May 2026 – The debate surrounding Luxembourg’s Register of Beneficial Owners (RBE) is far from over. In an order dated May 29, 2026, the Luxembourg District Court has just decided to refer several fundamental preliminary questions regarding the interpretation of Directive (EU) 2024/1640 back to the Court of Justice of the European Union (CJEU).
A context rich in case law
To understand the significance of this decision, it is necessary to review the events that led up to it.
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