Laws and regulations
Laws
Law of 12 November 2004 on the fight against money laundering and terrorist financing (consolidated version of 7 December 2024)
Law of 10 August 2018 amending:
1° the Code of Criminal Procedure;
2° the Law of 7 March 1980 on the organisation of the judicial system, as amended;
3° the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended;
4° the Law of 25 March 2015 determining the salaries and the advancement conditions and rules for civil servants for the purpose of organising the Financial Intelligence Unit (FIU).
Law of 13 January 2019 establishing the Beneficial Owner Register:
1° transposing the provisions of Article 30 of Directive (EU) 2015/849 of the European Parliament and of the Council of 20 May 2015 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, amending Regulation (EU) No 648/2012 of the European Parliament and of the Council, and repealing Directive 2005/60/EC of the European Parliament and of the Council and Commission Directive 2006/70/EC;
2° amending the Law of 19 December 2002 on the trade and companies register and the accounting practices and annual accounts of undertakings, as amended.
Law of 25 March 2020 amending:
1° the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended;
2° the Law of 9 December 1976 on the organisation of the profession of notary, as amended;
3° the Law of 4 December 1990 on the organisation of bailiffs, as amended;
4° the Law of 10 August 1991 on the legal profession, as amended;
5° the Law of 10 June 1999 on the organisation of the accounting profession, as amended;
6° the Law of 23 July 2016 concerning the audit profession, as amended;
with a view to transposing certain provisions of Directive (EU) 2018/843 of the European Parliament and of the Council of 30 May 2018 amending Directive (EU) 2015/849 on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing, and amending Directives 2009/138/EC and 2013/36/EU
Law of 25 March 2020 establishing a central electronic data retrieval system concerning payment accounts and bank accounts identified by IBAN and safe-deposit boxes
Law of 10 July 2020 (consolidated version) establishing a Register of Fiducies and Trusts
Law of 25 February 2021 amending:
1° the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended;
2° the Law of 20 April 1977 on gaming and betting on sporting events, as amended;
3° the Law of 17 December 2010 relating to undertakings for collective investment, as amended;
4° the Law of 25 March 2020 establishing a central electronic data retrieval system related to IBAN accounts and safe-deposit boxes;
5° the Law of 10 July 2020 establishing a Register of fiducies and trusts
Law of 29 July 2022 amending:
1° the Code of Criminal Procedure;
2° the Law of 8 August 2000 concerning international mutual legal assistance in criminal matters, as amended;
3° the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended;
4° the Law of 10 July 2020 establishing a Register of fiducies and trusts
Regulations
Grand-ducal Regulation of 15 February 2019 on the registration, payment of administrative fees and access to information recorded in the Beneficial Owner Register
Grand-ducal Regulation of 1 February 2010 providing details on certain provisions of the Law of 12 November 2004 on the fight against money laundering and terrorist financing, as amended by the Grand-ducal Regulation of 5 August 2015, the Grand-ducal Regulation of 14 August 2020 and the Grand-ducal Regulation of 25 October 2022
Commissariat aux Assurances Regulation N° 20/03 (consolidated version as of 9 January 2025) of 30 July 2020 relating to the fight against money laundering and terrorist financing