01 Sep 2021

From mid-November 2021, when information about any natural person (including directors and shareholders) is entered into the Luxembourg Companies Register, it will be necessary to communicate a Luxembourg national identification number (tax number, matricule). If a natural person to be registered with the RCS does not have such a number, it will be assigned to him at the time the data is entered into the Register. However, this number will not be public, will not be disclosed to third parties, or displayed on pre-filled requisition forms.

For the purposes of creating a national identification number, the RCS will request information on the nationality, gender, place of residence of a natural person, along with supporting documents. This information will be needed for the sole purpose of the assignment of the number.

For natural persons already registered with the RCS, the information related to the Luxembourg national identification number will also be required. While initially it will have to be communicated on a voluntary basis, it will subsequently be mandatory: no other changes will be possible to register without this number.

In addition, an automatic check on the Luxembourg addresses communicated to the RCS will be carried out in relation to the information contained in the National Register of Localities and Streets. If the address does not match the Register, it cannot be entered. Exceptions will be made for cases where the address is valid but has not yet appeared in the National Register for technical reasons.