Any company incorporated in Luxembourg must have a real registered office within the territory. This obligation, laid down in the amended Law of 10 August 1915 on commercial companies, is verified by the Luxembourg Trade and Companies Register (RCS). The use of a simple mailbox is strictly prohibited.
The available options depend on the type of activity carried out:
- Commercial, artisanal, or professional companies: obligation to have genuine physical premises (office, shop, workshop, or warehouse depending on the activity). A dedicated coworking space may be accepted.
- Asset-holding companies (SOPARFI, SPF), civil companies, and dormant companies: may use an approved domiciliation agent to host their registered office.
- Small structures (SARL-S, SARL): domiciliation at the manager’s personal residence is possible, provided that the condominium rules or municipal regulations allow it and that a dedicated workspace is arranged there.
Domiciliation through a third party is governed by the Law of 31 May 1999. Only licensed professionals may carry out this activity:
- Lawyers registered with the Luxembourg Bar,
- Chartered accountants and statutory auditors,
- Credit institutions and professionals of the financial sector (under CSSF supervision).
The domiciliation agreement is a mandatory contract between the domiciliation agent and the company. It must specify the services provided, the respective obligations of the parties, the duration, and the termination conditions. The domiciliation agent is also required to comply with AML/KYC obligations (anti-money laundering and counter-terrorist financing rules), in particular the identification of beneficial owners in the Register of Beneficial Owners (RBE).
In the event of non-compliance with the rules, the domiciliation agent may terminate the agreement with immediate effect by registered letter. The company concerned then loses its legal domicile as soon as the termination notice is filed with the RCS. Criminal penalties are provided for breaches of these regulations and may extend to the judicial dissolution of the company.
Please note: domiciliation alone is prohibited. The domiciliation agent must also provide ancillary services (secretarial services, mail management, administrative follow-up, etc.).
https://guichet.public.lu/fr/entreprises/creation-developpement/autorisation-
https://www.colors.lu/siege-social-au-luxembourg-quelles-solutions-legales/