Mickaël LOC/Editorial policy
Editorial standards

How this content is researched and reviewed.

MickaëlLOC.com publishes on accounting, corporate, tax and financial topics. These are sensitive subjects. This policy sets how information is sourced, verified, updated and corrected, so readers can judge the reliability of what they read.

Content taxonomy

Four content types are labelled explicitly, so professional opinion is never presented as a legal rule.

How we research

Official and primary sources take priority over secondary commentary. For any regulatory statement, the primary source is a legal text or a competent authority, never our own article.

Source hierarchy for Luxembourg YMYL topics

L1
Primary sourcesLegal and regulatory texts (laws, grand-ducal regulations, EU directives).
L2
Administrations & authoritiesGuichet.lu, ACD, AED, LBR / RCS / RBE, CCSS, CSSF where relevant, competent ministries.
L3
Professional & institutional bodiesRecognised chambers and competent professional organisations.
L4
Reputable secondary sourcesEstablished firms, professional publications, doctrine.
L5
Mickaël LOC's professional experienceExplicitly identified as such, and never used as primary proof of a regulatory claim.

How we cite sources

Regulatory and procedural content links directly to the reference documents. Major pieces carry an "Official sources" list at the end. Where an article makes a claim a reader might reasonably challenge, the source is placed next to the claim.

How content is reviewed

Higher-risk topics — tax, law, funds, financial regulation, immigration, investment — are reviewed before publication. Where a second qualified professional has reviewed a piece, a "Reviewed by" line names that person. If no genuine human review took place, no reviewer is shown. A false trust signal is worse than none.

How content is updated

Content is reviewed when legislation or regulation changes and on a periodic basis. The visible dateModified reflects real reviews only. Modification dates are not refreshed artificially to appear current.

Corrections

Errors can be reported and are handled through a defined process. See the Corrections & updates policy.

AI policy

Transparency

Technology and AI tools may support research, structuring or editorial workflows. Professional and regulatory content is subject to human review before publication. AI does not replace professional judgment on YMYL topics. confirm this matches your real process

Scope. Content on this website is general information and does not constitute legal, tax, accounting or investment advice. Individual situations must be assessed separately.