The LBR has recently issued a public notice specifying new rules relating to the filing process of documents with the Luxembourg Trade and Companies Register (the “RCS”). These new rules aim to enhance digitalisation, thereby easing the document-filing process with the RCS.
The new procedure will implement a new technical process whereby HTML forms will replace the traditional PDF format, which was problematic in certain circumstances in the past.
The most important change to the filing process is that every natural person registered with the RCS in any capacity whatsoever will need to be identified by a Luxembourg national identification number (LNIDN) upon filing. The following three scenarios shall be considered in connection with this new requirement: (i) the natural person has an LNIDN and is not yet registered with the RCS; (ii) the natural person does not have an LNIDN and is not yet registered with the RCS and; (iii) the natural person is already registered with the RCS prior to the new rules coming into effect.
The natural person has an LNIDN and is not yet registered with the RCS
The filing applicant must provide the individual LNIDN in the filing application at the time of registering the relevant natural person.
The natural person does not have an LNIDN and is not yet registered with the RCS
For a natural person who does not have an LNIDN, a specific process will be implemented at the time of registering such person whereby the filing applicant will need to provide specific information such as on the nationality, gender and private address of the relevant natural person. Supporting documents evidencing the accuracy of the above information (i.e. copy of the ID card, certificate of residency, etc.) must be provided. Upon receipt of the required information, the natural person will be allocated an LNIDN.
The natural person is already registered with the RCS prior to the new rules coming into effect
For these natural persons, the LNIDN will need to be entered into the RCS. There will be a transition period during which communication of the LNIDN to the RCS will be voluntary. After that transition period, the LNIDN of any registered natural person must be entered into the RCS in order for a new filing for an entity (to which the natural person is registered in the RCS file of) to be accepted.
The consistency of Luxembourg addresses indicated in the RCS filing application will be automatically checked against the information in the National Register of Localities and Streets (‘registre national des localités et des rues’).
Entry into effect
These new rules will become applicable as at the end of the first quarter of 2022 (subject to the transition period described above for natural persons who are already registered with the RCS). The LBR will communicate in due course the precise date from which these changes apply.