Luxembourg RCS: is your entity ready for LNIN compliance?

All entities registered with the Luxembourg Trade and Companies Register have until 1 October 2025 to update the Luxembourg national identification numbers of all individuals recorded in their file. This includes shareholders, directors, managers, day-to-day managers and auditors. 

Entities that have not completed this update by the October deadline will be prevented from accessing filing services with the Luxembourg Trade and Companies Register (RCS). This includes the deposit of annual accounts, changes to directors or managers, registered office amendments and other corporate filings which may be required for certain key transactions. The restriction will remain in place until the missing information has been provided.  

To prevent any disruptions in your entity’s administration and operations, it is strongly advised to verify whether all individuals concerned already have a Luxembourg national identity number (LNIN) or need to request one, and to complete all necessary actions ahead of the deadline. 

What is a LNIN filing? 

The LNIN is a unique identification number assigned by the National Register of Natural Persons (Registre National des Personnes Physiques). For people affiliated with the Luxembourg social security system, the LNIN corresponds to the commonly known “Matricule” or “CNS” number. 

LNIN applications require details including last name, first names, date and place of birth, nationality, gender and private residence. Supporting documents for identity verification and proof of residence must also be included. Once filed, the LNIN will not be publicly available on the RCS.  

Read more about the RCS requirements for LNIN.  

Action required 

Ensuring timely compliance will safeguard your entity’s good standing, avoid last-minute complications and guarantee continued access to essential filing services. Entities must: 

• verify whether all individuals linked to your entity (for example, shareholders, directors, managers, authorised signatories) have an LNIN recorded with the RCS

• where LNINs are missing, initiate the filing process without delay

• complete the update well in advance of 1 October 2025 to avoid disruption and administrative bottlenecks 

LNIN filing fees 

Effective from 1 June 2025, the RCS introduced a fee of €10.95 per LNIN filing. 

Next steps 

Clients are strongly encouraged to review their RCS records as soon as possible and / or reach out to Ogier's team for expert assistance in navigating this process.

How Ogier can help 

Our team is available to assist with the verification and updating process with the RCS and to provide further guidance. 

About Ogier

Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.

Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found under Legal Notice