Upcoming changes to the formalities to be carried out with the RCS

On 1 October 2021, the Luxembourg Business Register (the LBR) issued a public notice available on its website, announcing a number of upcoming changes to the formalities to be carried out with the Luxembourg Trade and Companies Register (RCS).

What is changing and how will it affect existing and new filings with the RCS?

Two main elements of the LBR’s filing formalities are due to change.

Registration of the Luxembourg national identification number

The LBR’s main upcoming change relates to the registration of a Luxembourg national identification number for any natural person registered with the RCS.

Any person and entity registered with the RCS will have to communicate such identification number, pursuant 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.

Two scenarios arise from the foregoing:

1. A natural person to be registered with the RCS who already have a Luxembourg national identification number

   In such case, the applicant must communicate his/her existing Luxembourg national identification number to the RCS; or

2. A natural person to be registered with the RCS who do not have a Luxembourg national identification number yet

   A new identification number will be made available by the LBR to the applicant upon acceptance of his/her registration with the RCS.

To this end, the applicant will need to provide the following additional information via the LBR requisition forms:

• his/her nationality;
• his/her gender; and
• his/her private residence.

The above will need to be supported by:

• an identification document of the applicant (e.g. identity card, passport);
  proof of private address (eg certificate of residence, declaration of honour certified by a competent authority, utility bill).

It is to be noted that the two abovementioned scenarios will equally apply to natural persons that were already registered with the RCS before the implementation of the new requisition form.

A specific procedure to register an existing identification number or to create a new identification number for existing registrations will be made available on the RCS website. This procedure will initially be applicable on a voluntary basis, but shall become mandatory.

In relation to the above, the LBR underlines the fact that the national identification number will at any time remain confidential and will not be publicly accessible to third parties.

Verification of Luxembourg addresses

Another change which will be implemented is the verification of the Luxembourg addresses communicated to the RCS. When a filing will be made, the Luxembourg address indicated on the RCS form will be automatically checked for consistency with the information in the National Register of Localities and Streets.

When will the new formalities be implemented?

The abovementioned new formalities are due to start at the end of the first quarter 2022.