Guide pratique pour identifier, déclarer et traiter les conflits d'intérêts, renforcer l'indépendance et documenter des décisions de gouvernance solides au Luxembourg.
Más informacióntiempo estimado de lectura : 49
A Luxembourg independent director is a legally appointed individual responsible for the management, decision-making and governance of a company incorporated in Luxembourg.Under the Luxembourg Company Law 1915, directors ensure that the company operates in compliance with:
Distinct from management: participates in board-level decisions, not daily operations
Legally qualified: acts under Luxembourg company law (SA, SARL, SCA, SCS)
Substance anchor: ensures key decisions are demonstrably taken in Luxembourg
Different from a nominee: a real director with genuine authority and liability
Mandatory for regulated structures: RAIF, SIF, SICAR require CSSF-approved governance
Yes. Every Luxembourg company must appoint at least one director or manager depending on its legal form:
A Luxembourg resident director becomes strategically mandatory when:
Without real substance, your structure is exposed.A Luxembourg director contributes to:
Tax authorities assess:
A qualified director strengthens:
In a post-BEPS environment driven by OECD:
Banks and institutional investors assess:
A credible Luxembourg director directly impacts:
"Luxembourg substance requires that key strategic and management decisions are effectively taken in the Grand Duchy." Mickaël LOC
Under OECD BEPS Action 5 and DAC6, foreign tax authorities actively challenge Luxembourg structures lacking genuine local governance. An independent resident director is the primary substance defence mechanism.
Entity type, governance context, jurisdictions
Verificación del beneficiario final, transparencia de la propiedad, evaluación de riesgos
Governance responsibilities & independence validation
Alcance, tarifas, responsabilidades, protocolo de escalamiento
First board meeting, governance rollout, reporting setup
Ofrecemos auténticos mandatos de dirección, no nombramientos meramente formales. Cada mandato incluye participación real en las decisiones del consejo, gobernanza documentada y supervisión continua del cumplimiento normativo. Participación activa en las reuniones del consejo Participación en la toma de decisiones estratégicas Supervisión de adquisiciones, financiación y distribuciones Revisión de la documentación legal, fiscal y financiera Coordinación con asesores (legales, fiscales, de auditoría) Supervisión de AML/KYC, FATCA/CRS Apoyo en las relaciones bancarias y la interacción con los inversores Valor aportado Marco de gobernanza reforzado Mayor sustancia fiscal Credibilidad de grado institucional Juicio independiente alineado con los accionistas
Saber másParticipación operativa activa Toma de decisiones estratégicas Interacción con la dirección Desde: 2.703 EUR/mes
Governance and oversight Board participation Compliance monitoring Starting from: 6,000 EUR / year
Gobernanza alineada con la CSSF Supervisión de riesgos y cumplimiento Informes institucionales Desde: 40.000 EUR / año hasta 70.000 EUR / AÑO
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Estructuras inmobiliarias, vehículos de propósito especial (SPV) inmobiliarios, financiación y refinanciación, gestión de activos.
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Estructuras inmobiliarias, vehículos de propósito especial (SPV) inmobiliarios, financiación y refinanciación, gestión de activos.
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Estructuras inmobiliarias, vehículos de propósito especial (SPV) inmobiliarios, financiación y refinanciación, gestión de activos.
International Groups European headquarters Substance reinforcement Governance centralization
SOPARFI & Holdings Luxembourg participation exemption structures holding foreign subsidiaries. BEPS exposure is highest here — substance documentation is critical for dividend and capital gain tax exemptions.
Holdings & SOPARFI Dividend flows Cross-border structuring Tax optimization
Estructuras inmobiliarias, vehículos de propósito especial (SPV) inmobiliarios, financiación y refinanciación, gestión de activos.
International Groups European headquarters Substance reinforcement Governance centralization
Muchos proveedores ofrecen directores pasivos. Esto crea:
Una gobernanza débil puede conducir a:
Sin participación real:
Los bancos rechazan cada vez más las estructuras con:
Un director de bajo coste suele ser el error más caro.
CSSF Circulars 12/552 & 18/698
Law of 12 Nov 2004 (as amended) · FATF
Loi du 19 décembre 2002 · IASB IFRS
Companies Act Luxembourg · Art. 441-7
CSSF Regulation No. 18-01
LuxCG Code · ICGN Principles
Directors & Officers (D&O) Insurance
We review your structure documents, articles, and existing board composition. We assess substance gaps and governance requirements. Day 1 · Free
Issuance of a letter of intent confirming our directorship mandate , sufficient for bank account opening and AIFM notification. Within 24h
Completion of AML/KYC onboarding of the structure, its beneficial owners, and signature of the directorship mandate agreement. Days 2–7
Publicación del nombramiento como director en RCS Luxemburgo, establecimiento del calendario de gobierno corporativo y notificación a los auditores y a la CSSF, si procede. Días 8-10
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
Un expert-comptable hors pair ! Un professionnalisme remarquable, allié à une grande réactivité. L'accompagnement est irréprochable et les conseils toujours judicieux. Je recommande sans hésitation.
I had an excellent experience working with this financial services accountant in Luxembourg. Their expertise in preparing a detailed business plan and handling complex Tax return matters was outstanding. As a professional fiduciary, they demonstrate deep knowledge of local regulations and provide reliable support for companies of all sizes. If you are looking for a trusted comptable Luxembourg, this firm is a great choice. They assisted me from 100% start to finish, ensuring accuracy, transparency, and efficiency throughout the process. Their guidance on TVA matters was particularly helpful and saved us valuable time. The office is also centrally located in Luxembourg, making meetings and consultations very convenient. I highly recommend their services to any entrepreneur or company seeking professional accounting and fiduciary support in Luxembourg.
Un expert-comptable hors pair ! Un professionnalisme remarquable, allié à une grande réactivité. L'accompagnement est irréprochable et les conseils toujours judicieux. Je recommande sans hésitation.
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Super ! J’ai eu un rendez-vous très rapidement ! À l’écoute et de très bons conseils, prend le temps nécessaire. J’ai hâte de faire affaire avec vous ! Je recommande vraiment !!
Un cabinet d’un grand professionnalisme, attentif aux besoins de ses clients, prodiguant des conseils avisés et toujours en quête de solutions adaptées pour garantir un service d’excellence. Je ne peux que le recommander vivement.
Super ! J’ai eu un rendez-vous très rapidement ! À l’écoute et de très bons conseils, prend le temps nécessaire. J’ai hâte de faire affaire avec vous ! Je recommande vraiment !!
Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
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Service très professionnel et très compétent. Je recommande à d’autres personnes et les prix sont très abordables, rapport qualité prix très positif. Monsieur LOC est une personne formidable.
No comment
Managing Director and Independent Director In Luxembourg
With over 17 years at the intersection of Luxembourg corporate law, fund governance and tax compliance, Mickaël LOC serves as independent director for a portfolio of Luxembourg entities spanning SOPARFIs and funds. As Managing Director of Financial Services Luxembourg, a licensed accounting firm specialized in strategic structuration, he brings both regulatory standing and operational depth to every directorship mandate. Board decisions are taken in Luxembourg, documented rigorously, and defensible under BEPS.
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