Luxembourg Business Register: additional filing formalities for natural persons take effect from 31 March 2022
We previously discussed the upcoming obligation for natural persons and entities registered with the Luxembourg Register of Trade and Companies (Registre de commerce et des sociétés) (RCS) to provide a Luxembourg national identification number (matricule) (LNIN) for natural persons registered in their file, such as managers, directors, shareholders, partners, liquidators, authorised representatives or auditors. The Luxembourg Business Register (LBR) has now confirmed this obligation is to be implemented from 31 March 2022.
This means that, from 31 March 2022 on, it will no longer be possible to register a new natural person or to modify a filing concerning a natural person without providing a LNIN. If a natural person does not have a LNIN, one must be requested as part of the RCS procedure. In such a case, the last name, first names, date, place and country of birth, nationality, gender and private home address, alongside any other supporting documents proving the individual’s identity and private home address, will need to be communicated.
For filings not concerning a natural person (such as the change of registered office, modification of share capital, filing of annual accounts or merger proposal), there is an obligation to communicate a LNIN with regard to the natural persons who appear on the file of the entity concerned until the end of the transitional period (ending date still to be confirmed). However, a LNIN may still be provided on a voluntary basis. Following the end of the transitional period, a LNIN will become a mandatory requirement for all filings (even if the application request does not directly concern a natural person).
It is, therefore, strongly recommended that registered entities start communicating the missing LNIN of natural persons registered on their file, to avoid being blocked in their RCS filing process. DLA Piper Luxembourg is happy to assist you throughout this process. Do not hesitate to get in touch for more details.