As from 12 November 2024, several changes regarding registration requirements for natural persons will be introduced by the Luxembourg Companies’ Register (Registre de Commerce et des Sociétés or RCS). 
These changes were recently introduced on the LBR website, along with a FAQ explaining the upcoming changes.

Who is concerned by the updates?

All natural persons registered within the file of a registered entity with the RCS are concerned, in any capacity whatsoever (e.g. partners, agents, authorised representatives, auditors, etc.). 

But there are a few exceptions:

• When the natural person is a judicial representative, appointed in the context of a procedure registered in the RCS;
• When the natural person is an agent of a company governed by foreign law which has opened a branch in the Grand Duchy of Luxembourg.
• What is new?

For natural persons who already have a LNIN

They would have to indicate the Luxembourg national identification number (LNIN), also known as “CNS number” or “matricule” in the relevant field of the requisition form, along with the usual information (surname, first names, date and place of birth)

No supporting documents need to be provided.

For natural persons without an existing LNIN

They must request the creation of a LNIN by providing the following information:

• Last name;
• First names;
• Date, place and country of birth;
• Gender;
• Nationality;
• Private home address;

The relevant information shall be filled out in the requisition form.

Information related to gender, nationality and private address will not be published in the RCS but will be sent to the National Register of Natural Persons (which is not public).

In addition, supporting documents must be attached to the request (i.e. ID documents and proof of private address).

How to register/request the creation of a LNIN?

When registering with the RCS:

As soon as a natural person is to be registered with the RCS, it will be mandatory to communicate his/her LNIN or to follow the procedure to request one. 

When filing a modification with the RCS:

• For a change on natural persons: if the filing relates to the change on a natural person, the new fields of the requisition form relating to the LNIN are mandatory whether it is new natural persons to be registered in the file, or natural persons who are already registered in the file as soon as the information relating to the LNIN is missing.
• Not aiming a change on natural persons: if the filing does not relate to a change on a natural person, such as the change of the registered office or the modification of the share capital, the filing must be finalized, even if the LNIN is not yet registered with the RCS.

Nevertheless, the applicant may, if he wishes, update the missing information.

Independently of a filing with the RCS:

A specific service will be available on the RCS portal to allow communication of the LNIN or to request the creation of it, independently of any filing process.

In a first step, the updating of LNINs will be free of charge, in order to allow registered entities to promptly update missing information. 

When do these new requirements become mandatory?

After a transitional period, which starts from 12 November 2024 to a determined date that will be communicated later by the RCS, the communication of the LNIN will be mandatory, even if the filing request does not concern a natural person.

Failure to provide this number will not allow the finalization of the filing procedure hence the filing procedure will be blocked.

Communication of the LNIN

• When the LNIN is allocated by the RCS manager, only the individual for whom the number was created will receive it by post
• When the LNIN is requested by an authorised representative, the latter will also receive the identification number as long as his/her mandate is noted on the requisition form.   

Control of the consistency of Luxembourg addresses:

Starting from 12 November 2024, Luxembourg addresses registered with the RCS for individuals or entities will be automatically verified against the Registre national des localités et des rues (the “Registre”).

If there are discrepancies, applicants must correct the information, otherwise the address will not be submitted.

Exceptionally, when an address is not listed in the Registre, applicants can manually enter it, after which the RCS will verify it.

We recommend that all registered entities with the RCS begin collecting LNINs of registered individuals in their records, alongside with the information and supporting documents for requesting the creation of LNINs as soon as possible.