Other Stakeholders

The Asset Recovery Office (BRA) is responsible for detecting and tracing assets that may be seized or confiscated under international cooperation, national investigations, or judicial proceedings. It also assists the Public Prosecutor’s Office in enforcing confiscation judgments.

The Asset Management Office (BGA) manages all seized assets, including cash, account balances, receivables, and virtual assets, arising from domestic or foreign criminal proceedings.

Under the authority of the Ministry of Finance, the Customs and Excise Administration (ADA) is one of Luxembourg’s three tax administrations. It enforces EU customs regulations, collects excise duties (including vehicle taxes), and conducts non-fiscal security controls, such as cash monitoring, anti-drug enforcement, transport oversight, public health, environmental protection, and business licensing compliance.

The Luxembourg Business Registers (LBR) is an economic interest group comprising the Luxembourg State, the Chamber of Commerce, and the Chamber of Skilled Trades and Craftsmanages, whose mission is to manage and develop official registers under the supervision of the minister of justice. Its key responsibilities include:

• Trade and Companies Register (RCS) – A public record of all natural and legal persons engaged in commerce, as well as entities covered by the Law of 19 December 2002 (e.g., non-profits, foundations, civil companies, public establishments). All Luxembourg-incorporated legal entities must register basic information with the RCS. (Managed by LBR since 23 January 2003)
• Electronic Compendium of Companies and Associations (RESA) – A central electronic platform for the official publication of company and association records. (Operated by LBR since 1 June 2016)
• Register of Beneficial Owners (RBE) – An official directory enabling national AML/CFT authorities—and the public, where a legitimate interest exists—to identify beneficial owners. All Luxembourg-incorporated legal entities must disclose beneficial ownership information in the RBE. (Established under the Law of 13 January 2019, managed by LBR)
• Register of Trusts and Fiduciaries (RFT) – An official record of trusts and fiduciary arrangements, allowing AML/CFT authorities—and the public, where a legitimate interest exists—to identify beneficial owners. Trustees and fiduciaries (or equivalents) must declare beneficial ownership details of all trusts and fiduciary structures. (Accessible via the Indirect Taxation Portal)