As of November 12, 2024, with the implementation of new forms in HTML format that may be completed directly online (which will replace the current application forms in PDF format), persons and entities registered with the Registre de commerce et des sociétés, Luxembourg (the “RCS”) must provide the Luxembourg national identification number (the “NIN”) for any natural person registered with the RCS, within their file, according to Article 12bis of the amended Law of 19 December 2002 on the register of commerce and companies and the accounting and annual accounts of undertakings ("RCS Law").
The NIN, as provided for by the amended Law of 19 June 2013 on the identification of natural persons, is more commonly known as the “numéro de matricule” or “numéro CNS”.
Persons who do not have this number will be assigned one during the registration process with the RCS.
1. This measure affects all natural persons registered with the RCS, within the file of an entity registered in any capacity whatsoever (as a shareholder, agent, person responsible for auditing accounts, etc.).
As an exception, this number should not be communicated when the natural person is (i) a judicial agent appointed in the context of a procedure registered with the RCS or (ii) an agent of a foreign company having opened a branch in the Grand-Duchy of Luxembourg.
2. If the natural person already has a NIN, it must be communicated. In this case, the number will be filled in the field of the designated application form, in addition to the usual identification information (name, first names, date, place and country of birth).
No supporting documents concerning the NIN are to be attached. The applicant must however be in possession of this information when filing with the RCS.
3. If the natural person to be registered with the RCS does not have a NIN, the creation of this number must be requested with the RCS during the registration process.
The manager of the RCS will collect specific data only for the purposes of creating this number in the database of the Registre national des personnes physiques, at the time of acceptance of the filing request with the RCS. In other words, this information will not be registered with the RCS but will be transmitted to the Centre des technologies de l’information de l’Etat to be filed with the Registre national des personnes physiques.
The following additional information (in addition to name, first names, date, place and country of birth) will be provided via the new form:
- nationality;
- gender (male, female, unknown); and
- private domicile (number, street, postal code, locality, country).
In addition, following supporting documents shall be submitted in support of the application to the manager of the RCS:
- As to the identity of the person for whom a NIN is to be created: a valid identity card or passport;
- As regards the address of his private domicile (if this information is not given on the identity document): a residence certificate issued by the municipalities or an official document from the competent regional authority, a declaration on the honour of the person concerned certified by the competent regional authority, an embassy, a notary, a police station or, if none of these documents can be provided, a water, electricity, gas, telephone, Internet access bill. The documents relating to the address of the private domicile must not be older than 6 months.
The additional information provided shall be in accordance with the submitted supporting documents.
Criminal records, applications for registration on the electoral roll, lease agreements, tax bulletins, bank statements, insurance policies, purchase invoices, residence cards, etc. will not be accepted.
For documents that are not in French, German, Luxembourgish or English, a translation (simple, unsworn) must be provided.
4. If the individual is already registered with the RCS before the new HTML forms are made available, the information concerning the NIN will also need to be filed with the RCS. The procedure described in points 2. and 3. above are applicable.
During a first transitional period, aimed at allowing registered entities to adapt to this new obligation and to obtain the necessary documents and information, the NIN shall be provided on a voluntary basis. In a second stage, its filing shall become mandatory. The duration of the transitional period has not yet been published.
5. The registration or application for the creation of a NIN should be made whenever (i) an initial registration filing is made with the RCS or (ii) upon a modification filing with the RCS, as well as (iii) by way of a specific action for updating the NIN that allows the already existing national identifier number to be communicated or a new NIN to be created and assigned (outside of a filing process with the RCS).
The NIN is not public. Following its creation/allocation by the manager of the RCS, the Centre des technologies de l’information de l’Etat will send the NIN to the person for whom it was created, by mail to the private domicile address as communicated during the RCS registration process.
However, the applicant who made the request for the creation of a NIN may also receive this information if the person concerned has duly authorised such communication, by way of a declaration to the manager of the RCS at the time of its request, by ticking the appropriate box on the application form. In this case, the newly created NIN will appear on the deposit receipt that the applicant receives from the RCS manager.
6. Finally, with the introduction of the new forms, an automatic consistency verification of Luxembourg addresses communicated to the RCS against the information contained in the Registre national des localités et des rues will also be carried out.
The Luxembourg address to be entered on the requisition form when a filing request is created must be consistent with the information contained in the aforementioned register. All addresses in Luxembourg to be registered with the RCS are concerned by this verification, whether it is the registered office of the registered entity or the address of persons and entities registered on a file and resident in Luxembourg.
The addresses, as listed in the Registre national des localités et des rues, can be found here.
