Executive director in Luxembourg, day-to-day operational leadership.
An executive director provides the operational leadership and daily management of the company in Luxembourg, with genuine powers and an effective presence, a pillar of substance. FSL provides directors and operational governance; legal opinions and reserved acts are coordinated with our partner lawyers and notaries.
The executive director is a board member with operational management functions and, where relevant, delegated daily management. They take decisions in Luxembourg and bind the company, as opposed to the non-executive director whose role is oversight and direction.
Director function and delegation of daily management governed by the amended law of 10 August 1915. Substance expected under the ATAD directives; for regulated structures, governance per CSSF circular 18/698.
Key takeaway
- The executive director leads and binds the company day to day.
- It differs from the non-executive director (oversight).
- Effective presence strengthens ATAD substance.
Who this is for
- Companies needing local operational leadership
- Holdings and SOPARFIs strengthening substance
- Foreign groups establishing effective management in Luxembourg
- Structures delegating daily management
What we do
- Executive director mandate with genuine powers
- Delegated daily management where relevant
- Decisions taken and documented in Luxembourg
- Articulation with accounting, tax and compliance
- Audit-ready substance file
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Preparation checklist
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Frequently asked questions
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