Setting up your registered office with a licensed professional follows a precise legal framework. An overview of the 1999 law and the agent's duties.
Domiciliation means establishing a company's registered office at the address of a licensed professional — the domiciliation agent — who provides the associated administrative services. In Luxembourg the activity is governed by the law of 31 May 1999.
Who can act as domiciliation agent?
Only certain professionals may do so : lawyers, chartered accountants, approved statutory auditors and financial-sector professionals. The agent signs a written domiciliation agreement kept at the seat.
What domiciliation actually covers
- provision of a compliant registered office address in Luxembourg ;
- receipt and forwarding of official correspondence ;
- maintenance of statutory records and corporate books ;
- coordination with the RCS, tax authorities and regulators ;
- compliance with AML/KYC obligations imposed on domiciliation agents.
Domiciliation and economic substance
An address alone does not create a tax presence. Authorities examine genuine substance — see our analysis of ATAD and BEPS substance requirements.
Legal framework at a glance
Obligations and liability
The domiciliation agent assumes professional liability : identifying the beneficial owner, monitoring the company's standing and, where necessary, terminating the agreement. Our domiciliation and registered office services cover all of these obligations.