“Failure to comply could lead to the rejection of future filings with the RCS, impacting critical processes,” said Bram Eijsbouts, chief commercial officer for Luxembourg and the Netherlands at IQ-EQ in a recent press release. Photo: IQ-EQ

“Failure to comply could lead to the rejection of future filings with the RCS, impacting critical processes,” said Bram Eijsbouts, chief commercial officer for Luxembourg and the Netherlands at IQ-EQ in a recent press release. Photo: IQ-EQ

As of 12 November 2024, Luxembourg requires all individuals associated with entities registered with the trade and companies register to either provide their existing national identification number or apply for one. Non-compliance will result in strict penalties.

Effective 12 November 2024, Luxembourg will implement a new regulation requiring all natural persons associated with entities registered with the Luxembourg trade and companies register (RCS) to provide a Luxembourg national identification number (LNIN), a 13-digit unique identifier also known as the ‘matricule number,’ to ensure compliance with business registration regulations.

Bram Eijsbouts, chief commercial officer for Luxembourg and the Netherlands at IQ-EQ, a corporate services provider, clients in a recent note that the regulation applies to a range of individuals, including company directors, managers, shareholders, liquidators, statutory auditors and legal representatives.

Under the new rules, individuals who already possess an LNIN must communicate it when filing with the RCS, either independently or as part of a modification. Those who do not have an LNIN must apply for one, submitting the necessary personal details and supporting documents. The number is issued in accordance with the amended law of 19 June 2013 on the identification of natural persons.

According to Eijsbouts, the Luxembourg Business Registers (LBR) requires individuals applying for an LNIN to provide essential personal information, including their full name, date and place of birth, nationality, gender and private residence address. Additionally, applicants must submit supporting documentation to prove their identity and address, such as an identity card, passport or a utility bill dated within the last six months.

A transitional period will follow the implementation of the regulation, allowing time for entities and individuals to adapt to the new requirements and collect the necessary documentation. After this period, failure to comply with the LNIN communication requirement will prevent the completion of any filing proceedings with the RCS.

First announced in a public notice by the LBR in October 2021, the change was updated in September 2024, confirming that the revised registration requirements would come into effect in November 2024.

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