Companies & entities
Company domiciliation in Luxembourg
Domiciliation means establishing a company\'s registered office at the address of a third party. In Luxembourg, this is an activity regulated by the Law of 31 May 1999: only a licensed professional (lawyer, notary, chartered accountant, PSF) may act as a domiciliation agent, and domiciliation does not dispense with the need for genuine substance. The firm advises you and frames the agreement.
Legal content reviewed by Maître Cora Maglo, Avocate à la Cour, Liste I du Barreau de Luxembourg depuis 2009.
Domiciling a company is not simply about renting an address: it is a regulated service, governed by a written domiciliation agreement with a licensed agent, and subject to compliance obligations.
Above all, a mere address does not create substance. Whether you are setting up a new company or transferring the registered office of an existing one, Cerno Law Firm secures your domiciliation agreement and helps you build compliant substance (governance, resources, local decision-making).
The need
You need to establish the registered office of a Luxembourg company.
Domiciliation is regulated and is often wrongly confused with a mere letterbox.
The risk
Domiciliation by an unlicensed person (which is illegal), a non-compliant agreement, or a lack of substance leading to reclassification or ATAD III exposure.
An address with no economic reality does not protect the company.
How we help
Framing the domiciliation agreement with a licensed agent, compliance advice and support with substance.
Articulation with the structuring of the company (SOPARFI, and others).
Practice areas
When to call on the firm
- Establish the registered office of a new company.
- Regularise a non-compliant domiciliation.
- Strengthen the substance of a holding company.
- Transfer the registered office of an existing company.
- Change domiciliation agent.
Method
Our engagement process
- 1
Information intake
You describe your need via a structured form or an initial call. Our digital tools serve only to organise this information and save time.
- 2
Lawyer qualification
Maître Maglo reviews your situation, identifies the legal issues and confirms the feasibility and exact scope of the engagement.
- 3
Transparent quote
You receive a clear fee proposal, a fixed fee or a range, before any engagement. Nothing is billed without your approval.
- 4
Legal work
The firm drafts, negotiates or litigates as required. Every deliverable is designed and approved by a lawyer admitted to the Luxembourg Bar.
- 5
Tracking and delivery
You follow your matter transparently and receive your finalised documents with the explanations you need.
Documents required
- • Articles of association and identity of the company
- • Activity and registered office requirements
- • Existing domiciliation agreement, where applicable
Deliverables
- • Compliant domiciliation agreement
- • Compliance advice
- • Substance recommendations
Indicative timing
Quick to put in place once the licensed agent and the agreement have been finalised.
On a quote basis
Our framing fees are separate from the domiciliation agent\'s charges.
FAQ
Frequently asked questions
Who may domicile a company in Luxembourg?
Only a professional licensed within the meaning of the Law of 31 May 1999: a lawyer, notary, chartered accountant, auditor or PSF. Domiciliation by an unlicensed person is illegal.
Is domiciliation enough to create substance?
No. An address does not create substance. The company must have resources, governance and genuine decision-making in Luxembourg, especially in light of ATAD III.
Is a written agreement required?
Yes. A written domiciliation agreement between the company and the domiciliation agent is mandatory.
How much does domiciliation cost in Luxembourg?
The domiciliation agent\'s fees vary depending on the provider and the services included. The firm charges separately for the legal framing of the agreement; everything is quoted before any engagement.
Can the registered office of an existing company be transferred?
Yes. Transferring the registered office to a domiciled address requires a corporate decision, an update at the RCS and a compliant domiciliation agreement. The firm handles the operation.
Quick answer
What is the domiciliation of a company in Luxembourg?
Domiciliation means establishing a company's registered office at an address in Luxembourg, provided by an authorised domiciliation agent (lawyer, chartered accountant or PFS). It is governed by law: it requires a domiciliation agreement and genuine substance, and is not limited to a mere letterbox.
Our approach
A pragmatic reading of every case
Notre objectif n’est pas seulement d’expliquer la règle, mais d’identifier la solution la plus efficace pour atteindre vos objectifs. Chaque dossier est analysé sous trois angles.
Risque juridique
La règle applicable, les délais et les points de contentieux possibles.
Risque opérationnel
L’impact concret sur votre activité, vos contrats et votre organisation.
Risque financier
Le coût d’une décision, d’un litige ou d’une inaction, chiffré en amont.
Expertise
Domiciliation, from agreement to substance
Legal framework
- Authorised domiciliation agent
- Domiciliation agreement
- Obligations of the domiciliation agent
- Domiciliation law
Substance and governance
- Effective registered office
- Central administration
- Decisions taken in Luxembourg
- ATAD III substance test
Setting up
- Choice of domiciliation agent
- Agreement and term
- Address and services
- Coordination with the RCS and the RBE
Compliance
- KYC and beneficial owners
- Anti-money laundering
- Keeping the registers
- Renewal and termination
Examples of matters handled
Proven expertise, anonymised
International holding
Domiciliation and setting up the substance of a SOPARFI.
Company being formed
Domiciliation from incorporation, coordinated with registration.
ATAD III compliance
Strengthening the substance of an existing holding.
Representative and anonymised examples, for illustration only. Every matter is handled and validated by a lawyer registered with the Luxembourg Bar.
They entrust us with their cases
Varied profiles, the same standard of excellence
- Entrepreneurs setting up their company in Luxembourg
- International investors
- SME executives
- International groups
- Expatriates and international families
- Employers recruiting foreign talent
Explore our key areas of expertise
Company, substance and compliance
FAQ
Frequently asked questions
What is an authorised domiciliation agent?
It is a professional authorised to provide a registered office and associated services to a company: a lawyer registered on List I, a chartered accountant, an auditor or a financial sector professional. The agent bears legal obligations of compliance and of keeping the registers.
Is domiciliation enough to create substance?
No. An address is not enough. The company must have genuine substance: central administration in Luxembourg, decisions taken there, suitable resources. This is essential in light of the tax rules and of ATAD III.
How much does domiciliation cost in Luxembourg?
The cost depends on the services included (address, mail handling, governance support). The firm states the terms before any commitment, within the framework of a clear domiciliation agreement.
Can a lawyer domicile my company?
Yes. A lawyer registered on List I of the Luxembourg Bar can act as a domiciliation agent and provide, in addition to the address, the legal advice and governance support required.
What obligations apply to the domiciled company?
Keeping accounts, filing the accounts, updating the RBE, cooperating with the domiciliation agent's compliance obligations and maintaining genuine substance in Luxembourg.
How do you terminate a domiciliation agreement?
According to the terms of the agreement and compliance with a notice period. A transfer of the registered office must be organised to avoid any irregularity at the trade register. The firm secures this transition.
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Choosing Cerno means choosing over 17 years of experience
- 2013
- independent firm
- 2009
- at the Bar since 2009
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Our work
Representative matters, anonymised
Typical examples of engagements handled by the firm, presented in an anonymised and illustrative manner. Each matter is handled and validated by a lawyer registered with the Luxembourg Bar.
A holding company and a residence permit, in a single process
Incorporation of a SOPARFI for a non-resident investor, combined with obtaining their residence permit. A single point of contact across both fronts.
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Structuring a shareholders’ agreement and governance for a young company with several founders, ahead of a funding round.
Shareholders’ agreement signed before the roundA similar matter? Debt recoveryA debt recovered across borders
Cross-border recovery of unpaid debts for an SME, through an order for payment and coordination with a foreign colleague.
Receivable recovered in full (100%)A similar matter? Employment lawAn executive defended before the Labour Tribunal
Supporting an executive in a contested dismissal, from strategy to representation at the hearing.
Case argued at the hearingA similar matter? ContractsA secured international distribution
Negotiating and securing an international framework distribution agreement, from liabilities through to the competent jurisdiction.
Competent jurisdiction securedA similar matter?Typical, anonymised examples, for illustration only. They do not prejudge the outcome of a matter, which depends on each situation.
Entrust my matter to the firmExpertise & authority
Ongoing review and analysis of Luxembourg and European case law
Avocate à la Cour, List I of the Luxembourg Bar since 2009
Trained at the London School of Economics, formerly at Clifford Chance and Bonn Steichen & Partners
Member of international networks: EILN, AEA, Cross Border Advisory Solutions
Every matter handled and approved by a lawyer admitted to the Bar
Support in 7 languages, clients of 170 nationalities
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Had a consultation with Me Cora Maglo about my Luxembourg Blue Card application. She explained everything clearly: the process, timeline and documents I need, and helped me with my wife’s family reunification too. Honest and practical advice. I felt confident after talking to her.Farshid Pourlatifi
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Super assistance and great support! Highly recommend. All my questions were answered, Cora and her team kept me updated all the time. I will definitely reach out to them next time for my residency.Tatiana
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