Luxembourg Business Register: new RCS filing requirements as of 12 November 2024
Article by Alain Hondequin, Non-Executive Director

Although the changes to be implemented by the Luxembourg Trade and Compagnies Registry (RCS) as of 12 November 2024 (initial phase) are unlikely to have a material impact on most registered individuals, this short memo serves as a heads-up for those of our members less familiar with the access and document filing process.

The new requirements are aimed at facilitating the document filing process, but consequently strengthen the identification requirements by, among other, requiring registered individuals to communicate a Luxembourg National Identification Number (LNIN) or request one.

The changes concern all individuals already registered (i.e. shareholders, directors, managers, supervisory auditors, etc. with a few minor exceptions) who will have to communicate their LNIN at the time of a new filing for the entity. Most individuals living and working in Luxembourg already have their LNIN (the “numéro de matricule”).

But the changes also concern those individuals already registered who do not yet possess an LNIN, such as for instance non-resident board members or shareholders.

Those individuals who have not yet obtained an LNIN, must request an LNIN via the RCS to be allocated by the National Register of Natural Persons (Registre national des personnes physiques) through a dedicated process whereby the applicant will have to provide specific information and documents:

-          Name, surname, Date, place and country of birth

-          Gender*, Nationality*

-          Personal address (street number and name, postal code, city, country) *

-          Copy of a valid ID card or passport

-          Proof of address (if not on ID card or passport) dated less than 6 months in French, German, Luxemburgish or English) which may be a certificate of residence issued by local authorities, or a declaration of honour countersigned by a competent authority, or a utility bill

*Said information will not be filed by the RCS but communicated to the Register of National Persons.

Communicating or obtaining an LNIN with occur:

-          when registering with the RCS, or

-          when filing a modification with the RCS, or

-          independently of any filing process.

The LNIN will not be made public. Requesting an LNIN will be free until further notice and providing an LNIN will become mandatory after the end of the transitory period (yet to be determined).

The new process will also require documents to be filed in html rather than pdf format thereby ensuring consistency of the Luxembourg addresses referenced.

For further information, you may find the official RCS memorandum here.


Alain HONDEQUIN
NED


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