In our recent legal update, we advised that on 6 September 2024 the Luxembourg Trade and Companies Register (Registre de Commerce et des Sociétés de Luxembourg, the "RCS") had issued a public notice and a guide on new requirements that will apply to filings with the RCS. In March 2025, the RCS announced new deadlines with respect to these requirements.
Background
Since 12 November 2025, all natural persons registering with the
RCS in any capacity (e.g., shareholder, partner, director, manager,
agent, auditor) must provide their Luxembourg national
identification number ("LNIN").
Initially, natural persons already registered were invited to
update their information on the RCS and provide their LNIN free of
charge.
Latest Developments
On 3 March 2025, the RCS announced new deadlines with respect to these updated filing requirements.
31 May 2025 – the specific formality of filing with the RCS, which permits the updating of the LNIN for registered natural persons, will remain free of charge until 31 May 2025.
1 June 2025 – updating the LNIN for registered natural persons will incur a fee starting from 1 June 2025.
1 October 2025 – if the LNINs are not updated prior to 1 October 2025, the RCS reserves the right to restrict access to the filing formalities for the entities concerned until the LNINs have been communicated to the RCS and their situation has been regularized.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
