From 31 March 2
022, all natural persons indicated in the file of an entity registered with the Luxembourg Register of Commerce and Companies (“RCS”) regardless of his/her nationality or place of residence, in any capacity whatsoever (shareholder, manager/director, liquidator, auditor, day-to-day manager (délégué à la gestion journalière,…), except in two exceptional cases, will need to register their new or existing Luxembourg national identification number (numéro de matricule) with the RCS.
Which information and/or supporting documents will be requested?
Where an individual does not have a nati
onal identification number, its creation is to be requested as part of the relevant procedure with the RCS. On this occasion, specified personal details as indicated below must be provided with some supporting documents as evidence of the information provided:
Date, place and country of birth;
To evidence the above information, the natural person should attach to his/her request a national identity card or passport and proof of residence if not indicated in the identity document (such as a certificate of residence, a declaration of honour stamped or countersigned by the qualified regional authority, an embassy, a notary or a police agent, or an utility bill if none of the aforementioned documents can be produced).
Where an individual already has a national identification number, such number will be communicated to the RCS without having to provide any supporting documents.
How to proceed?
The national identification number will need to be communicated or created as a part of a registration filing with the RCS
In the event of a modification filing with the RCS, a distinction will need to be made.
If such modification filing is related to a change concerning natural persons, it will be compulsory to register or create the national identification number for (i) the new natural persons to be registered with
the RCS and (ii) any already registered natural persons if their national identification number is missing.
If such identification filing is not related to a change concerning natural persons and in case the national identification number of the already registered natural persons is missing, the depositor may decide or not to update the missing information.
It will also be possible to register with the RCS an existing national identification number or request the creation of such number, outside any filing procedure with the RCS. After a transitional period (the expiry date of which will be communicated in due course), it will become compulsory to register or create a national identification number and in the absence of such information any filing with the RCS will be blocked until the relevant information has been provided to the RCS.