Luxembourg

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)

Tax ID: 11-digit national identifier for legal entities (year 4 digits + legal form code 2 digits + sequence 5 digits). VAT number prefixed LU (8 digits) issued by AED. Registration number: Prefix letter + digits, e.g. “B 283312”. “B” denotes commercial companies; other prefixes (A, C, D, E, F, G, H) cover other registrant categories.

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
Good Standing	Extrait RCS

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, Good Standing
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)

Not applicable in Luxembourg: Ownership Records. Skip these areas — no local artifact exists.

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.
Good Standing: Luxembourg is a subsumed-by-extract jurisdiction: the dated Extrait RCS issued by LBR reflects registry status as of the day before issuance and serves as the CoGS equivalent; no separate good-standing certificate is issued. Collect the Extrait RCS under business_registration.

Person roles

When you submit a person on the application body, set their role 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.

Overview

Reference

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Asia-Pacific

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes

​Overview

​Identifiers

​Sector regulators

​Legal structures

​How documents combine

​Documents to collect

​Collection notes

​Person roles

​Notes

Overview

Identifiers

Sector regulators

Legal structures

How documents combine

Documents to collect

Collection notes

Person roles

Notes