Company domiciliation in Luxembourg: a registered office at a partner avocat à la Cour.
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. FSL does not provide domiciliation in-house: it is delivered by a partner avocat à la Cour, who contracts with you directly, from EUR 250 excl. VAT per month, subject to KYC acceptance. We prepare the file, coordinate the agreement and keep the books of the domiciled company.
Domiciliation is the provision, by a licensed domiciliation agent, of its address as the registered office of a company, under a written domiciliation agreement. In Luxembourg, the domiciliation agent must be a regulated professional. It 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 / expert-comptable, réviseur d'entreprises or credit institution.
- At FSL, domiciliation is delivered by a partner avocat à la Cour, from EUR 250 excl. VAT per month, subject to KYC acceptance; the partner contracts with you directly.
- 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. FSL does not provide domiciliation in-house: it is delivered by a partner avocat à la Cour, who contracts with you directly, subject to KYC acceptance.
Who can be a domiciliation agent in Luxembourg?
The law of 31 May 1999 reserves domiciliation to regulated professionals: avocats à la Cour, fiduciaries / experts-comptables, 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. That is why we entrust domiciliation to a partner avocat à la Cour: the service stays with a regulated professional, and our firm concentrates on accounting and filings.
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
- Introducing you to the partner avocat à la Cour who provides the seat
- Coordinating the domiciliation agreement with the partner
- Preparing the AML / KYC file and beneficial-owner identification
- RCS / RBE updates when the registered office is established
- Keeping the books and filings of the domiciled company
Estimated timelines
Pricing indication
Indicative ranges, excluding 17 % Luxembourg VAT, disbursements and filing fees. 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
Written agreement concluded directly with the partner avocat à la Cour, defining the address, services and responsibilities of each party.
Registered-office set-up
Establishing the registered office at the partner's address, updating the RCS and organising mail handling.
Ongoing follow-up
Receiving mail, keeping registers, updating KYC and coordinating day-to-day administrative obligations.
Official sources and verification
This page is written and reviewed by Mickaël LOC, licensed accountant in Luxembourg (business permit 10077274). The rules cited can be checked with the competent authorities.
Frequently asked questions
Who can be a domiciliation agent in Luxembourg?
Only a regulated professional: avocat à la Cour, fiduciary / expert-comptable, réviseur d'entreprises or credit institution. The law of 31 May 1999 reserves domiciliation to these professions. At Financial Services Luxembourg, domiciliation is entrusted to a partner avocat à la Cour, who contracts with you directly.
What is a domiciliation agreement?
It is the mandatory written contract between the company and the domiciliation agent. It sets out the address provided as registered office, the services rendered (mail, registers) and the responsibilities of each party, in line with the 1999 law.
Is domiciliation enough as substance?
No. Under ATAD, a mere address does not constitute real economic substance. You need decision-making bodies in Luxembourg, a competent director, own means and local accounting. We complement domiciliation with other substance building blocks where needed.
Does domiciliation include mail handling?
Yes, depending on the package. Domiciliation includes receiving official mail at the registered-office address; we also offer sorting and forwarding. Operational management of the company remains separate.
How much does company domiciliation cost?
Domiciliation, delivered by our partner avocat à la Cour, starts at €250 excl. VAT/month, subject to KYC acceptance of the file. Accounting and filings are added from €250 excl. VAT/month. Firm quote within 24 h.
Can a company change domiciliation agent?
Yes. A company can transfer its registered office to a new licensed domiciliation agent: we handle KYC onboarding, the new agreement and the RCS update, in coordination with the outgoing agent.
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