Luxembourg trade and companies register – New filling obligations as from 12 November 2024
From 12 November 2024, all individuals that are registered or to be registered in the Luxembourg trade and companies register (RCS) in any capacity whatsoever (for example as managers, shareholders, and partners) will have to be identified by a Luxembourg national identification number (LNIN).
This rule is also applicable to individuals that are non-resident in Luxembourg. Any such individual will need to request an LNIN from the RCS manager.
In order to obtain an LNIN the individual will have to provide certain information and supporting documents to prove his or her identify and private residential address.
The LNIN will not be public and will not appear on any documents issued by the RCS.
The LNIN can be communicated (i) upon registering with the RCS, (ii) when filing a modification with the RCS, or (iii) on a voluntary basis.
Based on the communication from the RCS, the new service of providing an LNIN should initially be free of charge.
What’s next? All legal entities registered with the RCS must list the individuals required to provide their LNINs and either collect the relevant information and documents or file a request to obtain an LNIN. In the future all RCS fillings will only be considered valid once the LNIN is communicated.
