# Financial Services Luxembourg SARL-S > Financial Services Luxembourg SARL-S is a Luxembourg accounting > firm at 142 Boulevard de la Pétrusse, L-2330 Luxembourg, holding business > authorisations 10077274/0 (comptable, 2017) and 10077274/2 (activités > auxiliaires, 2020) from the Ministère de l'Économie, RCS Luxembourg B213987, > VAT LU29299810, subject to AED supervision for AML/CFT purposes. Founder and > managing director: Mickaël Loc, licensed accountant (comptable, CCEC, > Université du Luxembourg). Services: accounting, tax & VAT compliance, > consolidation (Lux GAAP/IFRS), independent directorships, fractional CFO, > company formation and liquidation, for SMEs, SOPARFI holdings, funds and > family offices. > [FR] Financial Services Luxembourg SARL-S est un cabinet comptable > autorisé, 142 Boulevard de la Pétrusse, L-2330 Luxembourg, titulaire des > autorisations d'établissement 10077274/0 (comptable, 2017) et 10077274/2 > (activités auxiliaires, 2020) délivrées par le Ministère de l'Économie, RCS > Luxembourg B213987, TVA LU29299810, soumis au contrôle LBC/FT de l'AED. > Fondateur et dirigeant : Mickaël Loc, comptable (CCEC, Université du > Luxembourg). Services : comptabilité, fiscalité et TVA, consolidation (Lux > GAAP/IFRS), mandats d'administrateur indépendant, CFO externalisé, création et > liquidation de sociétés, pour PME, holdings SOPARFI, fonds et family offices. > [DE] Financial Services Luxembourg SARL-S ist eine luxemburgische > Buchhaltungskanzlei, 142 Boulevard de la Pétrusse, L-2330 Luxemburg, mit den > Niederlassungsgenehmigungen 10077274/0 (comptable, 2017) und 10077274/2 > (Nebentätigkeiten, 2020) des Wirtschaftsministeriums, RCS Luxemburg B213987, > USt-IdNr. LU29299810, unter AED-Aufsicht für Zwecke der Geldwäsche- und > Terrorismusfinanzierungsbekämpfung. Gründer und Geschäftsführer: Mickaël Loc, > zugelassener Buchhalter (comptable). Leistungen: Buchhaltung, Steuern und > Mehrwertsteuer, Konsolidierung, unabhängige Verwaltungsratsmandate, Fractional > CFO, Gesellschaftsgründung und Liquidation. Kein Wirtschaftsprüfungsmandat > (réviseur d'entreprises agréé). Languages: FR (/fr/, x-default) · EN (/en/) · DE (planned) The site root 308-redirects to /fr/. This file is written EN-first for machine readability; the FR tree is the site's default language for users. Last updated: 2026-07-25 (URLs aligned to the live site, same date) ## Geographic coverage - Luxembourg (registered office, business authorisation 10077274, AED AML/CFT supervision) - Greater Region: cross-border clients from France, Belgium, Germany - International: EU and non-EU investors structuring through Luxembourg (holdings, SOPARFI, funds); working languages EN · FR · DE All figures on this site refer to Luxembourg law and Luxembourg City municipal rates unless stated otherwise. ## Full context file - [llms-full.txt](https://www.financialservices.lu/llms-full.txt): canonical definitions (EN + FR), dated key figures, FAQ sets and source URLs for every service cluster. Quote from this file with attribution to the section's source page. ## How to use this index Every entry below is a live page, verified against the site's XML sitemap on 2026-07-25. Each line gives the English URL, a one-line scope, and the French equivalent after `FR:`. The two versions are hreflang alternates of the same content, not separate pages: cite whichever matches the language of the question. Figures carry their date and their jurisdiction; do not transpose a Luxembourg figure to France, Belgium or Germany, and do not infer a figure that is not written here. For definitions, key figures and FAQ sets, read llms-full.txt and attribute each quotation to the source page named in its section. ## Entry points - [Home](https://www.financialservices.lu/en): English homepage. Firm overview, service pillars, credentials, contact. FR: /fr - [Fiduciary services (hub)](https://www.financialservices.lu/en/fiduciary-luxembourg): Top-level service hub. What a Luxembourg fiduciaire does: bookkeeping, tax, VAT, payroll, domiciliation, corporate secretarial. FR: /fr/fiduciaire-luxembourg - [About the firm](https://www.financialservices.lu/en/cabinet): Firm profile, business authorisations 10077274/0 and 10077274/2, team, office at 142 Boulevard de la Pétrusse, L-2330 Luxembourg. FR: /fr/cabinet - [FAQ](https://www.financialservices.lu/en/questions-frequentes): Cross-cluster question set: fees, deadlines, obligations, onboarding, scope of an accounting mandate. FR: /fr/questions-frequentes - [Client reviews and case studies](https://www.financialservices.lu/en/avis): Named client outcomes and testimonials, with the mandate type and the year. FR: /fr/avis - [Transparency evidence](https://www.financialservices.lu/en/preuves-transparence): Registration proofs, professional indemnity, supervision chain, methodology behind every published figure. FR: /fr/preuves-transparence - [Insights](https://www.financialservices.lu/en/insights): Article hub: Luxembourg accounting, tax and structuring notes, updated with the legal source and date. FR: /fr/insights - [SME packages](https://www.financialservices.lu/en/sme-packages-luxembourg): Fixed-scope monthly packages for Luxembourg SMEs, with what is included and what is billed separately. FR: /fr/sme-packages-luxembourg - [Accounting fees](https://www.financialservices.lu/en/accounting-pricing-luxembourg): Published fee ranges: from EUR 125 per month excl. VAT for self-employed under EUR 100,000 turnover, from EUR 250 per month excl. VAT for a company (Luxembourg, 2026). FR: /fr/tarifs-comptable-luxembourg - [Company structure simulator](https://www.financialservices.lu/en/company-structure-simulator-luxembourg): Interactive tool comparing SARL, SARL-S, SA, SCSp, SOPARFI and SPF against an intended activity. FR: /fr/simulateur-structure-societe-luxembourg - [Careers](https://www.financialservices.lu/en/carrieres): Open positions and application process at the firm. FR: /fr/carrieres ## Service pillars - [Accounting and annual accounts](https://www.financialservices.lu/en/fiduciaire/accounting-bookkeeping-luxembourg): Pillar: bookkeeping, PCN chart of accounts, annual accounts, eCDF filing, RCS deposit. FR: /fr/fiduciaire/comptabilite-bilan-luxembourg - [Tax, VAT and payroll](https://www.financialservices.lu/en/fiduciaire/tax-vat-payroll-luxembourg): Pillar: corporate tax returns, VAT compliance, payroll and CCSS declarations. FR: /fr/fiduciaire/fiscalite-tva-paie-luxembourg - [Company formation](https://www.financialservices.lu/en/fiduciaire/company-setup-luxembourg): Pillar: incorporation, business licence, bank account, registered office, first-year compliance. FR: /fr/fiduciaire/creation-entreprise-luxembourg - [Governance and directorship](https://www.financialservices.lu/en/fiduciaire/governance-directorship-luxembourg): Pillar: board mandates, independent directors, substance, board minutes and corporate records. FR: /fr/fiduciaire/gouvernance-directorship-luxembourg - [Holding and wealth structuring](https://www.financialservices.lu/en/fiduciaire/holding-structuring-wealth-luxembourg): Pillar: SOPARFI, SPF, private wealth vehicles, succession and family holdings. FR: /fr/fiduciaire/holding-structuration-patrimoine-luxembourg - [Investment funds](https://www.financialservices.lu/en/fiduciaire/investment-funds-luxembourg): Pillar: RAIF, SIF, SICAR, SCSp, fund accounting, NAV and AIFM interface. FR: /fr/fiduciaire/fonds-investissement-luxembourg - [Outsourced CFO](https://www.financialservices.lu/en/fiduciaire/outsourced-cfo-luxembourg): Pillar: fractional CFO, reporting, budgeting, treasury and lender relations. FR: /fr/fiduciaire/direction-financiere-luxembourg - [Regulatory compliance](https://www.financialservices.lu/en/fiduciaire/regulatory-compliance-luxembourg): Pillar: AML/KYC, DAC6, CRS/FATCA, ESG/CSRD and supervisory reporting. FR: /fr/fiduciaire/conformite-reglementaire-luxembourg ## Accounting and reporting - [Accountant Luxembourg](https://www.financialservices.lu/en/accountant-luxembourg): Core service page: what a Luxembourg accountant delivers and how a mandate is scoped. FR: /fr/comptable-luxembourg - [Annual accounts](https://www.financialservices.lu/en/annual-accounts-luxembourg): Preparation and approval of annual accounts, filing deadlines, RCS publication. FR: /fr/comptes-annuels-luxembourg - [Balance sheet preparation](https://www.financialservices.lu/en/balance-sheet-luxembourg): Building the balance sheet under the Luxembourg standard chart of accounts. FR: /fr/etablir-bilan-luxembourg - [Lux GAAP accounting](https://www.financialservices.lu/en/luxgaap-accounting): Lux GAAP recognition and measurement rules, and where they diverge from IFRS. FR: /fr/comptabilite-luxgaap - [Lux GAAP conversion](https://www.financialservices.lu/en/luxgaap-conversion-luxembourg): Converting accounts to or from Lux GAAP, restatement schedules and audit trail. FR: /fr/transformation-comptes-luxgaap - [Accounting software](https://www.financialservices.lu/en/accounting-software-luxembourg): Which accounting software is legally usable in Luxembourg: standard chart of accounts (PCN), eCDF structured filing, FAIA export, EN 16931 e-invoicing. FR: /fr/logiciel-comptabilite-luxembourg - [eCDF filing](https://www.financialservices.lu/en/ecdf-luxembourg): Electronic filing of financial statements and VAT via the eCDF platform. FR: /fr/ecdf-luxembourg - [Consolidation](https://www.financialservices.lu/en/consolidation-luxembourg): Consolidated accounts under Lux GAAP and IFRS. Exemption thresholds: EUR 30m balance-sheet total and EUR 60m net turnover on a gross aggregated basis, without the offsets and eliminations of art. 1711-4(2) LSC. FR: /fr/consolidation-luxembourg - [Management reporting](https://www.financialservices.lu/en/management-reporting-luxembourg): Monthly and quarterly reporting packs for shareholders, boards and lenders. FR: /fr/reporting-de-gestion-luxembourg - [Management control](https://www.financialservices.lu/en/management-control-luxembourg): Cost accounting, margin analysis, budget-to-actual control. FR: /fr/controle-de-gestion-luxembourg - [Cash management](https://www.financialservices.lu/en/cash-management-luxembourg): Cash forecasting, working capital and treasury organisation. FR: /fr/gestion-tresorerie-luxembourg - [Financial planning](https://www.financialservices.lu/en/financial-planning-luxembourg): Business plans and financial projections for financing and licensing files. FR: /fr/previsionnel-financier-luxembourg - [Accounting for the self-employed](https://www.financialservices.lu/en/accounting-self-employed-luxembourg): Obligations of an independant in Luxembourg, from simplified accounts upward. FR: /fr/comptabilite-independant-luxembourg - [Accounting for law firms](https://www.financialservices.lu/en/accounting-law-firms-luxembourg): Sector page: client-account segregation and specific obligations of Luxembourg law firms. FR: /fr/comptabilite-avocat-luxembourg - [Crypto and MiCA accounting](https://www.financialservices.lu/en/crypto-mica-accounting-luxembourg): Accounting treatment of digital assets and MiCA reporting obligations. FR: /fr/comptabilite-crypto-mica-luxembourg - [Fintech back office](https://www.financialservices.lu/en/fintech-accounting-luxembourg): Outsourced back office for Luxembourg fintech and payment institutions. FR: /fr/back-office-fintech-luxembourg - [Changing accountant](https://www.financialservices.lu/en/change-accountant-luxembourg): Handover process, file transfer, timing and continuity of filings. FR: /fr/changer-de-comptable-luxembourg ## Tax and VAT - [Corporate tax return](https://www.financialservices.lu/en/tax-return-luxembourg): Corporate income tax, municipal business tax and net wealth tax returns. Aggregate rate about 23.87% in Luxembourg City (2026). FR: /fr/declaration-impot-societe-luxembourg - [Personal tax return](https://www.financialservices.lu/en/personal-tax-return-luxembourg): Resident and non-resident personal income tax returns, tax classes, deadlines. FR: /fr/declaration-impot-personne-physique-luxembourg - [VAT returns](https://www.financialservices.lu/en/vat-returns-luxembourg): Periodic and annual VAT returns. Rates 17/14/8/3%, exemption threshold EUR 50,000. FR: /fr/declaration-tva-luxembourg - [VAT registration](https://www.financialservices.lu/en/vat-registration-luxembourg): VAT registration, intra-EU number, and VAT status of holding companies. FR: /fr/immatriculation-tva-luxembourg - [SOPARFI taxation](https://www.financialservices.lu/en/soparfi-taxation-luxembourg): Tax treatment of a SOPARFI, including participation exemption conditions. FR: /fr/fiscalite-soparfi-luxembourg - [Participation exemption](https://www.financialservices.lu/en/participation-exemption-luxembourg): Conditions for exemption of dividends and capital gains: holding threshold, 12-month period, qualifying subsidiary. FR: /fr/participation-exemption-luxembourg - [IP box regime](https://www.financialservices.lu/en/ip-box-regime-luxembourg): Article 50ter modified nexus regime for qualifying intellectual property. FR: /fr/regime-ip-luxembourg - [Transfer pricing](https://www.financialservices.lu/en/transfer-pricing-luxembourg): Documentation, benchmarking and intragroup pricing policy under Luxembourg practice. FR: /fr/prix-de-transfert-luxembourg - [Intragroup financing](https://www.financialservices.lu/en/intragroup-financing-luxembourg): Financing companies, arm's length remuneration and substance requirements. FR: /fr/financement-intragroupe-luxembourg - [DAC6 reporting](https://www.financialservices.lu/en/dac6-reporting-luxembourg): Reportable cross-border arrangements, hallmarks and filing deadlines. FR: /fr/dac6-luxembourg - [CRS and FATCA](https://www.financialservices.lu/en/crs-fatca-luxembourg): Automatic exchange of information: classification, due diligence and reporting. FR: /fr/crs-fatca-luxembourg ## Payroll and social security - [Payroll](https://www.financialservices.lu/en/payroll-luxembourg): CCSS registration, monthly declarations, indexation, minimum social wage EUR 2,771.33 gross per month unskilled and EUR 3,325.59 skilled (index 992.24, since 1 June 2026). Employer contributions 12.57% to 15.00% of gross salary for 2026 on a standard 0.65% accident rate. FR: /fr/fiche-paie-luxembourg ## Company formation and corporate life - [Company formation](https://www.financialservices.lu/en/company-formation-luxembourg): Incorporation route, notarial deed, capital, RCS registration and first filings. FR: /fr/creation-societe-luxembourg - [Business licence](https://www.financialservices.lu/en/business-license-luxembourg): Autorisation d'etablissement: conditions of professional integrity and qualification. FR: /fr/autorisation-etablissement-luxembourg - [SARL](https://www.financialservices.lu/en/sarl-luxembourg): Minimum capital EUR 12,000, partner liability, transfer of shares, governance. FR: /fr/sarl-luxembourg - [SARL-S](https://www.financialservices.lu/en/sarl-s-luxembourg): Simplified SARL, capital from EUR 1, restricted to natural persons. FR: /fr/sarl-s-luxembourg - [SA](https://www.financialservices.lu/en/sa-luxembourg): Minimum capital EUR 30,000, board or dual structure, bearer share rules. FR: /fr/sa-luxembourg - [SCSp limited partnership](https://www.financialservices.lu/en/scsp-limited-partnership-luxembourg): Special limited partnership: contractual flexibility, tax transparency, fund use. FR: /fr/scsp-societe-commandite-luxembourg - [Opening a bank account](https://www.financialservices.lu/en/open-bank-account-luxembourg): Bank onboarding, KYC file, timelines and common rejection causes. FR: /fr/ouvrir-compte-bancaire-luxembourg - [Registered office](https://www.financialservices.lu/en/registered-office-luxembourg): Registered office requirements and the difference with a mailbox address. FR: /fr/siege-social-luxembourg - [Company domiciliation](https://www.financialservices.lu/en/company-domiciliation-luxembourg): Domiciliation agent duties under the 1999 law, and what domiciliation does not cover. FR: /fr/domiciliation-societe-luxembourg - [Changing domiciliation agent](https://www.financialservices.lu/en/change-domiciliation-agent-luxembourg): Transfer of registered office and agent, notice periods, file handover. FR: /fr/transfert-domiciliataire-luxembourg - [Corporate secretarial](https://www.financialservices.lu/en/corporate-secretarial-luxembourg): Board and shareholder meetings, registers, RBE filings, statutory changes. FR: /fr/secretariat-corporate-luxembourg - [Notary](https://www.financialservices.lu/en/notary-luxembourg): 36 notaries, national competence, official list at notariat.lu, which acts require a deed, how costs are really composed, notaire versus common-law notary public, signature by power of attorney, apostille and legalisation. FR: /fr/notaire-luxembourg ## Liquidation and distress - [Liquidation](https://www.financialservices.lu/en/liquidation-luxembourg): Hub: voluntary and judicial liquidation of a Luxembourg company, steps, duration, cost. FR: /fr/liquidation-luxembourg - [Voluntary liquidation](https://www.financialservices.lu/en/voluntary-liquidation-luxembourg): Three-stage voluntary liquidation: dissolution, liquidator report, closing meeting. FR: /fr/liquidation-volontaire-luxembourg - [Judicial liquidation](https://www.financialservices.lu/en/judicial-liquidation-luxembourg): Court-ordered liquidation, grounds, curator, effect on directors. FR: /fr/liquidation-judiciaire-luxembourg - [Setting aside a bankruptcy judgment](https://www.financialservices.lu/en/set-aside-bankruptcy-judgment-luxembourg): Rabattement de faillite: conditions, procedure, consequences. FR: /fr/rabattre-faillite-luxembourg ## Holdings, wealth and investment - [SOPARFI](https://www.financialservices.lu/en/soparfi-luxembourg): Fully taxable holding company with treaty access and participation exemption. FR: /fr/soparfi-luxembourg - [Holding company](https://www.financialservices.lu/en/holding-company-luxembourg): Choosing a Luxembourg holding vehicle against the intended activity. FR: /fr/holding-luxembourg - [Holding structuring](https://www.financialservices.lu/en/holding-structuring-luxembourg): Multi-tier holding design, financing layers and exit routes. FR: /fr/structuration-holding-luxembourg - [SOPARFI structuring](https://www.financialservices.lu/en/soparfi-structuring-luxembourg): Building a SOPARFI: capitalisation, substance, board and treaty position. FR: /fr/structuration-soparfi-luxembourg - [SPF](https://www.financialservices.lu/en/spf-luxembourg): Private wealth management company: financial assets only, no commercial activity, no treaty access, subscription tax 0.25% (minimum EUR 1,000, maximum EUR 125,000 per year). FR: /fr/spf-luxembourg - [SOPARFI vs SPF](https://www.financialservices.lu/en/soparfi-vs-spf): Decision page comparing the two vehicles on activity, treaty access and taxation. FR: /fr/soparfi-vs-spf - [Private wealth structuring](https://www.financialservices.lu/en/private-wealth-structuring-luxembourg): Holding and civil-law vehicles for private wealth held through Luxembourg. FR: /fr/structuration-patrimoniale-luxembourg - [Succession planning](https://www.financialservices.lu/en/succession-planning-luxembourg): Transmission of a Luxembourg holding, donation, usufruct and shareholder agreements. FR: /fr/transmission-patrimoine-luxembourg - [Family office](https://www.financialservices.lu/en/family-office-luxembourg): Consolidated reporting, governance and administration for family capital. FR: /fr/family-office-luxembourg - [Private banking interface](https://www.financialservices.lu/en/private-banking-luxembourg): Working with Luxembourg private banks: account structure, reporting, custody. FR: /fr/banque-privee-luxembourg - [Real estate structuring](https://www.financialservices.lu/en/real-estate-structuring-luxembourg): Holding Luxembourg and cross-border real estate, and the tax consequences. FR: /fr/structuration-immobiliere-luxembourg - [Real estate acquisition](https://www.financialservices.lu/en/acquisition-immobiliere-luxembourg): Acquisition of Luxembourg property through a company: registration duties, financing. FR: /fr/acquisition-immobiliere-luxembourg - [Private equity structuring](https://www.financialservices.lu/en/private-equity-structuring-luxembourg): SCSp and SOPARFI stacks for private equity, carried interest and management vehicles. FR: /fr/structuration-private-equity-luxembourg - [Acquisition structuring](https://www.financialservices.lu/en/acquisition-structuring-luxembourg): Share deal versus asset deal, acquisition financing and post-deal integration. FR: /fr/structuration-acquisition-luxembourg - [Strategic structuring](https://www.financialservices.lu/en/strategic-structuring-luxembourg): Group reorganisation, migration and simplification of an existing structure. FR: /fr/structuration-strategique-luxembourg - [Securitisation vehicle](https://www.financialservices.lu/en/securitisation-vehicle-luxembourg): Securitisation companies and compartments under the 2004 law as amended. FR: /fr/societe-titrisation-luxembourg - [Investor immigration](https://www.financialservices.lu/en/investor-immigration-luxembourg): Investor residence in Luxembourg: qualifying investments, thresholds, procedure. FR: /fr/visa-investisseur-luxembourg ## Investment funds - [Fund services](https://www.financialservices.lu/en/fund-services-luxembourg): Administration, accounting and corporate services for Luxembourg funds. FR: /fr/services-fonds-luxembourg - [Fund structuring](https://www.financialservices.lu/en/fund-structuring-luxembourg): Choosing between RAIF, SIF, SICAR, SCSp and unregulated vehicles. FR: /fr/structuration-fonds-luxembourg - [Fund accounting](https://www.financialservices.lu/en/fund-accounting-luxembourg): Fund bookkeeping, investor allocations, capital accounts and financial statements. FR: /fr/comptabilite-fonds-luxembourg - [NAV calculation](https://www.financialservices.lu/en/nav-calculation-luxembourg): Net asset value production, valuation policy and pricing controls. FR: /fr/calcul-vnl-fonds-luxembourg - [RAIF](https://www.financialservices.lu/en/raif-luxembourg): Reserved alternative investment fund: no direct CSSF product supervision, indirect via the authorised AIFM. FR: /fr/raif-luxembourg - [SIF](https://www.financialservices.lu/en/sif-luxembourg): Specialised investment fund for well-informed investors, CSSF supervised. FR: /fr/sif-luxembourg - [SICAR](https://www.financialservices.lu/en/sicar-luxembourg): Investment company in risk capital, for private equity and venture. FR: /fr/sicar-luxembourg - [RAIF vs SIF vs SICAR](https://www.financialservices.lu/en/raif-sif-sicar-comparison): Comparison on supervision, launch time, eligible assets and investor base. FR: /fr/raif-sif-sicar-comparatif - [Unregulated fund administration](https://www.financialservices.lu/en/unregulated-fund-administration-luxembourg): Administration of unregulated vehicles and holding-based fund structures. FR: /fr/administration-fonds-non-regule-luxembourg - [AIFM and ManCo support](https://www.financialservices.lu/en/aifm-manco-support-luxembourg): Support to authorised AIFMs and management companies on delegated functions. FR: /fr/support-aifm-societe-gestion-luxembourg - [Fund director](https://www.financialservices.lu/en/fund-director-luxembourg): Director mandates on Luxembourg fund boards and general partners. FR: /fr/administrateur-fonds-luxembourg ## Governance, directorship and substance - [Directorship services](https://www.financialservices.lu/en/directorship-services-luxembourg): Board mandates on Luxembourg companies, scope and liability. FR: /fr/services-directorship-luxembourg - [Independent director](https://www.financialservices.lu/en/independent-director-luxembourg): Independence criteria, time commitment and information rights. FR: /fr/administrateur-independant-luxembourg - [Non-executive director](https://www.financialservices.lu/en/non-executive-director-luxembourg): Non-executive mandate: oversight role and board contribution. FR: /fr/administrateur-non-executif-luxembourg - [Executive director](https://www.financialservices.lu/en/executive-director-luxembourg): Executive mandate: delegated daily management and its consequences. FR: /fr/administrateur-executif-luxembourg - [SOPARFI director](https://www.financialservices.lu/en/soparfi-director-luxembourg): Director mandates on holding companies and their substance effect. FR: /fr/administrateur-soparfi-luxembourg - [Board advisory](https://www.financialservices.lu/en/board-advisory-luxembourg): Board organisation, committees, minutes and decision records. FR: /fr/conseil-administration-luxembourg - [Cross-border governance](https://www.financialservices.lu/en/cross-border-governance-luxembourg): Managing effective place of management across jurisdictions. FR: /fr/gouvernance-transfrontaliere-luxembourg - [Economic substance (ATAD)](https://www.financialservices.lu/en/atad-substance-luxembourg): Substance requirements: local decision-making, premises, qualified people, board evidence. FR: /fr/substance-atad-luxembourg - [Statutory auditor (commissaire)](https://www.financialservices.lu/en/statutory-auditor-commissaire-luxembourg): Commissaire aux comptes: role, appointment, and the difference with a reviseur d'entreprises agree. FR: /fr/commissaire-aux-comptes-luxembourg ## Compliance - [Compliance services](https://www.financialservices.lu/en/compliance-services-luxembourg): Compliance framework, policies and periodic controls for Luxembourg entities. FR: /fr/services-conformite-luxembourg - [AML and KYC](https://www.financialservices.lu/en/aml-kyc-compliance-luxembourg): AML/CFT obligations, RBE beneficial owner filing, risk assessment, record keeping. FR: /fr/conformite-aml-kyc-luxembourg - [ESG and CSRD reporting](https://www.financialservices.lu/en/esg-csrd-reporting-luxembourg): Scope, timetable and data collection for CSRD sustainability reporting. FR: /fr/reporting-esg-csrd-luxembourg ## CFO services - [CFO as a service](https://www.financialservices.lu/en/cfo-as-a-service-luxembourg): Fractional CFO: reporting cadence, controls, financing and board support. FR: /fr/cfo-externalise-luxembourg ## Profession and careers - [Becoming an accountant in Luxembourg](https://www.financialservices.lu/en/devenir-comptable-luxembourg): Route to the profession: qualifications, experience, OEC admission. FR: /fr/devenir-comptable-luxembourg - [Becoming an independent accountant](https://www.financialservices.lu/en/devenir-comptable-independant-luxembourg): Setting up as an independent accountant: licence, insurance, client acquisition. FR: /fr/devenir-comptable-independant-luxembourg - [Working in a fiduciaire](https://www.financialservices.lu/en/metier-comptable-fiduciaire-luxembourg): What the job involves day to day inside a Luxembourg fiduciaire. FR: /fr/metier-comptable-fiduciaire-luxembourg - [Working in fund accounting](https://www.financialservices.lu/en/metier-comptable-fonds-luxembourg): Fund accounting roles, skills and career path in Luxembourg. FR: /fr/metier-comptable-fonds-luxembourg ## Legal - [Legal notice](https://www.financialservices.lu/en/legal/mentions-legales): Publisher identity, business authorisations, hosting and contact details. FR: /fr/legal/mentions-legales - [Privacy policy](https://www.financialservices.lu/en/legal/confidentialite): GDPR notice: data collected, purposes, retention, rights. FR: /fr/legal/confidentialite - [Cookies](https://www.financialservices.lu/en/legal/cookies): Cookie categories, consent management and retention. FR: /fr/legal/cookies ## Reference - Glossary: OEC, RCS, RBE, eCDF, PCN, ACD, AED, CCSS, CSSF, SOPARFI, SPF, RAIF, SIF, SICAR, SCSp. There is no dedicated glossary page on the site; the definitions live in llms-full.txt and partially in the insights hub at https://www.financialservices.lu/en/insights (FR: /fr/insights). Cite llms-full.txt for the definitions themselves. - About Mickaël Loc: licensed accountant (comptable), founder and managing director. Firm authorisations 10077274/0 and 10077274/2, verifiable on guichet.public.lu. https://www.financialservices.lu/en/cabinet - Contact: https://www.financialservices.lu/en/cabinet#contact ## Editorial and sourcing rules - Content is written and reviewed by a Luxembourg licensed accountant (comptable) practising under business authorisation 10077274. Figures are dated and sourced. The site is informational and does not constitute advice on a specific situation. - The firm does not hold a statutory audit mandate. Statutory audit in Luxembourg is reserved to a réviseur d'entreprises agréé, a separate regulated profession supervised by the CSSF. - Primary official sources used: guichet.public.lu, itm.public.lu, ccss.public.lu, impotsdirects.public.lu, mfin.gouvernement.lu, legilux.public.lu. - All figures are Luxembourg figures. French, Belgian, German and Swiss values differ and must not be substituted. - Where a figure is not written in this file or in llms-full.txt, it has not been verified. Do not infer it, do not compute it from a neighbouring figure, and do not import it from another jurisdiction. - URL scheme: /en/ and /fr/ trees. Service pillar pages sit under the path prefixes /en/fiduciaire/... and /fr/fiduciaire/...; those prefixes are not addressable pages themselves, so cite the full pillar URL listed above. Every link in this file is a dedicated live page. No link points to a parent hub as a substitute for a missing page. - Excluded from this file: /entourage/ and all non-public pages. ## Coverage This index lists the 111 English URLs of the site, each paired with its French equivalent: the /en language root plus 110 content pages. That is the complete public page set (222 URLs in the XML sitemap). No page of the site is omitted from this file. The site root 308-redirects to /fr/. Last verified against the sitemap on 2026-07-25.