AccountingTech and AI in finance, built by the accountant who signs.
AI in finance only works when a named professional stands behind the output. I hold business permit 10077275 / 0 for the activity of comptable and 10077275 / 3 for auxiliary commercial services, both issued by the Ministry of the Economy. The tools described on this page are the ones I built for my own firm and use in production: bank-feed reconciliation, closing checklists, legal rules coded with their legal basis and a 24-state KYC onboarding workflow. AI proposes. The authorised accountant validates and signs.
- Activities
- Comptable (10077275 / 0) and auxiliary commercial services (10077275 / 3), business permits issued 25/03/2025 by the Ministry of the Economy
- Control principle
- AI proposes, the authorised accountant validates and signs. No automated output binds the company without a human review
- Tools in production
- Bank-feed reconciliation, closing checklists, coded legal rules, 24-state KYC onboarding workflow, AI drafting reviewed before filing
- Data protection
- GDPR (Regulation 2016/679) applies, supervised in Luxembourg by the CNPD; the professional secrecy of the accountant is respected
- What AI does not do
- It does not sign, does not decide, and does not replace the responsibility of the accountant who holds the business permit
- Offers
- Diagnostic of a finance function, build of a workflow, managed AI-assisted bookkeeping
- Firm
- Engagements are contracted through Financial Services Luxembourg, RCS B213987, established 2017
- Public reference
- Business permit No. 10077275, nine activities, verifiable on Guichet.lu
- Last verified
- 8 October 2026
Which business permits this service relies on. The Luxembourg business permit (autorisation d'établissement, Niederlassungsgenehmigung) is the authorisation required under the amended law of 2 September 2011 to carry out a commercial, craft or liberal activity. It is granted by the Ministry of the Economy to a named person who must direct the business in a real, effective and permanent way. This service relies on the following activities, listed in the public register:
- 10077275 / 0 — Accountant (comptable) (issued 25/03/2025)
- 10077275 / 3 — Auxiliary commercial activities and services (issued 25/03/2025)
What “AI in finance” means when an accountant is accountable
A finance function is made of two kinds of tasks. The first kind needs no judgement: matching a bank line to an invoice, checking that a closing step was done, collecting an identity document, generating a minute from a decided resolution. The second kind needs judgement: deciding what a transaction is, whether a provision is needed, whether a client can be accepted. AccountingTech, as I practise it, automates the first kind and protects the second. The tools remove the repetition. The accountant keeps the decision and the signature.
The distinction is not a preference. It follows from the business permit. The activity of comptable is regulated in Luxembourg under the amended law of 2 September 2011, and the permit is granted to a named person who must direct the business in a real, effective and permanent way. A number produced by a model and filed without review is a number nobody is responsible for. A number proposed by a model, checked against the exception queue and signed by the permit holder is a number I can defend in front of a bank, an auditor or the tax office.
I built these tools for my own firm first, because I needed them. The onboarding machine, the coded rules and the AI-assisted drafting run every day on real files. That is also why this page does not promise that AI will replace your accountant. It promises something smaller and more useful: that the accountant will spend the hours on the questions that need one.
The tools, as they run in production
None of this is a prototype. Each tool below has a legal basis attached to its rules, an exception queue read by a human, and a log that an auditor can open.
- Bank-feed reconciliation. Bank lines are matched to invoices, contracts and recurring entries by rules, with the unmatched lines placed in an exception queue. The accountant reads the queue; the software never books a line the rules cannot explain.
- Closing checklists. Each monthly and annual closing runs on a checklist with named steps, owners and dates. A closing is not “done” until every step is ticked by the person responsible for it, and the checklist is kept with the file.
- Coded legal rules. Thresholds, deadlines and acceptance criteria are written as rules with their legal basis next to them. When a rule changes, the version changes, and the old version stays readable.
- 24-state KYC onboarding workflow. Client onboarding runs as a state machine with 24 states, from first contact to accepted file. Payment pre-authorisation is released only after KYC validation. Identity, beneficial owner and source-of-funds checks are steps that cannot be skipped.
- AI drafting, reviewed before filing. Engagement letters, minutes, filings and standard correspondence are drafted by a model from validated data, then read and corrected by the professional who signs them. Nothing drafted leaves the firm without that reading.
Two principles hold the set together: traceability, because every action is logged with who did it and on which rule version, and validation, because the output that binds a company is always approved by a person whose name is on a business permit.
How an AI-assisted closing is validated
Bank feeds, invoices, contracts and payroll data are captured. The rules and the model propose the matching and the entries. Nothing is booked yet.
rules · AI proposalEverything the rules could not explain goes to a queue. The accountant reads it line by line and decides. The decision is recorded with its reason.
human reviewThe closing checklist is completed step by step. The permit holder signs the closing, the VAT return or the annual accounts. The signature is personal.
business permit 10077275 / 0The audit log, the rule version and the reviewed drafts are kept with the file, so that a bank, an auditor or the tax office can follow the chain later.
audit log · GDPRPersonal data in these flows is processed under the GDPR, Regulation 2016/679, supervised in Luxembourg by the CNPD, and under the professional secrecy of the accountant. Client files are not sent to a tool outside a written data-processing frame, and no automated decision binds a client without a human review. Those two sentences are in every engagement letter, and they are checked before a tool is added to the set.
Three typical situations
Finance function diagnostic
- Mapping of the tasks that need no judgement
- Inventory of data flows, tools and control points
- Who signs what, and where the review sits
- Written automation plan with priorities and exclusions
Workflow build
- Rules coded with their legal basis
- Exception queue and validation step for the professional who signs
- Audit log and versioned rules
- Handover, documentation and team training
Managed AI-assisted bookkeeping
- Bookkeeping under the plan comptable normalisé with bank-feed reconciliation
- Monthly closing checklist signed off by the authorised accountant
- VAT returns and annual accounts in eCDF format
- Audit log available to the auditor or the bank
An automation earns its place only if it is traceable, auditable and validated by the professional who signs. A tool that produces a number nobody can explain to a bank, an auditor or the tax office is removed, however fast it is. That is the rule I apply to my own firm, and the one I apply with you.
What my business permit covers, and what stays outside
What I do not accept
- An automation whose output cannot be read, explained and validated by the professional who signs.
- A workflow designed to remove the accountant's review in order to go faster.
- Personal data or client files sent to a tool outside a written data-processing frame.
- A ledger “closed by the software” that I am asked to sign without the exception queue.
- A fee quoted before the existing tools, flows and data have been reviewed.
Start with the NDA
Search intents covered by this page
Business permit certificates to download (PDF)
Each certificate is the official business permit issued by the Ministry of the Economy, with its QR code. Scan the QR code with the GouvCheck app, which checks the authenticity and currency of the document.
The business permit is personal and revocable. Public verification: official Guichet.lu register.
Evidence and verification
Every statement on this page that can be verified independently is listed below with its source. Items that cannot yet be verified are flagged and are not presented as facts.
This page follows the site's editorial policy: a statement is either sourced or flagged. Corrections follow the corrections policy. The content is general information, not legal, tax or accounting advice.
Frequently asked questions
Does AI replace the accountant in Luxembourg?
Do you need a business permit to offer AccountingTech in Luxembourg?
How is personal data protected in an AI-assisted workflow?
What is the 24-state KYC onboarding workflow?
Which tools and models do you use?
Can you automate my company's closing and still sign it?
Do you work with accounting firms, or only with companies?
Read next
Describe the flow that costs your team the most time.
One page on the current tools, the volume and who signs the output is enough for a first answer on what can be automated and what must stay with the accountant, under NDA. Fees are quoted after the review, never before.
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