Guide pratique pour identifier, déclarer et traiter les conflits d'intérêts, renforcer l'indépendance et documenter des décisions de gouvernance solides au Luxembourg.
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A Luxembourg independent director is a legally appointed individual responsible for the management, decision-making and governance of a company incorporated in Luxembourg.Under the Luxembourg Company Law 1915, directors ensure that the company operates in compliance with:
Yes. Every Luxembourg company must appoint at least one director or manager depending on its legal form:
A Luxembourg resident director becomes strategically mandatory when:
Without real substance, your structure is exposed.A Luxembourg director contributes to:
Tax authorities assess:
A qualified director strengthens:
In a post-BEPS environment driven by OECD:
Banks and institutional investors assess:
A credible Luxembourg director directly impacts:
"Luxembourg substance requires that key strategic and management decisions are effectively taken in the Grand Duchy." Mickaël LOC
Under OECD BEPS Action 5 and DAC6, foreign tax authorities actively challenge Luxembourg structures lacking genuine local governance. An independent resident director is the primary substance defence mechanism.
Entity type, governance context, jurisdictions
UBO verification, ownership transparency, risk assessment
Governance responsibilities & independence validation
Scope, fees, responsibilities, escalation protocol
First board meeting, governance rollout, reporting setup
We provide genuine directorship mandates — not paper appointments. Every mandate includes real participation in board decisions, documented governance, and ongoing compliance oversight. Active participation in board meetings Strategic decision-making involvement Oversight of acquisitions, financings and distributions Review of legal, tax and financial documentation Coordination with advisors (legal, tax, audit) AML/KYC, FATCA/CRS oversight Support in banking relationships and investor interactions Value Delivered Strengthened governance framework Enhanced tax substance Institutional-grade credibility Independent judgment aligned with shareholders
Learn MoreActive operational involvement Strategic decision-making Interaction with management Starting from: 2,703 EUR / month
Governance and oversight Board participation Compliance monitoring Starting from: 6,000 EUR / year
CSSF-aligned governance Risk and compliance oversight Institutional reporting Starting from: 40,000 EUR / year to 70.000 EUR / YEAR
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Real Estate Structures Property SPVs Financing and refinancing Asset management
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Real Estate Structures Property SPVs Financing and refinancing Asset management
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Real Estate Structures Property SPVs Financing and refinancing Asset management
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Real Estate Structures Property SPVs Financing and refinancing Asset management
International Groups European headquarters Substance reinforcement Governance centralization
Many providers offer passive directors.This creates:
Weak governance may lead to:
Without real involvement:
Banks increasingly reject structures with:
A low-cost director is often the most expensive mistake.
CSSF Circulars 12/552 & 18/698
Law of 12 Nov 2004 (as amended) · FATF
Loi du 19 décembre 2002 · IASB IFRS
Companies Act Luxembourg · Art. 441-7
CSSF Regulation No. 18-01
LuxCG Code · ICGN Principles
Directors & Officers (D&O) Insurance
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
We review your structure documents, articles, and existing board composition. We assess substance gaps and governance requirements. Day 1 · Free
Issuance of a letter of intent confirming our directorship mandate , sufficient for bank account opening and AIFM notification. Within 24h
Completion of AML/KYC onboarding of the structure, its beneficial owners, and signature of the directorship mandate agreement. Days 2–7
Publication of directorship at RCS Luxembourg, setup of board governance calendar, and notification to auditors and CSSF if applicable. Days 8–10
Managing Director and Independent Director In Luxembourg
With over 12 years at the intersection of Luxembourg corporate law, fund governance and tax compliance, Mickaël LOC serves as independent director for a portfolio of Luxembourg entities spanning SOPARFIs and funds. As Managing Director of Financial Services Luxembourg, a licensed accounting firm specialized in strategic structuration, he brings both regulatory standing and operational depth to every directorship mandate. Board decisions are taken in Luxembourg, documented rigorously, and defensible under BEPS.
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