GOVERNANCE, 02Aut. 10077274 · 142 Boulevard de la Pétrusse, Luxembourg

Cross-border governance in Luxembourg, multi-jurisdiction mind & management.

Cross-border governance organises the decision-making bodies of a Luxembourg structure owned or operating across several jurisdictions, so that 'mind & management' genuinely sits in Luxembourg. FSL sets up and operates this governance. FSL handles substance, operational governance and documentation; legal opinions and reserved acts are coordinated with our partner lawyers and notaries.

In short

Cross-border governance is the organisation of the bodies, decisions and documentation of a Luxembourg entity within a multi-jurisdiction group, to ensure effective management in Luxembourg and compliance with substance requirements.

Key takeaway

  • 'Mind & management' must be anchored in Luxembourg to secure the structure.
  • Documented governance reduces recharacterisation risk.
  • FSL operates governance; legal opinions are coordinated.

Who this is for

  • Holdings and groups operating in several countries
  • Fund structures and investment vehicles
  • Family offices with multi-jurisdiction wealth

What we do

  • Organising decision-making bodies and the board calendar in Luxembourg
  • Independent director and operational substance
  • Governance documentation (mandates, minutes, delegations)
  • Coordination of foreign legal and tax advisers

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Preparation checklist

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FAQ

Frequently asked questions

What is mind & management?
The principle that a company is taxable where it is effectively managed. For a Luxembourg entity, strategic decisions must genuinely be taken in Luxembourg.
How to document governance?
Through mandates, the agenda and minutes of boards held in Luxembourg, delegations of powers and decision traceability. We maintain this documentation.
Do you coordinate with our foreign advisers?
Yes. We take on the operational coordination with your lawyers and tax advisers in other jurisdictions.
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