Following up on the statement contained in its Public Notice  dated 1 October 2021 regarding upcoming changes, the Luxembourg Business Registers (“LBR”) issued an Explanatory Note  further detailing the new filing formalities and requirements soon to be applicable with respect to the Luxembourg Trade and Companies Register (“RCS”). You will find below a summary of the points addressed in these documents:
1. New format for RCS requisitions forms
The Public Notice mentions that the requisition forms in the current PDF format will be replaced by electronic forms to be completed online in HTML format.
While the new forms and formalities were initially meant to be applicable on 31 March 2022, it should be noted that the LBR published a notice on its website on 4 March 2022 (which still remains relevant on the date hereof) indicating that the availability of the HTML forms is postponed. Thus, we understand that the applicability of the new formalities described below should also be postponed until further notice from the LBR.
2. Registration of the Luxembourg national identification number for natural persons
Pursuant to Article 12bis of the amended Law of 19 December 2002 on the register of commerce and companies and the accounting and annual accounts of undertakings (the “2002 Law”), any natural persons registered or to be registered within the file of a registered entity with the RCS must provide a Luxembourg national identification number (“NIN”, more commonly known as the "matricule number" or "CNS number"). Such obligation applies to any natural persons in any capacity whatsoever (as a shareholder, director, agent, auditor, etc.), unless the natural person is:
- a judicial representative, appointed in the context of a procedure registered in the RCS, or
- an agent of a company governed by foreign law which has opened a branch.
The NIN of the relevant individuals is to be provided as part of the initial registration filing of a new natural person or for existing natural persons registered with the RCS by update, either (i) within the framework of a filing of modification (during a renewal of mandate or any other change), or (ii) through a specific filing that will initially be free of charge: "Update of the national identifier Luxembourg of natural persons registered with the RCS”.
A distinction is made between the natural persons with our without a NIN:
- The natural person is the holder of a NIN:
In such case, the NIN must be communicated in the requisition form in addition to the usual identification information (namely, surname, first names, date and place of birth). No supporting document concerning the NIN is required.
- The natural person is not a holder of a NIN:
In such case, the natural person must apply for a NIN at the RCS. The following information and related supporting documents must be filed together with the requisition form in order to apply for a NIN:
- the titles or functions are not to be indicated, even if they appear on the person's identity card.
- only the birth name is to be communicated (the usual name, such as the married name for example, is not required).
|Valid national identity card or passport
- all the first names appearing on the supporting document must be communicated.
- no brackets or commas must appear in the fields relating to the last name and first name(s).
|Date, place and country of birth
||If this information does not appear on the valid national identity card or passport, either of the following documents must be provided (with an issuance date of less than 6 months):
For documents that are not drawn up in French, German, Luxembourgish or English, a translation (simple, not sworn) is required.
- a certificate of residence issued by the municipality (or an official document from the regional authority competent for confirming private addresses).
- a declaration of honor from the person concerned stamped or countersigned by the regional authority responsible for confirming private addresses, an embassy, a notary or a police department.
- if none of the above documents can be produced, a utility bill to the exclusion of other documents.
The allotted NIN will be communicated automatically to the person for whom the number was created (by post to the private address communicated). It will further be communicated on request to the depositor who applied for the NIN at the RCS, if the person concerned authorized it and the depositor has declared such authorisation in the requisition form. The newly created NIN will in such case appear in the filing confirmation received by the depositor upon the application filed with the RCS.
Neither the NIN nor any of the supporting documents will be publically available to third parties nor published on the LBR websites or disclosed in any related RCS documents.
There will be a transition period (which details are yet to be indicated by the LBR) during which the NINs can be communicated by registered entities on a voluntary basis. Following the transition period, the communication of a NIN will become mandatory. Failure to communicate a NIN, or applying for a NIN and submitting the relevant supporting documents will result in the blocking of all future filings made by the entity with the RCS.
It is therefore recommended that registered entities communicate the missing NIN of any natural persons registered in their file and/or organize collection of the requested NIN or supporting documents as soon as possible.
3. Checking the consistency of Luxembourg addresses
Pursuant to Article 12ter of the 2002 Law, a consistency check will be made by the RCS against the National Register of Localities and Streets (Registre national des localités et des rues) for all Luxembourg addresses that must be registered with the RCS, including :
- the registered office of registered entities; and
- the address of the persons and entities registered in a file and who are resident in Luxembourg.
1 Available here
2 Available here