a fiduciary contract or express trust.
Fiduciaries or trustees who do not meet their obligations are liable to a sanction and/or administrative measure, including:
a public announcement;
an administrative fine of up to EUR 1,250,000;
Forms / Online services
Déclaration au registre des trust et des fiducies
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