Belgian obliged entities can now see the documents behind UBO register entries
A Belgian royal decree of 12 June 2026, published on 23 June and in force from 3 July 2026, lets obliged entities such as banks, accountants and auditors see the supporting documents held in the UBO register, including shareholder registers, notarial deeds and organisation charts. Previously they had to ask clients for documents already filed. Differences between the register and other information must still be reported to the Treasury.
Belgian companies file supporting documents with their UBO register entries. Until now obliged entities could not see them.
What changed
- The royal decree of 12 June 2026 amends the 2019 rules on the UBO register.
- Obliged entities carrying out due diligence can access the same supporting documents as the administration, such as share registers, notarial deeds and group charts.
- Obliged entities must still report discrepancies between the register and other information to the Treasury.
- It applies from 3 July 2026, ten days after publication in the Belgian Official Gazette.
Background
Since February 2023 the public can only see Belgian UBO information with a legitimate interest, after the EU Court of Justice ruling of November 2022.
Who is affected
Belgian companies and their advisers, and banks, auditors and accountants doing client due diligence.