The glossary to understand and take action

Domiciliation

Company domiciliation organises, in situations provided for by law, the establishment of a registered office with an authorised third party and the agreed services.

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

Understand the scope

Definition and points to distinguish

It is not limited to a postal address and does not replace the required operating resources. Check the authorisation, the agreement and compatibility with the activity.

In your file

What this changes in practice

Domiciliation organises the provision of an address and services under a defined framework and contract. It must be distinguished from office rental, mail management and the actual existence of operating resources. The manager retains their management obligations and must check that the arrangement meets the needs of their activity. The contract must provide for the included services, access, checks and the return of documents.

A scenario to help you understand

Educational example

A company receives its mail at a domiciliation agent’s address but operates elsewhere. It identifies its registered office, its places of business and the resources available to it separately, rather than presenting the contractual address as proof of its entire organisation.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier le cadre du prestataire
  • Lire les services et exclusions
  • Organiser courrier, accès et fin du contrat

The practical question

Find out more

Quels éléments vérifier dans une offre de domiciliation ?

Précisez l’adresse, les services réellement disponibles, la gestion du courrier et les frais supplémentaires. Vérifiez les conditions d’accès aux locaux et de fin de contrat. La domiciliation doit correspondre au cadre applicable à la société et à son activité ; elle ne prouve pas à elle seule la résidence fiscale ou la substance de l’entreprise.

Connecting concepts

Terms to know as well

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

Domiciliation agreementA domiciliation agreement is the written contract defining the relationship between the domiciled company and the authorised domiciliation professional.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.Business permitThe business permit allows the pursuit of activities subject to it, where the conditions relating to the business and its manager are met.Fiduciary firmA fiduciary firm is a service provider offering, depending on its organisation and authorisations, accounting, tax, administrative or corporate services.Chartered accountantThe chartered accountant practises a regulated profession, with assignments relating in particular to accounting and advisory services within the authorised framework.

Put it into practice

Explore further with our guides

Practical guideWhat does a fiduciary firm do? Define the services and engagement letterPractical guideSetting up a business in Luxembourg: assessing the feasibility of the projectPractical guideBusiness permit: preparing a coherent applicationPractical 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.