Given the significant development of domiciliation activities
and the growing interest for business centres and co-working spaces
in Luxembourg, the CSSF has recently clarified its view on
domiciliation activities with respect to such entities (see CSSF Press Release of 23 November 2021,
updated on 17 December 2021).
The CSSF recalls that the offering of a head office or a
commercial or professional address to a company when the latter
carries out its activities within the framework of its corporate
purpose and the provision of any service related to these
activities (e.g. mail management, incoming calls handling or
welcoming visitors) is considered as a company domiciliation
activity within the meaning of Article 1 of the Law of 31 May 1999
governing the domiciliation of companies (“1999
Law”).
