Overview
| Field | Value |
|---|---|
| Region | Europe |
| ISO 3166-1 | LU / LUX |
| Registry | LBR (RCS) |
| Last updated | 2026-05-06 |
Identifiers
Collect two identifiers from each business customer in Luxembourg and submit them as strings on the application body.| API field | Local name | Issuer |
|---|---|---|
businessInfo.taxId | Numéro de matricule / numéro de dossier | ACD (direct taxes); AED (VAT) |
businessInfo.businessEntityId | Numéro RCS | LBR (RCS) |
Sector regulators
CSSF · CAA · BCL
Legal structures
| Local name | Abbreviation | Description |
|---|---|---|
| Société à responsabilité limitée | SARL | Private limited-liability company; 1–100 shareholders; minimum capital €12,000 (fully paid); the most common SME and subsidiary form. Equivalent to a US LLC. |
| Société à responsabilité limitée simplifiée | SARL-S | Simplified SARL with €1 minimum capital; no notarial deed required; restricted to natural-person shareholders; intended for early-stage or low-capital ventures. Equivalent to a US LLC. |
| Société anonyme | SA | Public limited company with freely transferable registered shares; minimum capital €30,000 (25% paid on formation); board or sole-director governance; mandatory audit. Closest US equivalent: C-Corp. |
| Société par actions simplifiée | SAS | Simplified joint-stock company introduced in 2016; minimum capital €30,000; notarial deed required; wide governance flexibility; shares transferable. Closest US equivalent: C-Corp. |
| Societas Europaea | SE | European public limited company governed by EC Regulation 2157/2001 and the Luxembourg Law of 25 August 2006; minimum capital €120,000; formed by cross-border merger or conversion of an SA; shares freely transferable. Closest US equivalent: C-Corp. |
| Société en commandite par actions | SCA | Partnership limited by shares; one or more unlimited-liability gérants (general partners) plus limited shareholders holding freely transferable shares; used for listed vehicles and fund structures. Closest US equivalent: LP. |
| Société en commandite simple | SCS | Simple limited partnership with separate legal personality; no minimum capital; one or more unlimited-liability general partners plus one or more limited partners. Closest US equivalent: LP. |
| Société en commandite spéciale | SCSp | Special limited partnership without separate legal personality; no minimum capital; dominant vehicle for Luxembourg private equity and alternative investment funds; obligations fall on the general partner. Closest US equivalent: LP. |
| Société en nom collectif | SNC | General partnership; two or more partners each bearing unlimited joint-and-several liability; separate legal personality upon RCS registration; no minimum capital. Closest US equivalent: General Partnership. |
| Entrepreneur individuel | — | Sole trader — a natural person conducting commercial or craft activity under their own name; registered with the RCS; unlimited personal liability; annual accounts filing required only if turnover exceeds €100,000 excl. VAT. Equivalent to a US Sole Proprietorship. |
| Société coopérative | SC | Cooperative company with variable capital and a variable number of members; shares are non-transferable to third parties; requires at least two founding members; registered with the RCS. Closest US equivalent: Cooperative. |
| Société civile | — | Civil-law company for non-commercial purposes such as asset holding, agricultural, or liberal-profession activities; no minimum capital; partners bear unlimited liability proportional to their interest. Closest US equivalent: General Partnership. |
| Groupement d’intérêt économique | GIE | Economic interest grouping; an intermediate structure between a company and an association, with legal personality; no minimum capital required; used for pooling resources among existing businesses. Closest US equivalent: Business Trust. |
| Association sans but lucratif | ASBL | Non-profit association; minimum two members; no profit distribution; must register with the RCS; commonly used by charities, professional bodies, and civil-society organisations. Closest US equivalent: Nonprofit Corporation (501(c)(3)). |
| Succursale (branche d’une société étrangère) | — | Registered branch of a foreign company; not a separate legal entity — the parent company bears full liability; must register with the RCS and obtain an autorisation d’établissement before commencing activity. Closest US equivalent: Branch/Rep Office. |
How documents combine
For each evidence area, this table shows whether the listed documents are alternatives (any one of) or a bundle (all required). The artifact-by-artifact lookup follows below.| Evidence area | Documents needed |
|---|---|
| Legal Registration | Extrait RCS |
| Constitutive Documents | Any one of: Acte constitutif · Statuts |
| Tax Registration | All required: Certificat d’immatriculation TVA + Avis de numéro de dossier |
| Operating Permit | Autorisation d’établissement |
| Governance Records | Extrait RCS |
| Signing Authority | Any one of: Résolution du conseil de gérance · Résolution du conseil d’administration · Procuration notariée |
| Address | Any one of: Contrat de bail · Facture de services · Relevé bancaire |
Documents to collect
The physical documents you’ll collect from your customer, with the evidence area each one proves. One document can prove multiple areas — for example, Brazil’s Cartão CNPJ covers both tax and business-registration proof, so it appears once with both areas listed.| Document | Proves |
|---|---|
| Extrait RCS | Legal Registration, Governance Records |
| Acte constitutif | Constitutive Documents |
| Statuts (SA / SARL — notarised) | Constitutive Documents |
| Certificat d’immatriculation TVA (AED) | Tax Registration |
| Avis de numéro de dossier (ACD) | Tax Registration |
| Autorisation d’établissement | Operating Permit |
| Résolution du conseil de gérance | Signing Authority |
| Résolution du conseil d’administration (board resolution) | Signing Authority |
| Procuration notariée (notarised power of attorney) | Signing Authority |
| Contrat de bail | Address |
| Facture de services (≤90 jours) | Address |
| Relevé bancaire (≤90 jours) | Address |
| Sector-Specific License | Agrément ministériel (sector-specific), Licence CSSF (banking, payment, investment, e-money), Agrément CAA (insurance, reinsurance) |
Collection notes
- Legal Registration: Issued by LBR; digitally signed; reflects RCS status as of day before issuance. Collect current dated extract.
- Constitutive Documents: SA, SARL, SCA, SE: notarial deed mandatory; filed at RCS + published in RESA. SARL-S and SCSp/SCS: private deed permissible. Request latest consolidated version.
- Tax Registration: Two separate identifiers from two authorities. VAT: AED portal. Direct-tax 11-digit matricule/dossier: ACD letter or account statement.
- Operating Permit: Issued by Ministry of Economy via MyGuichet.lu; covers professional integrity + qualifications; required before commencing commercial activity.
- Sector-Specific License: CSSF covers credit institutions, payment institutions, AIFMs, UCITS ManCos, CASPs (MiCAR — Law of 6 Feb 2025), PSPs. CAA covers (re)insurers.
- Governance Records: Lists current gérants (SARL), administrateurs/directeurs (SA), gérants commandités (SCA/SCS/SCSp). Annual or event-driven updates filed with LBR.
- Signing Authority: Board/managers’ resolution authorising the signatory. Luxembourg is a Hague Apostille Convention party (eff. 1979-06-03); apostille eligible.
- Address: Conduit universal policy: lease (no time bound) OR utility bill OR bank statement, with utility/bank dated within 90 days. Same evidence satisfies both registered-address and operating-address checks.
Person roles
When you submit a person on the application body, set theirrole to one of Conduit’s canonical BusinessPersonRole values. Use this table to map a local corporate-governance title onto the right canonical role.
| Local role | Canonical API role | Description |
|---|---|---|
| Gérant (SARL / SCSp / SCS) | CONTROLLING_PERSON | Operational manager appointed by shareholders; binds the company day-to-day. |
| Administrateur (SA — board member) | CONTROLLING_PERSON | Member of the conseil d’administration; governance role. |
| Directeur général (SA) | CONTROLLING_PERSON | Executive director with day-to-day management authority delegated by the board. |
| Président du conseil d’administration | CONTROLLING_PERSON | Chair of the SA board; governance role, not operational. |
| Associé commandité / Gérant commandité (SCA/SCS/SCSp) | LEGAL_REPRESENTATIVE | Unlimited-liability general partner; manages and legally binds the entity. |
| Mandataire / Fondé de pouvoir | LEGAL_REPRESENTATIVE | POA holder authorised to bind the entity; instrument filed or produced on demand. |
Notes
- SCSp has no legal personality. Obligations fall on the general partner; KYB should target the GP entity for registration/governance documents, not the SCSp itself.
- Two-tier tax ID system. Luxembourg issues separate identifiers for direct tax (ACD — 11-digit matricule/dossier) and VAT (AED — LU + 8 digits). Both may be required; do not conflate them.