The glossary to understand and take action

Registered office

The registered office is a company's statutory address, linked to its legal organisation.

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

Understand the scope

Definition and points to distinguish

It must be distinguished from the place where the activity is actually carried out. An address alone demonstrates neither operational resources nor tax residence; the conditions for domiciliation must be checked.

In your file

What this changes in practice

The registered office is the company's legal address, determined and changed in accordance with the applicable rules. It does not necessarily correspond to all of its operating locations. Any change of address must be reflected with the relevant contacts and registers. Domiciliation, tax residence and business permit raise separate questions: a declared address is not sufficient to resolve them all.

A scenario to help you understand

Educational example

A company moves its registered office: it prepares the required decision, updates registrations and informs its partners to avoid losing important mail.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier la décision nécessaire
  • Mettre à jour les registres concernés
  • Organiser la réception du courrier

The practical question

Find out more

Changer de siège implique-t-il seulement une nouvelle adresse sur les factures ?

La modification peut demander une décision juridique et des mises à jour au registre, auprès des administrations et partenaires. Vérifiez aussi les autorisations liées aux locaux ou à l’activité. Préparez une liste d’interlocuteurs et un suivi du courrier. La communication commerciale doit être cohérente avec la date et les informations juridiquement applicables.

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.RCSThe Trade and Companies Register (RCS), managed by Luxembourg Business Registers, centralises registrations and filings for the persons and entities concerned.Tax residenceTax residence determines the tax connection of an individual or a company under national rules and, where applicable, a treaty.Domiciliation agreementA domiciliation agreement is the written contract defining the relationship between the domiciled company and the authorised domiciliation professional.Economic substanceEconomic substance refers to the actual elements of organisation, resources and decision-making assessed in the analysis of an activity or structure.Land Registry and Topography Administration (ACT)The ACT is involved in Luxembourg’s cadastral and topographical information. Data relating to parcels and plans help businesses document a property project or operating site.

Put it into practice

Explore further with our guides

Practical guideSetting up a business in Luxembourg: choosing the legal form and preparing the launchPractical guideSetting up a business in Luxembourg: assessing the feasibility of the projectPractical guideEuropean company: when should you consider the SE form?Practical guideSetting up an SARL in Luxembourg: steps and documents to prepare

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.