The glossary to understand and take action

Professional of the financial sector (PSF)

A professional of the financial sector (PSF) is subject to a regulated status corresponding to a category of activities and the required authorisations.

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

Understand the scope

Definition and points to distinguish

The status must be checked with the CSSF for the exact entity and activity. Registration does not automatically cover all financial or administrative services.

In your file

What this changes in practice

PSF classification depends on the regulated activity carried out and the applicable framework. It does not refer to every company that works with a bank or manages its own holdings. Before launching a financial service, the services, clients, flows and responsibilities must be described precisely. Any required authorisation and organisational requirements must be checked with the CSSF.

A scenario to help you understand

Educational example

A service provider prepares a new service for financial institutions. It has the regulatory scope analysed before presenting itself as an authorised professional.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Décrire précisément les services
  • Vérifier le champ réglementaire
  • Identifier les exigences d’agrément

The practical question

Find out more

Que vérifier avant d’annoncer un statut réglementé sur son site ?

Vérifiez l’entité titulaire, la catégorie, l’autorisation en vigueur et le périmètre des services couverts. Une société du même groupe ne bénéficie pas nécessairement du même statut. La communication doit refléter la situation exacte et ne pas laisser entendre que tous les produits ou prestations ont été approuvés par l’autorité de surveillance.

Connecting concepts

Terms to know as well

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

CSSFThe Commission de surveillance du secteur financier (CSSF) is a Luxembourg supervisory authority within the scope assigned to it by law.Business permitThe business permit allows the pursuit of activities subject to it, where the conditions relating to the business and its manager are met.Anti-money laundering — AML/CFTAnti-money laundering and counter-terrorist financing requires the professionals concerned to comply with due diligence, organisational and cooperation obligations.Reserved alternative investment fund (RAIF / FIAR)The RAIF, or FIAR in French, is a fund governed by a specific Luxembourg regime, with conditions specific to investors and its organisation.Alternative investment fund manager (AIFM / GFIA)The AIFM, referred to as GFIA in French, manages alternative investment funds in accordance with the framework applicable to it.Institut des réviseurs d’entreprises (IRE)The Institut des réviseurs d’entreprises (IRE) is the professional body for statutory auditors in Luxembourg.

Put it into practice

Explore further with our guides

Practical guideInvestment funds: understanding the roles before choosing a service provider

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.