2026 VAT rates: what changes for Luxembourg retail and e-commerce
4 min read
Fiduciary for entrepreneurs, holdings and investors in Luxembourg.
Fiduciary and accounting firm in Luxembourg for entrepreneurs, holdings, international investors, SOPARFI structures, SMEs and family offices. A single point of contact, from formation to consolidation.
4.9/5119 Google reviews350+
Companies served
17+yrs
Of international expertise
28
Nationalities served
9
FR, EN, DE, ES, IT, PT, LU, ZH, RU
What do you want to do in Luxembourg?
Pick your goal, we point you straight to the right solution.
100+ companies set up350+ companies served17 years of experience85% recurring clients
ComplianceEnd-to-end filings: registration, VAT, annual accounts filed with the RCS via eCDF and CCSS obligations.
Substance & governanceDocumentation to evidence the economic substance of your structure in case of a tax audit (ATAD rules).
Financial reportingOngoing accounts and reporting under Luxembourg (Lux GAAP) and international (IFRS) standards, consolidation included.
ConfidentialityNon-disclosure agreement (NDA) available from the very first exchange, before any information sharing.
Leadership
Mickaël LOC
Founder & Managing DirectorAut. 10077274RCS B213987Comptable LuxembourgFiduciaire LuxembourgAt the helm of Financial Services Accountant Luxembourg, a licensed accounting fiduciary, Mickaël LOC has established himself as a go-to adviser for entrepreneurs, holdings, investors and funds setting up or restructuring in Luxembourg. Across more than seventeen years in practice, he has acted on the full company life cycle: formation, LuxGAAP and IFRS accounting, tax, consolidation, directorship and liquidation.
« Designing structures that banks trust, investors understand and regulators approve. »
Particularly assured on complex cross-border matters, he blends fiduciary rigour, senior-level advice and AI-driven automation, with a single point of contact and on-time delivery, across nine languages.
Track record & references
Havas · Bouygues Construction · Castel · CGA Presse · BPA Experts Associés · Valfidus Invest SCA
Practice areas
Full profile & team →Formation & structuringAccounting & consolidationTax & VATDirectorship & substanceLiquidationOutsourced CFO
Our 8 expertise hubs
Find your need by hub
Each hub gathers the services of a single intent. Click to explore every service and its guides.
01
Company setup & lifecycle
Set up, establish and run your Luxembourg company, without bouncing between providers.
12 services02Accounting, accounts & closing
LuxGAAP bookkeeping, annual accounts and RCS filing, by a licensed accounting firm.
12 services03Tax, VAT & payroll
Tax returns, VAT, payroll and tax incentives, on time, at the right rate.
8 services04Holdings, SOPARFI & wealth
Structuring participation holding and private wealth: SOPARFI, SPF, holding, family office.
16 services05Financial direction (CFO)
An outsourced CFO: reporting, management control, treasury, forecasting.
5 services06Investment funds
Structuring and administering a fund: RAIF, SIF, SICAR, SCSp, NAV, fund accounting, AIFM.
12 services07Governance & directorship
Directors, substance and corporate secretarial for solid Luxembourg governance.
10 services08Regulatory compliance
AML/KYC, DAC6, CRS/FATCA, ESG/CSRD, MiCA: staying compliant in a demanding framework.
7 servicesStrategic framework, 01
Luxembourg Business Infrastructure.
Accounting, tax, reporting, governance and operational compliance connected in a structured ecosystem. For entrepreneurs, holdings, investors and international groups.
01, Financial Reporting
Structured financial reporting
02, Corporate Structuring
Legal and tax structuring
- SOPARFIart. 166 LIR
- Holdingspart. exemption
- SPFLaw 11.05.2007
- SARL, SARL-S, SALaw 10.08.1915
- IP Boxart. 50ter LIR
03, Tax & Compliance
Tax and compliance
- CIT, MBT, NWTACD
- VAT, OSS, IOSSAED
- Transfer pricingBEPS
- ATAD, DAC6circ. 164/2
- AML, KYC, RBELaw 12.11.2004
04, Operational Finance
Operational steering
- PayrollCCSS, RTS
- ControllingKPIs, P&L
- Fractional CFOBoard pack
- DashboardsReal time
- Substance, governanceDirectorship
An orchestration layer between you and the authorities.
Seven Luxembourg administrations, banks, notaries, lawyers, depositaries. We operate the interfaces, you keep strategic control.
As featured in
Trusted press and platforms
Le FigaroFinancial Services Luxembourg, expert in company formation and accounting servicesRead article →Yahoo FinanceFinancial Services Luxembourg introduces first fully integrated financial infrastructureRead article →AI JournalHow to create a company in Luxembourg in 2026 using AI and digital incorporationRead article →MSNDirectorship Luxembourg demand rises ahead of the June 2026 Pillar Two deadlineRead article →TechBullionWhy more entrepreneurs are looking at LuxembourgRead article →OdooCertified Odoo accounting partner, Financial Services Accountant LuxembourgRead article →EditusFinancial Services Fiduciaire Comptable Luxembourg, official profileRead article →
Intent router, 02
I'm looking for help with…
Six direct entry points, aligned to the most frequent Luxembourg obligations. Choose your need, we route you to the matching service pillar.
01, Formation
Form a company in Luxembourg
SARL, SA, SARL-S, SOPARFI, SPF, holding. From the business license to the RCS, turnkey.
Start my formation →02, Transition
Change accountant
Migration of your accounting and tax file to FSL in 4 steps, with no service interruption.
Migrate my file →03, Accounting
Keep my books or consolidate my group
Monthly bookkeeping, annual accounts, eCDF filing, Lux GAAP or IFRS. Multi-entity consolidation and controlling.
Outsource my accounting →04, Tax
Optimise VAT and taxes
CIT, MBT, NWT returns, VAT registration, e-commerce OSS, IP Box, transfer pricing.
Audit my tax →05, Holding
Structure a SOPARFI or a holding
Participation exemption, ATAD substance, tax treaties, multi-jurisdiction governance.
Structure my holding →06, Human resources
Manage payroll and HR
Salaries, CCSS, RTS, cross-border BE, FR, DE, contracts, benefits in kind, ITM compliance.
Outsource my payroll →Four journeys, 04
Where do you want to start?
Four profiles, four genuinely different paths: the language, the proof and the action are matched to your level of engagement.
Family office · UHNWI
Manage wealth
Discretion, consolidated multi-entity reporting, Geneva / Zurich coordination. NDA from the first exchange.
Confidential call →International entrepreneur
Set up my company
Turnkey set-up in a few weeks, business licence, pre-structured KYC file for the bank.
Set up my company →Freelancer · self-employed
Go solo
Simple fixed fee and optimised pay. Calculate your net before you even decide.
Calculate my net →SME
Outsource my accounting
Accounting, payroll, VAT, tax. Fixed monthly package, reporting on the 15th.
Outsource my accounting →Careers & talent
Are you an accountant?
A job, a freelance assignment or going independent: find your path in the Luxembourg accounting profession.
Choosing your fiduciary, 05
How to choose a fiduciary in Luxembourg, without getting it wrong.
Eight criteria that separate simple bookkeeping from genuine financial infrastructure. Use them to assess any firm, ours included.
What you should demand
Why it's decisive
Our standard
A dedicated, named contact
Continuity prevents information loss at closing
Named adviser, identified team, from the first exchange
In-house holding structuring
Subcontracting fragments responsibility and lengthens timelines
SOPARFI, SPF, family office handled in-house
Documented, audit-ready substance
Without ATAD documentation, the participation exemption can fall
Substance file, board and secretarial kept continuously
Paced reporting, not annual
Deciding on year-old accounts is driving by the rear-view mirror
P&L and KPIs on the 15th, fresh data within 24h of closing
Real ecosystem coordination
Fragmented lawyers, banks, notaries cost time and errors
Integrated operational coordination, strategic control retained
Fixed, predictable pricing
Hourly billing drives overruns and discourages questions
Fixed monthly fee, firm quote within 48h
Banking credibility
A weak KYC file makes account opening fail
Pre-structured KYC files, recognised on the marketplace
Real multilingual capability
Legal nuance is lost in approximate language
9 operating languages, 28 nationalities served
No hidden fees Fixed monthly fee, reviewed once a year
Reply within 24h Dedicated adviser, direct contact
In-house migration File takeover, zero interruption
Confidentiality first NDA from the first exchange
International coordination Lawyers, banks, notaries, funds
9 languages spoken Multi-jurisdiction understanding
Banking credibility Structured, recognised KYC files
Documented substance ATAD compliance, audit-ready
Areas of expertise, entities, standards
Lux GAAP PCNIFRSConsolidation IFRS 10Controlling, CFOSOPARFI art. 166 LIRSARLSARL-SSASPFHoldingParticipation ExemptionIP Box art. 50ter LIRRCSRBEeCDFACDAEDCCSSATADDAC6CRSAMLKYCTransfer pricingTax treaties 80+
Services
Our eight expertise hubs.
Company formation
SARL, SA, SOPARFI, SPF, SARL-S.
View pillar →
Accountant Luxembourg
Bookkeeping, accounts, filings, Lux GAAP.
View pillar →
Consolidation
Consolidated accounts, Lux GAAP/IFRS.
View pillar →
VAT registration
VAT number, returns, OSS.
View pillar →
Payroll
Payroll, CCSS, social filings.
View pillar →
Independent director
Directorship, ATAD substance.
View pillar →
Corporate tax return
CIT, MBT, NWT filings.
View pillar →
Annual accounts
RCS filing, eCDF, AGM.
View pillar →
Liquidation
Company dissolution and closure.
View pillar →
VAT · Corporate tax · Luxembourg
Direct answers to Luxembourg's key questions.
Q&A
What is the VAT rate in Luxembourg in 2026?
As of 1 January 2026, the standard VAT rate is 17%, with reduced rates of 14%, 8% and a super-reduced rate of 3% (source AED). It is the lowest standard rate in the European Union.
Q&A
What is the corporate tax rate in Luxembourg?
The aggregate corporate tax rate in Luxembourg City is about 23.87% as of 1 January 2026: corporate income tax of 16%, increased by a 7% employment-fund surcharge, plus the municipal business tax of 6.75%.
Q&A
What is a SOPARFI?
A SOPARFI is a fully taxable Luxembourg company used to hold participations and structure international investments, benefiting from the participation exemption (art. 166 LIR).
Q&A
What capital is required to form a SARL?
The minimum capital of a SARL is EUR 12,000, fully paid up. The SARL-S can start between EUR 1 and EUR 12,000, and the SA requires EUR 30,000.
Q&A
When must annual accounts be filed?
Annual accounts must be approved at a general meeting within six months of the financial year-end, then filed with the RCS via the eCDF platform, in principle within the month following approval.
Q&A
Does a Luxembourg holding need substance?
Yes. Since the ATAD directives, a holding must have real substance: effective registered office, decision-making bodies in Luxembourg and documented governance, failing which tax benefits may be challenged.
What happens after you get in touch?
01
Scoping call
Free first call within 24 hours. We qualify your need, structure and timeline. NDA signed beforehand.
02
Costed proposal
Firm quote and action plan. Scope, fees, deadlines and a dedicated contact clearly defined.
03
Set-up
Incorporation, takeover of bookkeeping or migration. Structured transfer, with no service interruption.
04
Ongoing management
Accounting, filings, deadlines and reporting managed. Proactive alerts on obligations.
Pricing
How much does an accountant cost in Luxembourg?
Service
Profile
From
Indicative ranges, excluding disbursements and taxes. Firm quote after scoping.
Migration, 10
Changing accountant in Luxembourg is simpler than most companies think.
Migration of your accounting, tax and payroll file to FSL in 4 structured steps, with no service interruption. Contractual confidentiality, full traceability, perfect compliance.
Start my migration01
Audit of the existing fileReview of the trial balance, general ledger, VAT returns and tax filings in progress. Identification of gaps and watch points before takeover.
02
Data retrievalFormal request to the outgoing provider for the accounting, VAT and payroll history and contracts. NDA and precise schedule.
03
Migration and setupImport of data into our tools. Chart of accounts, analytical plan, bank automations. Seamless takeover of ongoing VAT and payroll.
04
Operational continuityFirst reporting delivered on the 15th of the following month. Dedicated contact, deadline tracking, alignment on the annual close. Zero delay, zero penalty.
Trust asymmetries, 11
What worries you before changing firm.
Nine legitimate concerns, nine precise answers. Because security is a deliverable.
QCan my former accountant block the migration?
RNo. You remain the owner of your accounting. We make a structured handover request, track deadlines, and take over in parallel to guarantee zero break in VAT, payroll or close.
QWhat if an ACD or AED audit lands during the transition?
RWe rebuild the defence file in under 5 business days via an internal protocol. Our teams have handled over 40 ACD and AED audits over 18 years, with no material incident.
QWill you really respect confidentiality?
RNDA signed before any document exchange. Compartmentalised internal access, European hosting, full traceability. The standard our family-office clients require applies to all files.
QIs the stated formation timeline realistic?
R4 to 8 weeks depending on the legal form and bank responsiveness. A firm timeline, shared from day 0. If the business license drags beyond 30 days, we escalate the file.
QMy file is complex, will you understand it?
RMulti-jurisdiction holdings, family offices, fund structures, cross-border M&A, IP Box, transfer pricing. Complexity is our core business. We coordinate foreign lawyers, banks and tax advisers as standard.
QHow long before a bank account?
RUsually 2 to 6 weeks. Our pre-structured KYC file (substance, UBO, source of funds, business plan) speeds up acceptance by local banks.
QWill the fees drift during the year?
RFixed monthly fee, reviewed once a year with 60 days' notice. No hourly billing except exceptional mandates approved in writing before execution.
QWill you coordinate with my other advisers?
RYes. Business lawyers, foreign tax advisers, private banks, notaries, fund depositaries. We take on the operational coordination to avoid fragmentation.
QWhat happens if I leave FSL one day?
RFull file return within 30 days, in a usable format, with no exit fees. Our clients stay 8 years on average, but leaving is a right, never a fight.
Interactive tools, 12
Estimate before you talk to us.
Two free simulators, no commitment. An answer in under two minutes, quantified and transparent.
Fee simulator
What would your Luxembourg back office cost?
Domiciliation (registered office)
Indicative monthly range
490 - 680 € / month
Accounting 340 €· Payroll 90 €· VAT 60 €
Indicative estimate, excluding disbursements and taxes. Firm quote after scoping.
Get a firm quoteRemuneration simulator
Freelancer or SARL manager, how much net is left?
Turnover, costs, tax class, compare pure salary vs salary-and-dividend optimisation.
Calculate my net →
Legal form choiceD0, D5
Business licenseD5, D45
Notarial deed and RCSD45, D62
Bank account and capitalD62, D90
OperationalD100
Pillar, Company formation
Form a company in Luxembourg with no hand-offs between providers.
A single contact from choosing the legal form to the first set of accounts. Partner notary, RCS filing, RBE, bank opening, VAT and CCSS registration, all coordinated.
01
SARL The most versatile form for SMEs and foreign subsidiaries.
€12,00002
SARL-S Ideal for micro-activity or market testing. Individuals only.
from €103
SOPARFI Financial holding. Participation exemption, treaties, family offices and groups.
€12,000Luxembourg
We operate across all of Luxembourg's business districts.
Firm based at 142 Boulevard de la Pétrusse, in the heart of Luxembourg City. We serve clients in Kirchberg, Cloche d'Or, Belair, Strassen, Leudelange, Gasperich and Esch-sur-Alzette.
Kirchberg
Cloche d'Or
Belair
Strassen
Leudelange
Gasperich
Esch-sur-Alzette
Operational pipeline, 14
An augmented firm, neither manual nor anonymous.
AI does not replace the expert; it frees their time from repetitive tasks. AI-assisted workflows automate collection, entry and control. Decisions and advice stay human, supervised and signed.
AI workflows, supervised
Automated collection, OCR entry, intelligent bank reconciliation.
Our internal pipelines ingest your documents, extract structured data, automatically reconcile bank and invoices, and flag anomalies to a human expert for the final decision.
- Advanced OCR on supplier invoices and expense notes
- Automatic multi-account bank reconciliation
- Pre-close anomaly detection
- Per-client learned analytical categorisation
- Full audit trail, 10-year traceability
Watch, 24/7
Real-time Luxembourg regulatory watch.
Continuous monitoring of Legilux, ACD, AED, CCSS, ITM. Alerts filtered by client profile and notified within 48h.
Reporting, the 15th
Client dashboard, fresh data.
Private portal access, monthly P&L, cash, custom KPIs. Data aggregated within 24h of the monthly close.
A living regulatory watch.
All our resourcesATAD and economic substance: 5 mistakes that cost the participation exemption
7 min read
Cross-border workers BE, FR, DE: 2026 tax and social rules, remote work included
6 min read
FAQ
Frequent questions, precise answers.
Are you an authorised accounting firm?
Yes. Financial Services Luxembourg holds authorisations 10077274/2 (fiduciary) and 10077274/0 (accounting), supervised by the AED. The authorisation can be verified on guichet.public.lu.
Do you work with non-resident clients?
Yes. We serve international entrepreneurs and investors in 9 languages, with experience across 28 nationalities and a command of substance and tax-treaty matters.
Can you take over existing bookkeeping?
Yes. We organise the migration from your current firm: retrieval of balances, takeover of entries, continuity of filings, with no service interruption.
Do you provide domiciliation and a local director?
Yes, where substance requires it. We provide a compliant registered office and, where relevant, an independent director with genuine powers and skills.
What are your response times?
First call within 24 business hours and a firm quote shortly after scoping. Each client has a dedicated contact.
How do you ensure confidentiality?
A non-disclosure agreement (NDA) is signed from first contact. We apply strict AML / KYC procedures and carry professional indemnity insurance.
Testimonials, 17
What our clients say about our infrastructure.
Family offices, holdings, international entrepreneurs, SMEs. Real voices, measured results, identities protected by confidentiality agreement.
★★★★★
A single contact for four Luxembourg entities. Consolidated reporting delivered on the 15th without exception since 2019. Coordination with our lawyers in Geneva and Zurich became invisible.
★★★★★
SOPARFI set up in 5 weeks, bank opened in 3. The pre-structured KYC file made all the difference with our Luxembourg depositary.
★★★★★
Migration from our former firm with no interruption. First reporting delivered on the 15th of the next month, exactly on time. Fixed fee respected, no surprises.
★★★★★
The team anticipated an ACD audit before it even arrived. Documentation ready in 5 days, zero reassessment.
★★★★★
Fractional CFO 3 days a month, structured monthly board pack, investor KPIs ready for our Series B. We gained 2 years of financial maturity.
★★★★★
Freelance for 6 years, I changed accountant 3 times. FSL is the first to really explain how to optimise my remuneration.
Sector references, anonymised by confidentiality agreement
Family OfficeBENELUX
Tech holdingFRANCE
Real estate SOPARFIITALY
SaaS scale-upLUXEMBOURG
Investment fundSWITZERLAND
Industrial groupGERMANY
E-commerce OSSEU
Consulting firmUK
SPF managementBELGIUM
Wealth holdingSPAIN
Logistics SMELUXEMBOURG
Crypto, fintechSINGAPORE
The fastest and smoothest company registration process we've ever experienced.
From idea to fully operational in just 5 days. Fast and simple.
Trusted by
Partners & reference clients
FAQ
Frequently asked questions
What services do you offer in Luxembourg?
Company formation, bookkeeping and annual accounts, tax and VAT, payroll/CCSS, consolidation, directorship and substance, compliance (AML/KYC, DAC6, CRS/FATCA), holding and fund structuring, and outsourced CFO, with a single point of contact.
How long does it take to set up a company?
Usually 2 to 3 weeks, at most one month, once the file is complete (KYC, capital deposit, notarial deed, RCS and RBE registration). A SARL-S can be faster.
When must annual accounts be filed?
Accounts must be approved by the general meeting within 6 months of the financial year-end, then filed with the RCS within one month of approval, i.e. within 7 months of the closing date. Late filing triggers penalties.
Is an approved statutory auditor mandatory?
It becomes mandatory when the company exceeds, over two consecutive years, two of these three thresholds: balance-sheet total EUR 4.4m, net turnover EUR 8.8m, 50 employees on average. Below that, a commissaire may suffice depending on the legal form.
What is the hourly rate of an accountant or chartered accountant in Luxembourg?
Indicatively, expect EUR 70-150/h for standard accounting and EUR 150-300/h for specialised advisory, whether the provider is a licensed accountant (comptable autorisé) or a chartered accountant (expert-comptable). The distinction is worth understanding: the chartered accountant is a member of the Ordre des Experts-Comptables (OEC); the licensed accountant operates under a business permit from the Ministry of the Economy. Both keep your books, prepare your annual accounts and file them with the RCS. Financial Services Luxembourg acts as a licensed fiduciary and accountant (authorisation 10077274), and favours a fixed monthly fee over hourly billing: you know what you pay, and asking a question does not trigger an invoice.
Do I need a physical office in Luxembourg?
The company must have a registered office in Luxembourg. We provide a compliant domiciliation address and, where needed, substance (governance, local director).
Which languages do you work in?
Mainly French and English. The firm serves an international client base (entrepreneurs, holdings, investors, funds, family offices).
Public verification, Ministry of the Economy
Verify our authorisation 10077274 in one scan.
A direct link to the official guichet.public.lu database of the Luxembourg State. Our fiduciary and accounting business license is publicly verifiable at any time.
Check on guichet.lu
10077274Request a quote
Request a quote
Reply within 24 business hours. NDA from first contact.