Fees by service line · Directorship
Directorship fees in Luxembourg in 2026
A directorship in Luxembourg costs EUR 4,000 to 6,000 excl. VAT a year for an independent non-executive director and, for an executive manager holding the business licence, the qualified minimum social wage, indexed, with D&O insurance paid by the company. We accept no nominee mandates: the mandate is exercised in our own name under business licence 10077275.
Fees by service line: Accounting · Company formation · Payroll · VAT · Corporate secretarial · SOPARFI · Funds and SPV · Odoo Overview.
How much does a director cost in Luxembourg by mandate?
A director costs EUR 4,000 to 6,000 excl. VAT a year in Luxembourg as an independent non-executive mandate and the qualified minimum social wage as an executive mandate, because a licence-holding manager must ensure effective and permanent management and be paid accordingly. A statutory auditor (commissaire) mandate for an SA is priced on the balance sheet size.
| Mandate | Remuneration | Conditions |
|---|---|---|
| Independent non-executive director | EUR 4,000 to 6,000 / year | Depending on the number of board meetings, the type of vehicle and the review workload; board attendance, review of accounts and decisions, D&O paid by the company |
| Executive manager or director holding the licence | Qualified minimum social wage, indexed | Real day-to-day involvement, presence in Luxembourg, employment contract or paid mandate |
| Statutory auditor (commissaire) of an SA | On quote | Depending on balance sheet size and number of movements |
| Resolutions and minutes linked to the mandate | Included | Within the agreed company secretarial scope |
The qualified minimum social wage is the one published by the Luxembourg government and follows the wage index; the amount applicable at the date of the mandate is stated in the quote.
What are the conditions to accept a mandate?
Accepting a directorship rests on four conditions: complete KYC on the company and its beneficial owners, real substance in Luxembourg, permanent read access to bank accounts, and D&O insurance taken out by the company before taking office.
| Condition | Why |
|---|---|
| Enhanced KYC on the company and its beneficial owners | Legal obligation of the regulated professional; the director carries personal liability |
| Substance: seat, meetings, decisions taken in Luxembourg | Without substance the mandate has no tax value and exposes the company |
| Read access to bank accounts, monthly information | A director who never sees the flows cannot exercise the mandate |
| D&O insurance taken out by the company | Covers the director's personal liability, prerequisite to any signature |
| Accounts kept by the firm, or full access to them | Consistency between the accounts and the decisions signed |
Mickaël LOC's take
We decline about one mandate in two. A nominee manager, a director who would never see a bank statement, a mandate to give an address to a structure with no activity: the answer is no, and it is given on the first call. The price of a mandate covers real liability; that is precisely what makes it useful to the company asking for it.
Which costs are added to the mandate?
The costs added to a directorship are the initial KYC (EUR 200 excl. VAT per beneficial owner, enhanced at time spent on quote), D&O insurance paid by the company, and annual company secretarial from EUR 1,500 excl. VAT if the firm does not already keep it.
Frequently asked questions
Do you accept a directorship for a company with no activity in Luxembourg?
No. A mandate requires real substance: effective seat, decisions taken in Luxembourg, access to accounts. A company with no activity or substance does not get a mandate from us, whatever the price offered.
Why is the executive manager paid the qualified minimum social wage?
Because the manager holding the business licence must ensure effective and permanent management of the business, which is incompatible with a token remuneration. The qualified minimum wage, indexed, is the legal and practical floor.
Is a statutory auditor mandate compatible with keeping the books?
The auditor checks the accounts; he cannot keep them. If we keep the books of your SA, the auditor is a third party, freely chosen by you, and we hand over the file.
Who takes out the D&O insurance?
The company, before the director takes office, for a cover proportionate to the balance sheet. The certificate is a condition precedent to accepting the mandate.
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Amounts excl. VAT (17%). Grid in force at the date shown; the signed engagement letter is the only contractual document.