Mickaël LOC, Managing Director.

Qualifications

Degrees obtained, with institution and year. No title is claimed beyond what these qualifications and the permits below allow.

• 2019–2020University of Luxembourg— CCEC, chartered-accountant diploma
• 2009–2010IAE Paris-Est— Master CCA, Accounting, Control, Audit
• 2006–2008IAE Paris-Est— MSTCF, accounting and finance

Permits

Two distinct establishment permits coexist, issued by the Ministry of the Economy and verifiable on the public register. They are not interchangeable.

The personal permit includes further branches, among them real-estate and commercial activities that are not exercised within the engagements described on this site. The public register lists them in full.

Check the public register →

Areas of competence

Scope actually exercised, and against which content is reviewed.

• LuxGAAP accounting
• Annual accounts and RCS filing
• Consolidation
• Luxembourg corporate taxation
• Holding and SOPARFI structuring
• Governance and economic substance

What is not exercised

Certain acts and opinions fall to other regulated professions. They are not delivered by the firm, which coordinates them with the authorised professional.

• Notarial deeds: notary
• Legal advice and representation: lawyer
• Statutory audit: approved statutory auditor
• The chartered-accountant title, regulated by the Ordre des Experts-Comptables, is not claimed

Reviewed content

Dated analyses published in Insights and reviewed as such.

• Luxembourg VAT 2026: what actually changes
  Tax · 2026-08-10
• ATAD and substance: five costly mistakes
  Structuring · 2026-08-10
• Cross-border remote work: the two 2026 thresholds
  Payroll & HR · 2026-08-10
• Check an EU VAT number: what VIES really proves
  Tax · 2026-08-10

See all analyses →

Check elsewhere

The same elements are exposed on the following surfaces, which reference each other.

• LinkedIn
• Personal site and corporate mandates
• Proof and transparency
• Permits and compliance
• The firm and the team