Legal & governance

Domiciliation means establishing your company's registered office at the address of a domiciliation agent, together with services (corporate secretarial, administrative follow-up) and a written agreement. Note that it is an activity regulated by the law of 31 May 1999 and reserved for approved professionals, including chartered accountants registered with the Ordre. It should not be confused with the mere renting of an address offered by unauthorised operators. Domiciliation is mainly intended for companies without a commercial activity of their own requiring premises (holdings, SOPARFIs, wealth-holding companies): companies with a commercial purpose subject to a business permit must have real infrastructure suited to their activity. We steer you towards the solution that complies with your situation.

Yes. As chartered accountants registered with the Ordre des Experts-Comptables of Luxembourg, we belong to the regulated professions authorised to act as domiciliation agents, within the strict framework of the law of 31 May 1999. We also offer a prestigious address in the heart of Luxembourg City, recognised and credible internationally: an asset for your company's image. Every domiciliation is governed by a written agreement and comes with the due-diligence and compliance obligations that protect your company as well as ours. It is the guarantee of a serious, compliant domiciliation, to be distinguished from mere address-provision offers by unapproved operators.

“Substance” refers to the economic and decision-making reality of your company in Luxembourg, an issue increasingly scrutinised by tax authorities, in Luxembourg and abroad. Depending on your activity and structure, it may involve a genuine address, management bodies actually present and taking decisions locally, adequate resources, and meetings and decisions held in Luxembourg. A company without sufficient substance runs the risk of tax reclassification. We help you assess the level of substance required for your situation and put it in place concretely.

Yes. We can provide a Luxembourg director or manager, within a clear framework of responsibilities, independence and fees set out in an agreement. This is not a mere formal mandate: you rely on a qualified partner who adds real value to governance and decision-making (board meetings, general meetings, trade-offs). We discuss it together beforehand, because such a mandate carries genuine responsibility: we accept it when the structure, the activity and the level of transparency allow. It is a mark of seriousness, not a box to tick.

Yes. We take care of the complete cycle of your corporate obligations: convening and organising general meetings (in particular the annual meeting approving the accounts), drafting the minutes, keeping the registers up to date, and completing the ensuing legal formalities (filings, publications). You can be sure that your company's legal life is conducted properly and on time, without having to follow every deadline yourself.

Yes. We support all the routine amendments to your company's articles: change of registered office, capital increase or reduction, change of corporate purpose, change of name. We prepare the necessary documents, coordinate the notarial deed where required, and handle publication formalities and register updates. Your company thus remains compliant at every stage of its development.

FATCA (the US standard) and CRS (the international standard for automatic exchange of information) require certain entities to identify and report accounts and beneficiaries with a foreign tax connection. Not all companies are affected in the same way: it depends on your nature (in particular whether you qualify as a “financial institution” under these standards, which often covers holdings and investment structures) and on your shareholders. We analyse your situation, determine your classification and handle the resulting reporting obligations, to keep you clear of any non-compliance risk.

They are two distinct control functions, often confused. The commissaire aux comptes (supervisory auditor) provides internal oversight of the company: it checks the accounts and reports to the shareholders (article 443-2 of the 1915 law). This mandate may be held by a chartered accountant such as ourselves, and is required by default for SAs and for structures exceeding certain thresholds. The réviseur d'entreprises agréé (approved statutory auditor) carries out the statutory audit of the accounts: a separate engagement strictly reserved for that profession, which becomes compulsory above higher thresholds (balance sheet, turnover, headcount). In short: we hold supervisory auditor (commissaire aux comptes) mandates, but do not perform statutory audits, which fall to approved auditors. We help you determine which form of control applies to your company.