Additional filing requirements rules to be applied initially as of 31 March 2022 (but currently postponed)
The Luxembourg Trade and Companies Registry (“RCS”) published a document as regards the new administrative formalities which needed to be complied with, initially, as of 31 March 2022 [whilst filing documents at the RCS] (the « Guidelines »). The initial effective date has been postponed and a new effective date shall be communicated by the RCS.
The Guidelines provide for a transitory period (which is yet to be determined) during which existing registrations must to be updated whereas for any new filings starting from the effective date the LNIN must be provided to the RCS.
The Guidelines are available for consultation under the website www.lbr.lu.
Changes applied by the Guidelines
As of the new effective date, every individual (natural persons) already registered (subject to the transitory period) or to be registered with the RCS will be required to provide a Luxembourg national identification number (the “LNIN”) on the RCS portal in connection with a registered entity.
This obligation will apply to all individuals, irrespective of their capacity (director, manager, shareholder, auditor, etc.) or residence.
The obligation to file a LNIN existed as of recently but only for individuals having such a LNIN (most commonly Luxembourg residents or cross-border workers (frontaliers)). LNIN will only be registered internally with the RCS and not be published for data protection reasons.
Persons concerned
As stated herebefore, the persons concerned are all individuals who are filed with the RCS in connection with a registered entity such as shareholders, directors, managers, statutory auditors, auditors, daily managers, etc.
[If the changes do not concern the individual concerned (for instance the change or registered address only of a registered entity), then the LNIN does not need to be provided.] not sure to understand?
Individuals who do not yet possess an LNIN will need to submit information on their names, places and dates of birth, nationality, gender and private address for the purpose of creating the LNIN to the RCS. Luxembourg resident persons should in theory have such a number which is also commonly referred to as matricule, numéro CNS or the Luxembourg fiscal identification number.
Non Luxembourg residents individual may however have a Luxembourg fiscal number which may be used as LNIN and thus no separate number must be requested.
Additional supporting documents such as ID card/passports and evidence of the private address must also be provided to the RCS in order to receive a LNIN.
The information on the individual’sa gender, nationality and private address will be registered with the Luxembourg National Register of Natural Persons and will be communicated to the RCS only in order to create the LNIN. The supporting documents will not be made available to the public by the RCS
Registration location
A dedicated RCS webpage will be put in place under the heading « Mise à jour de l’identifiant national luxembourgeois des personnes physiques inscrites au RCS » which will allow for the communication of an already existing LNIN as well as for request of users to create a LNIN.
Point 1.5. of the Guidelines however state that the submission process will not be impacted if a LNIN has not been updated during the transitory period.
After the transitory period
After the transitory period, among others submissions to the RCS will be blocked if LNIN are missing. This will thus have a direct impact on registered entities’ operations.
We encourage you to follow any updates directly on the website www.lbr.lu.and we will keep you informed on any details as concerns the Guidelines and the transitory period, as communicated by the RCS.