> ## Documentation Index > Fetch the complete documentation index at: https://v2.docs.conduit.financial/llms.txt > Use this file to discover all available pages before exploring further. # Luxembourg > How to collect KYB documents from business customers in Luxembourg (LUX) when onboarding through the Conduit API. ## 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.