Insights

In accordance with Article 12bis of the Luxembourg law dated 19 December 2002 on the register of commerce and companies and on bookkeeping and annual accounts of companies, as amended (“RCS Law”), as of 12 November 2024, all natural persons (i.e., manager, director, shareholder, partner, auditor, authorised representative, etc.) registered or to be registered within a file of a Luxembourg  entity registered with the Luxembourg Register of Commerce and Companies (Registre de Commerce et des Sociétés) (“RCS”) will be required to communicate or request a Luxembourg national identification number (“LNIN”).

Details of the persons concerned, the information and documents to be provided, the procedures to be followed and the consequences of not providing a LNIN have now been communicated by the RCS in its press release of 6 September 2024.

The LNIN request can be done either through the required filing process by completing the form field dedicated to the LNIN or on a voluntary basis by updating their registered information on the RCS online portal.

For any natural person engaged in a paid professional activity in Luxembourg, the LNIN is their Luxembourg social security number. Natural persons who already have a LNIN need to provide it in a specific field during the relevant filing process, in addition to the other customary identification information. However, no supporting documents need to be provided.

Natural persons residing either in Luxembourg or abroad who do not have a LNIN must lodge a request to obtain a LNIN with the RCS (a) on a stand-alone basis or (b) as part of a filing process (first registration or filing of a change related to the natural persons themselves or the legal entity to which they are linked).

The request may be made either by the natural persons themselves or by the person in charge of the filing process relating to the legal entities to which these natural persons are linked, free of charge for now by the RCS.

In order to obtain a LNIN, the following information and supporting documents must be provided regarding the natural person registered or to be registered with the RCS:

• their last name, first name(s), date, place and country of birth, gender, nationality, and full private address;
• a copy of their valid passport or ID;
• an accepted document evidencing their private address dated within the last six (6) months; and
• a translation into French, German, or English of the documents above if they are in another language.

For natural persons not residing in Luxembourg, the LNIN is created in the National Register of Natural Persons for the sole purpose of complying with these new RCS filing requirements. It will not create any obligations for the holder.

These requirements will be implemented through a transitional period during which individuals can voluntarily request a LNIN or update their LNIN on the RCS. This is advisable as the RCS prevents you from registering changes until this is done.