Luxembourg Business Register - new requirements for private individuals

Effective from 12 November 2024, any private individual (whether Luxembourg resident or not) who is to be registered with the Luxembourg Trade and Companies Register in any capacity whatsoever (partner, director, manager, authorised representative, auditor, and so on) will have to provide a Luxembourg national identification number.

Registering new companies on the Luxembourg Trade and Companies Register

When registering a company with the Luxembourg Trade and Companies Register (RCSL), a Luxembourg National Identification Number (LNIN) must be provided for all individuals listed in the deed (shareholders, directors and auditors, for example).

If the individual already has an LNIN: This number must be provided during the filing process.

If the individual does not have an LNIN: The Luxembourg Business Registers (LBR) will issue one upon approval of the registration application.

The following information must be submitted to the RCSL:

·       Full name

·       Date, place, and country of birth

·       Nationality

·       Gender

·       Private address

This information will not be made publicly available and will be shared only with the Luxembourg National Register of Natural Persons for the purpose of creating the LNIN.

Additionally, supporting documents to verify identity (identity card or passport) and, if necessary, private residence (for example, a certificate of residence, certified declaration of honour, or even an electricity bill) must be included with the application. These documents must align with those submitted previously and must be in German, French, Luxembourgish, or English. If the documents are in another language, a simple (non-sworn) translation must be provided.

Companies already registered with the RCSL

When making a filing

When submitting a modification to the RCSL that involves an individual not yet registered, or an individual already registered but without an LNIN, the applicant must provide the LNIN or follow the procedure outlined above to obtain one. Failure to do so will prevent the completion of the filing process.

Independently of any filing

The RCSL will introduce a new service on its website allowing users to submit an LNIN or request the creation of an LNIN independently of any filing process. Once created, the LNIN can be submitted to the RCSL.

In a later phase, providing LNINs will become mandatory. At that point, it will not be possible to proceed with any filing related to an individual or entity until the required LNIN has been provided.

Verification of Luxembourg addresses

The RCSL will verify any Luxembourg addresses provided based on the information available in the Luxembourg National Register of Localities and Streets.

Any changes in the National Register of Localities and Streets will be automatically reflected in the RCSL, and no subsequent filing will be required for address updates.

Recommendations

We strongly recommend that all entities registered with the RCSL begin proactively collecting LNINs for individuals in their records. If necessary, they should also gather the information and supporting documents required to request the creation of any missing LNINs.

If you have any questions or need assistance with obtaining an LNIN or submitting it to the RCSL, please contact your usual Ogier representative.

About Ogier

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Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found under Legal Notice