On 1 October 2021, the Luxembourg Business Register informed that any natural person to be registered with the Luxembourg trade and companies register ("RCS") in any capacity whatsoever (manager, director, shareholder, partner, auditor, authorised representative, etc.) will have to communicate their Luxembourg national identification number ("LNIN"). This requirement will apply to all individuals residing in Luxembourg or abroad.

For the individuals who already have an LNIN, this number will have to be communicated and recorded during the filing process relating to the legal entities which these individuals are linked to. For individuals who do not have an LNIN, a request to the RCS to obtain an LNIN number for natural persons will have to be made by the person in charge of the filing process relating to the legal entities which these individuals are linked to. Information relating to the nationality, gender and place of residence will have to be communicated to the RCS for the LNIN application.

The LNIN issued by the RCS for a natural person not residing in Luxembourg will be for the sole purpose of creating the number of this natural person in the National Register of Natural Persons, without creating any obligations pursuant to this LNIN attribution, and this LNIN (as well as information communicated which supported the LNIN request) will not be registered with the RCS nor be public.

The Luxembourg Business Register indicated that this new requirement will start applying at the end of the first quarter of 2022 for all natural persons to be registered with the RCS and those already registered with the RCS.

From a practical perspective, LNINs shall be requested from the RCS as soon as possible for all natural persons already recorded in the RCS because of their mandate or shareholding relationship with a legal entity and they will have to comply as from the date when this LNIN requirement becomes compulsory. As from this date, which is to be precisely indicated, a filing procedure (recording or update) for a legal entity will not be possible if the natural persons related to that company have not communicated their LNINs, which would potentially not be without any operational impacts for the company.

We are available at paralegal@atoz-services.lu to help you comply with this new requirement.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.