Company domiciliation in Luxembourg: a registered office at a licensed agent.
Domiciliation means establishing your company's registered office at the address of a licensed domiciliation agent, framed by a written agreement. In Luxembourg, only a regulated professional may act in this role; as a licensed fiduciary, FSL qualifies. We provide the address, handle mail and certain administrative duties, in line with the 1999 law and AML / KYC rules.
Domiciliation is the provision, by a licensed domiciliation agent, of its address as the registered office (siège social) of a company, under a written domiciliation agreement. In Luxembourg, the domiciliation agent must be a regulated professional (avocat à la Cour, fiduciary / chartered accountant, réviseur d'entreprises or credit institution). Domiciliation provides an address and certain administrative services, but does not, on its own, constitute real economic substance.
Law of 31 May 1999 governing the domiciliation of companies. The domiciliation agent must be a regulated professional and conclude a written domiciliation agreement. AML / KYC obligations apply. Economic substance remains framed by the ATAD directives.
Key takeaway
- Domiciliation establishes a company's registered office at a licensed agent's address, via a written domiciliation agreement.
- Only a regulated professional can be a domiciliation agent: avocat à la Cour, fiduciary / chartered accountant, réviseur d'entreprises or credit institution.
- The agent provides the address, may handle mail and certain administrative duties, under AML / KYC rules.
- Domiciliation is not a substitute for the real economic substance required under ATAD.
What is company domiciliation?
Domiciliation is when a domiciliation agent makes its address available to a company as its registered office. It is formalised by a written domiciliation agreement specifying the address, the services provided and the responsibilities of each party.
It suits companies that have no own offices in Luxembourg but need a compliant statutory seat there. As a licensed fiduciary, FSL can act as domiciliation agent.
Who can be a domiciliation agent in Luxembourg?
The law of 31 May 1999 reserves domiciliation to regulated professionals: avocats à la Cour, fiduciaries / chartered accountants, réviseurs d'entreprises and credit institutions. An ordinary commercial company cannot offer this service.
This requirement ensures the agent is subject to a professional code, the supervision of its profession and anti-money-laundering obligations. FSL, a licensed fiduciary, meets these conditions.
What domiciliation does, and does not, include
Domiciliation includes providing the address as registered office, receiving and forwarding official mail, keeping certain registers and coordinating administrative obligations. The agent acts within the limits set by the agreement.
It does not, in itself, include operational management of the company or the creation of economic substance. Domiciliation is a framed address, not a team or effective management.
Is domiciliation enough as substance?
No. Under the ATAD directives, tax and treaty benefits assume real economic substance: decision-making bodies meeting in Luxembourg, a competent director, own means and local accounting. A mere domiciliation address is not enough.
We combine domiciliation with other building blocks of substance where needed — director, governance, accounting — so the structure is defensible before the authorities and banks.
Domiciliation and AML / KYC compliance
As a regulated professional, the domiciliation agent is a professional subject to anti-money-laundering obligations: identifying the company, its managers and beneficial owners, verifying the source of funds and monitoring the relationship on an ongoing basis.
This KYC onboarding precedes the signing of the agreement. It protects both the domiciled company and the agent, and conditions the go-live of the registered office.
Who this is for
- Newly incorporated companies needing a registered office
- Holdings and SOPARFIs seeking a Luxembourg address
- Foreign groups setting up a Luxembourg entity
- Companies changing domiciliation agent or registered office
What we do
- Providing the registered office at our address (licensed agent)
- Drafting and signing the domiciliation agreement
- Receiving, sorting and forwarding official mail
- Keeping registers and coordinating administrative obligations
- AML / KYC procedure and beneficial-owner identification
Estimated timelines
Pricing indication
Indicative ranges, excluding disbursements and taxes. Firm quote after scoping.
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Preparation checklist
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The process, step by step
Onboarding & KYC
Identifying the company, managers and beneficial owners; collecting AML / KYC documents and verifying eligibility.
Domiciliation agreement
Drafting and signing the written agreement defining the address, services and responsibilities of each party.
Registered-office set-up
Establishing the registered office at our address, updating the RCS and organising mail handling.
Ongoing follow-up
Receiving mail, keeping registers, updating KYC and coordinating day-to-day administrative obligations.
Frequently asked questions
Who can be a domiciliation agent in Luxembourg?
What is a domiciliation agreement?
Is domiciliation enough as substance?
Does domiciliation include mail handling?
How much does company domiciliation cost?
Can a company change domiciliation agent?
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