Change of format of the RCS filing forms from offline PDF to online HTML
In order to address the practical issues associated with the PDF format of the RCS filing forms that are well known by the users of the “Luxembourg Business Registers” portal, and implement a more user-friendly interface for such filings, the format of the RCS filing forms will change, as of the Implementation Date, from PDF forms that needed to be downloaded, filled out offline, and re-uploaded to the RCS portal, to HTML forms that will need to be directly filled out online via the RCS portal.
The RCS administrator already indicated in this respect that, as of the Implementation Date, any new filing request initiated via a new online HTML filing form will need to be filled out by the applicant only, i.e., the latter will no longer be able to forward the request to a third party for data entry purposes (as opposed to the offline PDF forms previously used that could be passed along to third parties for such purposes).
A new requirement for the natural persons registered with the RCS: the registration of a NIN
Taking the opportunity of the change of format of the RCS filing forms from offline PDF forms to online HTLM forms, the authorities also decided that the persons and entities registered with the RCS will now have to communicate, as of the Implementation Date, the Luxembourg national identification number (the “NIN”, a.k.a. matricule number or CNS number, as provided for by the amended law of 19 June 2013 relating to the identification of natural persons) for any natural person registered with the RCS that are related to such persons and entities.
Who is concerned?
Essentially all natural persons registered within the file of an entity registered with the RCS are concerned, in any capacity whatsoever (e.g., as a partner, agent, auditor, etc…) and whether such natural persons are new natural persons to be registered or natural persons already registered in the file of the entity concerned.
NIN will need to be requested and filled out when a natural person registers themself with the RCS, or filing a modification with the RCS (it will be mandatory when filing a modification for a change on natural persons and, during a transitional period only, optional when filing a modification not aiming at a change on natural persons).
A couple of exceptions will however exist where the NIN shall not be communicated, especially (i.) in case of a judicial representative appointed in the framework of a procedure registered with the RCS or when the natural person is an agent of a foreign entity’s branch opened in the Grand Duchy of Luxembourg).
Quid for the persons who do not already hold a NIN?
Although all the persons living and/or working in the Grand Duchy of Luxembourg have been granted a NIN, a number of natural persons registered with the RCS (especially foreign natural persons) do not.
In such a case, the creation of a NIN will have to be requested as part of the filing to be carried out with the RCS and the following information will need to be filled out in the requisition – HTML! – form:
Last Name; First Name(s) (as indicated in the supporting documentation); Date, Place and Country of Birth; Gender (male, female or unknown); Nationality; and Private home address (number, street, postal code, locality, country). It shall be noted that the authorities already confirmed that the information relating to the gender, nationality, and private domicile will not be registered with or disclosed by the RCS but rather sent over to the State Center of Information Technologies (Centre des technologies de l’information de l’Etat) in order to be registered in the National Register of Natural Persons.
Likewise, the NIN will not be publicly disclosed.
Last but not least, it is also important to note that supporting documentation must also be attached as proof in order to prove the identity of the person – i.e., by providing a copy of a national identity card or passport, and prove the address of the private residence – i.e., by providing official certificates of residency issued by a municipality, a declaration of honor from the person concerned stamped or countersigned by the regional authority responsible for confirming residential addresses such as an embassy, notary or police station, or, if none of these documents can be produced, a water, electricity, gas, telephone or internet access bill. This seems to be a strict list of supporting documents and the authorities already confirmed that a number of other documents will not be accepted such as criminal records, lease contract, tax statement … which we sometimes see in practice in the framework of certain AML/KYC situations.
Changes that enable a control of the Luxembourg addresses
In addition to the above, another substantial change relates to the Luxembourg addresses of the registered offices of the entities registered with the RCS, and persons and entities registered in a file and who are resident in the Grand Duchy of Luxembourg, which will be automatically checked and controlled by the Luxembourg authorities.
Essentially, such a control will consist in the Luxembourg authorities checking the consistency of the Luxembourg addresses filed with the RCS, that will, from the Implementation Date on, need to comply with and match the information contained in the National Register of Towns and Streets (Registre national des localités et des rues) available at “”.
Any Luxembourg address indicated in an RCS filing form will be automatically checked for consistency and, in the event of inconsistency, an error message will be displayed and the applicant will need to correct such address.
Useful links
More information on
Authors: , Partner, and , Senior Associate in the Corporate, M&A and Private Equity Department at BSP.