
Mickaël LOC, Managing Director.
Managing Director of Financial Services Luxembourg, an accounting firm licensed under number 10077274. Editorial lead for Insights on accounting, year-end closing, corporate taxation and holding structures.
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
Mandates and services
Personal mandates and the firm's engagements meet on five reference pages: directorship services and the independent director role for governance and substance, consolidation and the CFO as a Service function for groups, and fund structuring for investment vehicles. Accounting and administrative support also covers SARL incorporation and company liquidation, depending on the business stage; notarial deeds and reserved legal advice remain with authorised professionals.
Published analyses
The six most recent Insights analyses. Inclusion here does not certify an individual legal review; the full index is linked below.
- Share premium and account 115 in LuxembourgAccounting ·
- Acquisition of own shares in Luxembourg: the rulesGovernance ·
- EC Sales List Luxembourg: deadlines and exemptionVAT ·
- Cash payment limit in Luxembourg: thresholds, 2027Compliance ·
- VAT option on a commercial lease in LuxembourgVAT ·
- Place of supply of services: Luxembourg VATTax ·
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
A question about your situation?
First reply within 24 working hours, from a named adviser. Firm quote within 48 working hours once the scope is defined. NDA on request before any confidential document.