The glossary to understand and take action

Domiciliation agreement

A domiciliation agreement is the written contract defining the relationship between the domiciled company and the authorised domiciliation professional.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

It specifies the services, obligations and terms of the relationship. Simply receiving mail does not demonstrate that the requirements specific to the activity are met.

In your file

What this changes in practice

The agreement describes the services provided by the domiciliation professional and the commitments of the domiciled company. The address alone does not indicate what is included: receipt of mail, provision of premises, administrative services and exit arrangements must be read carefully. An agreement does not replace business authorisations, obligations specific to the registered office or an analysis of economic substance.

A scenario to help you understand

Educational example

A company compares two offers: it checks mail handling fees, access to premises and the return of documents at the end of the contract.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Délimiter les services et les coûts
  • Vérifier les conditions de résiliation
  • Examiner les obligations de la société

The practical question

Find out more

Que prévoir pour la fin d’une convention de domiciliation ?

Anticipez les modalités de résiliation, la réception du courrier restant, la restitution des documents et le changement d’adresse auprès des organismes concernés. Vérifiez les frais et responsabilités pendant la transition. La fin du contrat commercial et la modification du siège ne sont pas automatiquement le même acte ; coordonnez-les pour éviter une période de données incohérentes.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

DomiciliationCompany domiciliation organises, in situations provided for by law, the establishment of a registered office with an authorised third party and the agreed services.Registered officeThe registered office is a company's statutory address, linked to its legal organisation.Economic substanceEconomic substance refers to the actual elements of organisation, resources and decision-making assessed in the analysis of an activity or structure.Permanent establishmentA permanent establishment is a concept linking an activity to a territory, assessed under the relevant tax framework.BranchA branch is an establishment attached to a company, to be distinguished from a subsidiary incorporated as a separate company.Luxembourg Institute of Regulation (ILR)The ILR carries out regulatory tasks in several sectors, including electronic communications, energy, postal services and certain transport services, as well as cybersecurity responsibilities.

Put it into practice

Explore further with our guides

Practical guideSetting up a business in Luxembourg: assessing the feasibility of the projectPractical guideChanging the registered office: coordinating formalities and contracts

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.