Mickaël LOC, Managing Director.
Managing Director of Financial Services Luxembourg, an accounting firm licensed under number 10077274. Content reviewer of the Insights section on accounting, closing, corporate tax and holding structuring.
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, professional accounting 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.
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 expert-comptable 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 changesTax ·
- ATAD and substance: five costly mistakesStructuring ·
- Cross-border remote work: the two 2026 thresholdsPayroll & HR ·
- Check an EU VAT number: what VIES really provesTax ·
- E-invoicing Luxembourg: public sector obligationsInvoicing ·
- FAIA Luxembourg: the audit file the AED can requestAccounting ·
- Standard chart of accounts Luxembourg: PCN structureAccounting ·
- Mandatory invoice details in Luxembourg: full listInvoicing ·
- VAT reverse charge Luxembourg: cases and setupTax ·
- Odoo Community or Enterprise: which edition in LuxembourgTools & systems ·
- B2B e-invoicing Luxembourg: what the bill providesInvoicing ·
- Minimum net wealth tax Luxembourg: EUR 535 to 4,815Tax ·
- Luxembourg corporate income tax rate: 14%, 16%, 23.87%Tax ·
- Municipal business tax in Luxembourg: rates and calculationTax ·
- Participation exemption recapture rule in LuxembourgStructuring ·
- Participation exemption opt-out in LuxembourgStructuring ·
- Net wealth tax reduction in Luxembourg: 5-year reserveTax ·
- Dividend withholding tax in Luxembourg: 15% and reliefTax ·
- Accounting for dividends received in LuxembourgAccounting ·
- Impairment of participations in LuxembourgAccounting ·
- Intra-group loan interest accruals in LuxembourgAccounting ·
- Company size thresholds in LuxembourgAccounting ·
- Late filing of annual accounts in LuxembourgAccounting ·
- Form 500 corporate tax return in LuxembourgTax ·
- Quarterly tax advances in Luxembourg: the calendarTax ·
- Register of beneficial owners in Luxembourg: RBE filingCompliance ·
- Source of funds and source of wealth in LuxembourgCompliance ·
- KYC documents for company formation in LuxembourgCompliance ·
- Which accountant for an SME in Luxembourg? Criteria 2026Accounting ·
In the press
Contributions and quotes in third-party publications. Articles are hosted by their publishers; this site does not republish their content.
- Why more entrepreneurs are looking at LuxembourgTechBullion · · Read the article
- How to manage wealth in Luxembourg in 2026Vents Magazine · · Read the article
Check elsewhere
The same elements are exposed on the following surfaces, which reference each other.
- Personal site and corporate mandates
- Proof and transparency
- Permits and compliance
- The firm and the team
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