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See all newsBeneficial ownership analysis of Luxembourg companies held by trust or foundation: LBR clarifies UBO identification and registration approach
Circular LBR 26/01 clarifies how the beneficial owners of a Luxembourg company held by a trust, fiducie or foundation must be identified and registered with the Register of Beneficial Owners. According to the LBR, it is the beneficial owners of the underlying trust, fiducie or foundation, not of the company itself, that must be registered.
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