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New RCS requirement: Luxembourg’s National Identification Number

From November 12, 2024, any individual registered, or required to be registered, in the records of a Luxembourg Trade and Companies Register (RCS) entity must obtain or request a Luxembourg National Identification Number (LNIN). For the thousands of entities registered in Luxembourg, this is a significant operational change with a tight compliance window.

Laurent Goyer, counsel at A&O Shearman, and senior manager Karolina Gacka explain the new requirements and what they mean in practice.

What exactly does the LNIN requirement cover, and who is affected? What are the steps entities need to…

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