Since 12 November 2024, it has been mandatory to register the Luxembourg national identification number for all natural persons listed in the files of a company/entity registered with the Luxembourg Trade and Companies Registry (Registre de Commerce et des Sociétés, Luxembourg or the “R.C.S. Luxembourg“), in whatever capacity (for example, shareholders of an S.à r.l., any company representative such as directors (administrateurs) managers (gérants), auditors (commissaires), delegates in charge of day-to-day management (délégués à la gestion journalière), etc.).

Note: There are some exceptions (particularly those linked to court-appointed representatives (mandataires judiciaires), and representatives of a foreign company with a Luxebourg branch).

2 possible scenarios:

  1. The person already has a Luxembourg national identification number (a person residing or working in the Grand Duchy of Luxembourg).

Solely the Luxembourg national identification number of the natural person registered with the R.C.S. Luxembourg must be submitted.

Note: The last, middle and first names given must match the information registered with the National Registry of Natural Persons (Registre national des personnes physiques).

  1. The person does not yet have a Luxembourg national identification number.
    • Requesting the creation of a Luxembourg national identification number

To that end, certain information (such as full names, date, place and country of birth, citizenship, gender, complete and precise private residential address) and supporting documentation for identity and the place of residence (valid passport or national identity card) are to be submitted to the R.C.S. Luxembourg.

    • Issuance of a Luxembourg national identification number

The number created by the R.C.S. Luxembourg administrateur will automatically be sent by mail to the private residence of the natural person concerned. When making the request, it is also possible to request that the number be provided to a representative authorised for that purpose.

Note:

  • The information submitted (gender, citizenship, private residential address) will solely be sent to the Government IT Centre (Centre des Technologies de l’Information de l’Etat or “CTIE“) for the purpose of creation of the national identification number. It WILL NOT BE TRANSCRIBED onto R.C.S. Luxembourg extracts for the company/entity concerned and WILL NOT BE ACCESSIBLE TO THE PUBLIC.
  • During a transitional period (not yet know at this time):
    • All filings not having anything to do with a person registered with the R.C.S. Luxembourg (for example, those related to annual accounts, a transfer of registered office, change of corporate name, etc.), will be possible without having to register the Luxembourg national identification number of each natural person for the company/entity concerned.
    • However, any filings concerning a natural person (for example, appointment of a new director, change of a shareholder in an S.à r.l., etc.) will only be accepted after having provided the Luxembourg national identification number of that person.

Once the transitional period has expired, all formalities and/or filings with the R.C.S. Luxembourg will only be possible if the formalities related to the Luxembourg national identification number for all natural persons associated with the company/entity concerned have been carried out.

For any question or assistance concerning these formalities, do not hesitate to contact us. We would be glad to support you in carrying out these processes.

By Jean-Philippe FRANCOIS and Christelle PATARD.