Expertise hub 07

Governance & directorship in Luxembourg

Directors, substance and corporate secretarial for solid Luxembourg governance.

10 services
In short

This hub secures the governance and substance of Luxembourg structures: independent, executive and non-executive directors, dedicated SOPARFI and fund directorship, ATAD substance compliance, cross-border governance and corporate secretarial.

What are substance and directorship in Luxembourg?

Substance means the economic reality of a structure in Luxembourg: local directors, governance, decisions and means genuinely located in the country. Directorship means providing qualified directors (independent, executive or non-executive) to exercise that governance.

Solid substance is essential for tax security, treaty access and bank onboarding.

Independent, executive or non-executive director?

The choice depends on the expected role: the independent director brings objectivity and compliance, the executive handles operational management, the non-executive sits on the board without a management role. For SOPARFIs and funds, dedicated directorship strengthens governance.

ATAD substance and cross-border governance

This hub covers ATAD substance compliance, cross-border governance and corporate secretarial (board and meeting management, registers). The goal is documented, defensible governance.

Services in this hub

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Frequently asked questions

What is an independent director?
A director with no interest link to shareholders or management, who brings objectivity, compliance and substance to the board of a Luxembourg company.
Why does ATAD substance matter?
ATAD substance conditions the tax recognition of the structure and treaty access; its absence exposes you to recharacterisation and bank refusals.
What is corporate secretarial?
It is the management of corporate obligations: convening and holding boards and meetings, drafting minutes, updating registers and RCS/RBE filings.

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