Mickaël LOC/Authorisations
Official credential · Authorisation 10077275

Nine authorised activities. One verifiable person.

Mickaël LOC personally holds Luxembourg establishment authorisation No. 10077275, granted by the Ministère de l'Économie and listed in the public register. Below, each of the nine activities is set out as it is actually delivered: legal perimeter, the problem it solves, the offer, and what you receive.

What is authorisation 10077275?
It is the Luxembourg establishment authorisation (autorisation d'établissement) held by Mickaël LOC as gérant, covering nine activities: comptable, agent immobilier, apporteur d'affaires immobilier, activités et services commerciaux auxiliaires, location d'espace de travail partagé, transport national de moins de 3,5 tonnes, administrateur de biens et syndic de copropriété, promoteur immobilier, and gestionnaire d'un organisme de formation professionnelle continue. Each was granted by the Ministère de l'Économie between March and September 2025 and is publicly verifiable.

Verify on the official Guichet.lu register →

Why nine authorisations, and not one

Nine authorisations usually signal dispersion. Here they do the opposite. They follow a single object, a Luxembourg business asset, through its entire life, and each one removes an intermediary at a point where information is normally lost between advisers.

The company is created, then accounted for, then housed, then transacted, then developed, then managed, then moved, and the people around it are trained. Eight moments. Nine authorisations. The specialisation is the chain, not the individual link.

01
Create

Formation, vehicle, registration, bank onboarding

10077275 / 3
02
Account

Statutory accounting, VAT, annual accounts, reporting

10077275 / 0
03
House

Workspace with auxiliary services, substance evidence

10077275 / 4
04
Transact

Brokerage, acquisition, qualified introduction

10077275 / 1 · 2
05
Develop

Promotion, SPV structuring, project monitoring

10077275 / 7
06
Manage

Property management, syndic, rental administration

10077275 / 6
07
Move

National transport under 3.5 t, project logistics

10077275 / 5
08
Train

In-company training, onboarding, programme design

10077275 / 8
Why this matters commercially

Every handover between advisers costs time, creates a gap in responsibility, and produces the sentence every business owner has heard: that is not our scope. A single authorised holder across the chain removes the handover, and with it the place where files usually fail.

The nine activities, as professional offers

Official French wording is reproduced verbatim from the public register. The English line describes how the activity is delivered in practice. Open a section for the full perimeter and deliverables.

01ComptableAccounting for Luxembourg companies, holdings and entrepreneurs+
SARL / SAHoldingsStartupsTake-over of a late file

What the authorisation covers

Authorises the exercise of the accounting profession in Luxembourg under the loi du 2 septembre 2011 on access to professions. It is an authorisation to practise accounting. It is not the protected title of expert-comptable, which is regulated separately by the loi du 10 juin 1999.

The problem it solves

Founders discover late that Luxembourg accounting is not bookkeeping. It is a chain of statutory obligations: the plan comptable normalisé, VAT returns, the eCDF electronic filing, the annual deposit with the RCS, and a tax administration that applies penalties mechanically. Most failures are not accounting errors. They are calendar failures.

The offer

Compliance baseline. Statutory bookkeeping under the plan comptable normalisé, periodic VAT returns, annual accounts prepared in eCDF format, RCS deposit, corporate tax return coordination.

Managed finance function. Monthly closing on a fixed date, cash position, margin tracking, and a board-ready reporting pack. For companies that need to steer, not just to comply.

Remediation and take-over. Catch-up of late financial years, restatement of an inconsistent ledger, and structured transition from a previous firm, including the handover file.

What you receive

  • Ledger closed on a contractual date each month
  • VAT returns filed within the legal deadline
  • Annual accounts in eCDF format with the RCS deposit confirmation
  • Reporting pack usable in a board meeting or a bank interview
  • A written compliance calendar for the next 12 months

Proof and perimeter

Authorisation 10077275 / 0. Detailed page: Comptable Luxembourg.

Read the accounting pillar page →

02Agent immobilierReal estate brokerage, sale and letting mandates+
OwnersInvestorsCross-border sellers

What the authorisation covers

Authorises intermediation in the sale, purchase and letting of real estate in Luxembourg, as a regulated brokerage activity.

The problem it solves

A Luxembourg property transaction is rarely only a property question. For a non-resident owner or an investor, the decisive variables are the net yield after charges and tax, the ownership vehicle, and the timing with the notary. Most brokers stop at the price. The consequences continue for years in the accounts.

The offer

Sale or letting mandate. Valuation note, marketing file, qualified buyer or tenant filtering, negotiation, and coordination through to the notarial deed.

Acquisition search for investors. A defined search perimeter with a written yield model per asset, including charges, vacancy assumption and holding structure.

Transaction coordination. Interface between seller, buyer, notary, bank and accountant, on a single timeline with named responsibilities.

What you receive

  • Written valuation note with the comparables used
  • Marketing file and qualified shortlist
  • Negotiation record and offer summary
  • Notary timeline with the conditions precedent tracked
  • Post-transaction accounting and tax handover

Proof and perimeter

Authorisation 10077275 / 1. The yield model is built by the person who will also file the accounts, which removes the usual gap between the sales pitch and the financial reality.

03Apporteur d'affaires immobilierQualified real estate deal introduction+
DevelopersFundsAgenciesOff-market

What the authorisation covers

Authorises the introduction of real estate business, a distinct regulated activity from brokerage. The introducer connects and qualifies. The transaction itself remains with the mandated parties.

The problem it solves

Developers, funds and agencies want qualified deal flow without carrying a permanent commercial structure. The obstacle is rarely the introduction itself. It is the absence of a clean contractual frame, which is why introducers are so often circumvented and why serious counterparties hesitate to engage with them.

The offer

Framed introduction agreement. A written introduction agreement fixing the perimeter, the fee, the duration and the traceability of each introduction, before any name is exchanged.

Off-market sourcing. Discreet identification of assets or counterparties matching a written mandate, with a qualification note per opportunity.

Qualification before introduction. Pre-screening of the opportunity so that the receiving party is not spending time on files that cannot close.

What you receive

  • Signed introduction agreement, with a non-circumvention clause where relevant
  • Written qualification note per opportunity
  • Dated traceability of each introduction
  • Clear fee event, defined in advance

Proof and perimeter

Authorisation 10077275 / 2. Introductions start under NDA. The template is downloadable below.

Read the NDA before an introduction →

04Activités et services commerciaux — activités auxiliaires telles que prévues à l'article 1 de la loi du 10 juin 1999Corporate administration and commercial auxiliary services+
Corporate secretarialCompany formationBack office

What the authorisation covers

Authorises commercial auxiliary activities as referred to in article 1 of the loi du 10 juin 1999 organising the profession of expert-comptable. The official wording quotes that law to define the perimeter of the auxiliary services. It does not confer the protected title of expert-comptable and is not presented as such.

The problem it solves

A Luxembourg company generates a continuous administrative load that no founder wants and no single hire justifies: registers to maintain, minutes to write, beneficial-ownership filings, corporate deadlines, and a formation process where a single missing document delays the bank account by weeks.

The offer

Company formation project management. Vehicle selection, drafting coordination with the notary, share capital circuit, RCS registration, RBE beneficial-ownership filing, and bank onboarding file preparation, run as a single project with a critical path.

Corporate secretarial retainer. Shareholder register, board and general meeting minutes, corporate calendar, statutory filings, and document custody.

Back-office continuity. The administrative function that keeps running when the company has no internal staff, or during a transition.

What you receive

  • Shareholder register maintained and reconciled
  • Board and AGM minute packs, signed and filed
  • RBE and RCS filing confirmations
  • A 12-month corporate calendar with owners and deadlines
  • Bank onboarding file, assembled and complete

Proof and perimeter

Authorisation 10077275 / 3. Detailed page: Company formation in Luxembourg.

Read the company formation pillar page →

05Location d'espace de travail partagé ou bureaux avec services auxiliairesShared workspace and offices with auxiliary services+
SubstanceBank onboardingSmall teams

What the authorisation covers

Authorises the letting of shared workspace or offices together with auxiliary services. A workspace lease is an occupancy contract. It is not a domiciliation agreement, which is a separate regulated activity under the loi du 31 mai 1999 and reserved to specific professionals.

The problem it solves

Substance is now examined, not assumed. Banks, tax authorities and counterparties look at whether a company has a place where work actually happens. A mailbox address survives an incorporation. It rarely survives an account-opening interview or a tax review.

The offer

Workspace with real occupancy. A working position or private office with genuine access, used by the people who actually run the company.

Auxiliary services. Mail handling, meeting-room availability, and the practical support that makes an address operational rather than declarative.

Substance evidence pack. The occupancy contract, access evidence and usage record, assembled so the arrangement can be explained to a bank or an auditor without improvisation.

What you receive

  • Occupancy or lease contract, in the company name
  • Access and usage evidence
  • Mail handling and meeting-room arrangements in writing
  • A substance file that can be produced on request

Proof and perimeter

Authorisation 10077275 / 4. Stated plainly: this is workspace, not domiciliation, and not a substitute for genuine local management.

How substance and directorship connect →

06Transport national de marchandises par route avec des véhicules de moins de 3,5 tonnesNational road transport of goods, vehicles under 3.5 tonnes+
Last mileInter-siteFit-out logistics

What the authorisation covers

Authorises the national road transport of goods in Luxembourg with vehicles under 3.5 tonnes.

The problem it solves

Retail, e-commerce and construction operations lose margin on the last kilometre. Owning a fleet is capital-heavy for irregular volume; general carriers are optimised for volume, not for the sensitive, scheduled, small-load movements that fit-outs, renovations and property operations actually require.

The offer

Contracted national runs. Scheduled national delivery or collection on a defined route and frequency, under contract rather than on demand.

Inter-site and project logistics. Movements between sites, and logistics support for fit-outs, renovations and property operations where timing matters more than tonnage.

What you receive

  • Written schedule and route plan
  • Proof of delivery per movement
  • Insurance certificate
  • Monthly movement and incident report

Proof and perimeter

Authorisation 10077275 / 5. Stated honestly: this activity exists as an operational complement to the real-estate and construction work, not as a general haulage business.

07Administrateur de biens, syndic de copropriétéProperty management and co-ownership syndic+
CopropriétésInvestor landlordsRecovery mandates

What the authorisation covers

Authorises property management and the function of syndic of a co-ownership, an activity with a fiduciary dimension: the syndic handles funds that are not its own and answers to the general meeting.

The problem it solves

Most co-ownership disputes in Luxembourg are accounting disputes wearing a legal costume. Charges allocated on a contested basis, a reserve fund nobody can reconcile, minutes that record decisions without their financial consequence, and works deferred until they become urgent and expensive.

The offer

Syndic mandate. Convening and chairing the general meeting, annual budget, charge calls, co-ownership accounts, insurance, and works oversight, with a separate account and a reconciliation the owners can actually read.

Rental management for investor owners. Tenant selection, lease administration, rent collection, charge regularisation, and an owner statement aligned with the tax return.

Recovery mandate. Taking over a co-ownership whose accounts, reserve fund or arrears have been left unresolved, and rebuilding a defensible position.

What you receive

  • Annual budget with a charge distribution statement per lot
  • Convening notices and minutes within the statutory frame
  • Separate co-ownership account, reconciled
  • Arrears schedule with a written recovery position
  • Works tracking with committed versus incurred cost

Proof and perimeter

Authorisations 10077275 / 6 and 10077275 / 0. The co-ownership accounts are produced by an authorised accountant, which is precisely where most syndic mandates fail.

08Promoteur immobilierReal estate promotion and development+
SPVVEFAInvestor reporting

What the authorisation covers

Authorises real estate promotion and development activity in Luxembourg.

The problem it solves

A development project is rarely lost on architecture. It is lost on the cash curve: the gap between the drawdown schedule, the VEFA instalment calls, the VAT treatment and the cost to complete. By the time the deviation is visible in the accounts, the room to correct it has usually gone.

The offer

Project financial architecture. Financial model per project, funding plan, drawdown schedule, sensitivity on delay and cost overrun, before commitment.

SPV structuring. Vehicle, shareholding and financing structure, with the accounting and tax consequences modelled rather than discovered.

Development monitoring for investors. Independent cost-to-complete tracking and investor reporting on a fixed cycle, for parties funding a project they do not run.

Distressed project analysis. Diagnostic of a project that has drifted, with the realistic options quantified rather than described.

What you receive

  • Financial model with the assumptions stated separately from the outputs
  • Funding plan and drawdown schedule
  • Cost-to-complete tracking, updated on a fixed cycle
  • Investor reporting pack

Proof and perimeter

Authorisation 10077275 / 7. Project track record is deliverable on request under NDA. public references to confirm

09Gestionnaire d'un organisme de formation professionnelle continueContinuing professional training body+
In-companyFinance for non-financialsOnboarding

What the authorisation covers

Authorises the management of a continuing professional training body in Luxembourg.

The problem it solves

Teams rarely lack information. They lack applied competence in the specific Luxembourg frame they work in: what the plan comptable normalisé implies, why an eCDF filing fails, what a director actually signs. Generic training does not transfer; it entertains.

The offer

Luxembourg finance for non-financial managers. Reading a Luxembourg annual account, understanding the statutory calendar, and knowing which decisions have accounting consequences.

Finance and administration team onboarding. A structured programme that brings a new hire to autonomy on the Luxembourg compliance chain, with an evaluation at the end rather than a certificate of attendance.

Programme design for organisations. Syllabus, materials and assessment built around the employer's actual processes, not a generic catalogue.

What you receive

  • Written syllabus with learning outcomes
  • Course materials retained by the client
  • Attendance records and end-of-programme evaluation
  • A training file assembled to support a co-financing application where the employer is eligible eligibility to confirm case by case

Proof and perimeter

Authorisation 10077275 / 8.

How an engagement starts

The sequence is fixed and it is deliberately slow at the start. A file that has not been reviewed cannot be priced honestly, and an authorisation that is used outside its perimeter is a risk carried personally, not commercially.

01
Mutual NDA

Signed before any name, structure or counterparty is discussed. Downloadable below.

Same day
02
File review

Activity, governance, documentation and feasibility examined against the relevant authorisation.

Before any quote
03
Written scope

Perimeter, deliverables, calendar, fee and exclusions fixed in writing. Nothing starts on a verbal brief.

Before engagement
04
Engagement

Execution against the written scope, with a fixed reporting cycle and a named point of contact.

Ongoing
Step 01 · Confidentiality
Mutual NDA, Luxembourg law
Signed before any name, structure or counterparty is discussed. Download it, review it with your counsel, return it signed. Draft for legal validation.
Download NDA (PDF) ↓ Read online

Official record (verbatim)

Activité (libellé officiel)
Délivrance
10077275 / 0
Comptable
25/03/2025
10077275 / 1
Agent immobilier
25/03/2025
10077275 / 2
Apporteur d'affaires immobilier
25/03/2025
10077275 / 3
Activités et services commerciaux — activités auxiliaires telles que prévues à l'article 1 de la loi du 10 juin 1999 portant organisation de la profession d'expert-comptable
25/03/2025
10077275 / 4
Location d'espace de travail partagé ou bureaux avec services auxiliaires
16/04/2025
10077275 / 5
Transport national de marchandises par route avec des véhicules de moins de 3,5 tonnes
16/04/2025
10077275 / 6
Administrateur de biens, syndic de copropriété
22/05/2025
10077275 / 7
Promoteur immobilier
22/05/2025
10077275 / 8
Gestionnaire d'un organisme de formation professionnelle continue
09/09/2025
Editorial note. Activities are reproduced verbatim from the Guichet.lu public register (gérant: Loc, Mickael). Activity 3 quotes the law organising the profession of expert-comptable in order to delimit a commercial auxiliary-services perimeter; it is not a claim to that protected title. Letting shared workspace is not domiciliation within the meaning of the loi du 31 mai 1999. Verify current status on the official register. Last reviewed 25 July 2026.

Frequently asked questions

What is an establishment authorisation in Luxembourg?
An autorisation d'établissement is the administrative authorisation required to carry out a commercial, craft or liberal activity in Luxembourg. It is granted by the Ministère de l'Économie under the loi du 2 septembre 2011 on access to the professions, to a named natural person who must provide real, effective and permanent management of the business. It is not a formality attached to a company: it is attached to a person, and it can be withdrawn.
What does authorisation 10077275 cover?
It covers nine distinct activities held by Mickaël LOC as gérant: accountant, real estate agent, real estate business introducer, commercial auxiliary services, shared workspace letting, national road transport under 3.5 tonnes, property manager and co-ownership syndic, real estate promoter, and manager of a continuing professional training body. Each activity is listed separately in the public register with its own grant date.
How can the authorisation be verified independently?
Through the official Guichet.lu authorisation search tool, by searching the gérant's name or the number 10077275. The record is public. Verification is one click, which is the point: a credential you have to take on trust is not a credential.
Does the accounting authorisation mean you are an expert-comptable?
No, and the distinction matters. The authorisation permits the exercise of the accounting profession. The title of expert-comptable is separately protected by the loi du 10 juin 1999 and is not claimed here. Activity 3 of the authorisation quotes that law to delimit a commercial auxiliary-services perimeter; it does not confer the title.
Is the coworking activity the same as domiciliation?
No. Letting shared workspace with auxiliary services is an occupancy arrangement. Domiciliation is a separate regulated activity governed by the loi du 31 mai 1999 and reserved to specific professionals. Presenting one as the other is a compliance risk, not a shortcut.
Why hold nine authorisations rather than specialise in one?
Because they are not nine businesses. They follow one asset through its life in Luxembourg: it is created, accounted for, housed, transacted, developed, managed, moved and taught. Each authorisation removes an intermediary at a point where information is usually lost between advisers. The specialisation is the chain, not the individual link.
How does an engagement start?
With a mutual NDA, then a written scope. No engagement starts on a verbal brief: the perimeter, the deliverables, the calendar and the fee are fixed in writing before work begins, and the file is reviewed before a fee is quoted.
Which activities are contracted personally and which through the firm?
Engagements are normally contracted through Financial Services Accountant Luxembourg. Directorship mandates are accepted in a personal capacity, since a mandate is held by a person and not by a company. exact contracting entity per activity to confirm

Related

Which of the nine applies to your file?

Describe the situation in two lines. If it falls outside my authorisations, I will say so and point you to the right holder rather than stretch a perimeter.

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