Fiduciary accounting firm in Luxembourg, authorised, multilingual, fixed fee.
Financial Services Luxembourg is an authorised fiduciary accounting firm in the Grand Duchy (authorisation 10077274), subject to AED supervision for AML/CFT purposes. A fiduciary orchestrates accounting, tax, structuring and compliance between the entrepreneur and the Luxembourg ecosystem. We cover company formation, SOPARFI, payroll, substance and fund services.
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A Luxembourg fiduciary is a firm that keeps the accounts of third-party companies and handles their tax, social security, statutory and governance obligations. Financial Services Luxembourg holds business permits 10077274/2 (activities ancillary to the expert-comptable profession) and 10077274/0 (accounting), issued under the Law of 2 September 2011.
Business permits 10077274/2 (activities ancillary to the expert-comptable profession) and 10077274/0 (accounting), issued by the Ministry of the Economy and subject to AED supervision for AML/CFT purposes; AML framework, law of 12 November 2004. Authorisation publicly verifiable on guichet.public.lu.
Key takeaway
- Financial Services Luxembourg is an authorised fiduciary accounting firm (10077274), subject to AED supervision for AML/CFT purposes, verifiable on guichet.public.lu.
- One fiduciary for accounting, tax, structuring and compliance.
- Licensed accountant since 2017, 9 languages, fixed fee and quote within 48 hours.
Further reading: law firm accounting and accountant in Luxembourg.
What is a fiduciary in Luxembourg?
A fiduciary in Luxembourg is a firm that keeps the accounts of third-party companies and handles their tax, social security and statutory obligations. The firm operates under a regulated status: licensed accountant (comptable, Law of 2 September 2011) or expert-comptable (Law of 10 June 1999). Certification of accounts is a separate profession, the réviseur d'entreprises agréé (approved statutory auditor, Law of 23 July 2016).
The fiduciary is the operational interface between the company and the authorities: ACD (direct taxes), AED (registration and VAT), RCS (register) and CCSS (social security).
Accounting activity requires a business permit issued by the Ministry of the Economy. Financial Services Luxembourg holds permits 10077274/0 (accounting) and 10077274/2 (activities ancillary to the expert-comptable profession), subject to AED supervision for AML/CFT purposes and publicly verifiable on guichet.public.lu.
Fiduciary, accountant, expert-comptable: who does what?
The fiduciary is the structure delivering accounting, tax, payroll and governance services. A licensed accountant operates under a business permit granted under the Law of 2 September 2011. An expert-comptable practises a profession organised by the Law of 10 June 1999. Domiciliation is a separate regime, handled by Cerno Law Firm, our partner avocat à la Cour. Roles, thresholds and the cases requiring an approved statutory auditor are set out in our comparison of Luxembourg accounting professions.
Financial Services Luxembourg is a licensed accounting fiduciary; for engagements that specifically require the expert-comptable title or a statutory audit by an approved auditor, we work with the duly qualified professionals. You keep a single point of contact.
What does a fiduciary handle?
The scope covers LuxGAAP bookkeeping, annual accounts and RCS filing, VAT, corporate and personal tax, outsourced payroll and CCSS filings, directorship and substance, and compliance (AML/KYC, DAC6, CRS/FATCA).
Domiciliation and registered office are a separate regulated activity: we entrust them to our partner Cerno Law Firm and coordinate the engagement. Beyond execution, a good fiduciary adds advice: structure choice, controlled optimisation, preparation of financing, an acquisition or a sale, from formation to consolidation.
Can a fiduciary provide domiciliation services in Luxembourg?
Yes, if the firm practises as an expert-comptable, réviseur d'entreprises, lawyer or financial sector professional. The Law of 31 May 1999 on the domiciliation of companies reserves domiciliation to these professions only. A firm operating as a licensed accountant cannot act as a domiciliation agent.
Financial Services Luxembourg arranges domiciliation for its clients with Cerno Law Firm (Me Cora Maglo, avocat à la Cour). Cerno Law Firm signs the domiciliation agreement with the company. Accounting, tax and statutory deadlines remain handled by Financial Services Luxembourg: one point of contact, two separate agreements.
Who supervises a fiduciary in Luxembourg?
The AED supervises a fiduciary operating as a licensed accountant; the professional body of experts-comptables supervises one operating as an expert-comptable. This allocation follows from Article 2-1 of the Law of 12 November 2004 on the fight against money laundering and terrorist financing. The AED is the supervisory authority for professionals that fall neither under the CSSF nor under a self-regulatory body.
Financial Services Luxembourg operates as a licensed accountant and is therefore subject to AML/CFT supervision by the AED.
How do you verify a fiduciary's licence in Luxembourg?
The business licence issued by the Ministry of the Economy and AML/CFT oversight by the AED impose an ethical framework, client due diligence obligations and professional liability. For an international or wealth client base, it is a mark of security, and a criterion banks look at on onboarding.
Always check your provider's authorisation: ours (10077274) is verifiable in one scan on guichet.public.lu.
How to choose your fiduciary in Luxembourg
Four criteria: a verifiable business licence with AED AML/CFT oversight, breadth of competence (accounting, tax, funds, directorship), responsiveness and pricing transparency (readable package, fast quote), and the ability to support international work (languages, tax treaties, substance). We publish our verifiable proof and references on all four.
Switching fiduciary is simple: file audit, history recovery, VAT and payroll handover without a gap, first reporting by the 15th of the following month. The full document-by-document procedure is set out on the switching accounting firm page.
An AI-augmented fiduciary
We combine a licensed accountant with AI-assisted workflows (automated collection, OCR entry, intelligent bank reconciliation). Automation makes execution reliable and fast; decisions and advice stay human, supervised and signed.
The result: accounts filed on time, clear visibility on your numbers and a controlled cost.
Who this is for
- Entrepreneurs and SMEs seeking a fiduciary accounting firm in Luxembourg
- Holdings, SOPARFIs and international investors
- Family offices and clients requiring a premium standard
- Foreign companies setting up a Luxembourg subsidiary
What our fiduciary does
- Accounting, annual accounts and eCDF filing (Lux GAAP, IFRS)
- Tax: CIT, MBT, NWT, VAT, transfer pricing
- Company formation, SOPARFI, holding; domiciliation through our partner Cerno Law Firm, a qualified law firm
- Payroll, CCSS, substance and directorship
- Fund services and ecosystem coordination
Ready to structure your fiduciary accounting firm?
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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
What is a fiduciary in Luxembourg?
A fiduciary in Luxembourg is a firm that keeps the accounts of third-party companies and handles their tax, social security and statutory obligations. The firm operates under a regulated status: licensed accountant (comptable, Law of 2 September 2011) or expert-comptable (Law of 10 June 1999).
Is Financial Services Luxembourg an authorised fiduciary?
Yes. Financial Services Luxembourg holds authorisations 10077274/2 (activities ancillary to the expert-comptable profession) and 10077274/0 (accounting), subject to AED supervision for AML/CFT purposes. The authorisation is publicly verifiable on guichet.public.lu.
Difference between a fiduciary and an expert-comptable?
The fiduciary is the authorised structure delivering accounting, tax and payroll. An expert-comptable practises a profession regulated by the Law of 10 June 1999. Financial Services Luxembourg is a licensed accounting fiduciary; it relies on qualified experts-comptables and approved auditors for engagements that require them, and on its partner Cerno Law Firm for domiciliation.
Who supervises a fiduciary in Luxembourg?
The AED supervises a fiduciary operating as a licensed accountant; the professional body of experts-comptables supervises one operating as an expert-comptable, under Article 2-1 of the Law of 12 November 2004. Financial Services Luxembourg is subject to AML/CFT supervision by the AED.
Can a fiduciary provide domiciliation services in Luxembourg?
Yes, if it practises as an expert-comptable, réviseur d'entreprises, lawyer or financial sector professional: the Law of 31 May 1999 reserves domiciliation to these professions. A licensed accountant cannot act as a domiciliation agent. Financial Services Luxembourg arranges domiciliation with Cerno Law Firm, which signs the domiciliation agreement.
How many languages do you work in?
9 operating languages: French, English, German, Spanish, Italian, Portuguese, Luxembourgish, Chinese and Russian.
Request a quote
Reply within 24 business hours. NDA on request before any confidential document.