Luxembourg national identification number requirements
New obligation for individuals registered with RCS
Effective from 12 November 2024, all individuals registered with the Luxembourg Trade and Companies Register (Registre du Commerce et des Sociétés, “RCS”), including non-residents such as foreign partners or managers, will be required to obtain a Luxembourg national identification number if they do not already have one. This measure applies in accordance with Article 12bis of the amended law of 19 December 2002.
Who is affected?
This requirement is mandatory for all individuals, whether newly registered or already listed in the RCS. The Luxembourg national identification number will be necessary to complete any filing or update to personal information within the register.
Does having a Luxembourg national identification number have any consequences?
The Luxembourg National Identification Number (matricule) is a unique administrative identifier required for individuals, including foreign shareholders or directors registered with the RCS. This number is strictly for administrative purposes and does not serve as a tax identification number, nor does it imply any registration with Luxembourg’s social security system. It remains private and does not impose any tax liabilities or social security obligations for non-residents, beyond its use in official administrative processes.
Process for foreign nationals
Individuals without a prior connection to Luxembourg, will be assigned with the Luxembourg national identification number during the registration process. Essential details, such as nationality, gender, and private residence, will be needed to facilitate the issuance of the Luxembourg national identification number. However, this personal information will not be publicly visible and will only be transferred to the National Register of Natural Persons.
Where to find more information?
Further details can be found in the public notice and brochure available on the RCS website. We recommend reviewing these documents for a comprehensive understanding of the new requirements.
Should you need help with the process or ensuring compliance with these new obligations, we remain at your service to guide you through the necessary steps.
New obligation for individuals registered with RCS
Effective from 12 November 2024, all individuals registered with the Luxembourg Trade and Companies Register (Registre du Commerce et des Sociétés, “RCS”), including non-residents such as foreign partners or managers, will be required to obtain a Luxembourg national identification number if they do not already have one. This measure applies in accordance with Article 12bis of the amended law of 19 December 2002.
Who is affected?
This requirement is mandatory for all individuals, whether newly registered or already listed in the RCS. The Luxembourg national identification number will be necessary to complete any filing or update to personal information within the register.
Does having a Luxembourg national identification number have any consequences?
The Luxembourg National Identification Number (matricule) is a unique administrative identifier required for individuals, including foreign shareholders or directors registered with the RCS. This number is strictly for administrative purposes and does not serve as a tax identification number, nor does it imply any registration with Luxembourg’s social security system. It remains private and does not impose any tax liabilities or social security obligations for non-residents, beyond its use in official administrative processes.
Process for foreign nationals
Individuals without a prior connection to Luxembourg, will be assigned with the Luxembourg national identification number during the registration process. Essential details, such as nationality, gender, and private residence, will be needed to facilitate the issuance of the Luxembourg national identification number. However, this personal information will not be publicly visible and will only be transferred to the National Register of Natural Persons.
Where to find more information?
Further details can be found in the public notice and brochure available on the RCS website. We recommend reviewing these documents for a comprehensive understanding of the new requirements.
Should you need help with the process or ensuring compliance with these new obligations, we remain at your service to guide you through the necessary steps.