Company domiciliation in Luxembourg

The domiciliation framework combines a written agreement, documented AML/KYC onboarding and local follow-through for SOPARFIs, holdings, SPVs and other eligible asset-holding structures.

Discuss your registered office

Eligibility conditions

Acceptance criteria for structures whose actual activities do not require a separate operating establishment and whose AML/KYC and registered-office files meet the firm's requirements.

Eligible activities

  • SOPARFI and holdings of their own participations
  • Investment SPVs
  • IP-owning structures subject to activity review
  • Group financing subject to separate review
  • SPF (subject to legal conditions)
  • Asset holding vehicles
Asset holding purpose

Not eligible

  • Operational commercial activities
  • Daily sales or production
  • E-commerce without local substance
  • Activities requiring an operating establishment under a business permit
  • Companies without sufficient link to Luxembourg
Separate operating setup

Effective management

  • Meetings and key decisions in Luxembourg
  • Effective governance on site
  • Local signatures if necessary
  • Corporate registers available on site
  • Real economic substance
Presence required

Legal basis

  • Law of 31 May 1999 (as amended)
  • AML/CFT Law of 12 November 2004
  • Business permits (Law of 2 September 2011)
  • OEC regulations
  • Competent supervisory authority depending on domiciliary status
Regulated framework

Mandatory KYC/AML

  • Director identification
  • UBO and control chain
  • Documented source of funds
  • Sanctions and PEP screening
  • Periodic file review
Documented checks

The scope of the engagement

The agreement states the work performed by the firm and the acts that require a separate profession, engagement or third-party decision.

Included in the engagement

  • Eligibility assessment Review of the structure, its activity and the intended organisation before the registered office is accepted.
  • Registered office Establishment of the registered office under the written agreement concluded with the company.
  • Administrative follow-through Receipt of mail and maintenance of the elements agreed for the company's administrative life.
  • Relationship monitoring AML/KYC file updates based on changes brought to the firm's attention.

Out of scope

  • Notarial deeds Incorporation and amendments to the articles fall to the notary. The firm coordinates the documents and the timetable.
  • Director or manager mandate Serving as a corporate officer is governed by a separate engagement and never follows implicitly from domiciliation.
  • Bank account opening The onboarding decision belongs to the bank. The firm prepares and documents the file.
  • Statutory audit Statutory audit is reserved to the réviseur d'entreprises agréé, whose independence is incompatible with keeping the books.

Discuss your registered office setup

A written agreement, registered-office follow-through and documented checks for eligible structures.

Discuss your registered office

What domiciliation produces

Each service produces an identified deliverable, whose format and frequency are set by the engagement letter.

  • Domiciliation agreement

    Written contract Signed at onboarding

  • Digitised mail

    PDF scan and notification As agreed in the contract

  • Register of domiciled companies

    Register kept at the seat Kept current

  • AML/KYC file

    Documented and archived file Periodic reviews

How domiciliation starts

Onboarding follows a documented sequence before the registered office becomes usable.

  1. Scoping the perimeter

    Review of the structure, its purpose and its eligibility for domiciliation without own premises.

  2. AML/KYC onboarding

    Identification, verification of beneficial owners and source of funds, sanctions and PEP screening.

  3. Signing the agreement

    The written domiciliation contract sets the perimeter, the mail arrangements and each party's obligations.

  4. Registered office active

    Address usable for the RCS and correspondence, register of domiciled companies kept current.

Related articles

Domiciliation framework and related Luxembourg vehicles

Mail compartments and meeting room anchored to one office base to illustrate company domiciliation Corporate Law Company Domiciliation in Luxembourg The 1999 framework, authorised providers, AML/KYC duties and the substance question for holdings and SPVs. Read article Central holding structure connected to three separate entities to illustrate participations managed through a Luxembourg SOPARFI Tax SOPARFI: a company used as a holding Market designation, legal forms, holding of participations, conditional tax treatment and proportionate substance. Read article Nested enclosure holding varied asset forms to illustrate the SPF's restricted private wealth perimeter Tax Luxembourg SPF: the family wealth company Private-wealth perimeter, financial-assets test, subscription tax and the limits that matter for investor structures. Read article
Related services: Company formation · Tax · Accounting · Private equity SPV services

Frequently asked questions

Domiciliation in Luxembourg

Can a company carrying on an operating activity use domiciliation as its only premises?

Domiciliation may provide the registered office. Where the activity falls within the business-permit regime, the company must also have a physical installation and infrastructure suited to the nature and scale of that activity. The registered office does not replace that operating setup.

Who can provide domiciliation services?

The law strictly regulates domiciliation. It reserves the activity in particular to credit institutions, certain PFS, statutory auditors, approved statutory auditors, chartered accountants and lawyers admitted as avocats à la Cour. Fiduciaire Expert is a chartered-accounting firm and member of the Luxembourg OEC.

What are the penalties for non-compliance?

Illegal domiciliation or absence of a written contract can lead to criminal penalties (fines and/or imprisonment). In case of breach, termination may be published in RESA and authorities may be informed. Onboarding checks identity, beneficial ownership, the purpose of the structure and source of funds.