Professional training body in Luxembourg under business permit 10077275 / 8

Direct answer

In Luxembourg, the manager of a continuing professional training body (organisme de formation professionnelle continue) practises under a business permit granted by the Ministry of the Economy under the amended law of 2 September 2011. Mickaël LOC holds permit 10077275 / 8 for that activity, issued on 9 September 2025 and listed in the public register on Guichet.lu. The service covers applied, in-company training on Luxembourg finance and administration: reading Luxembourg annual accounts, the statutory calendar, eCDF, RCS and RBE filings, VAT, and the decisions a director signs. Each programme has written learning outcomes, client-owned materials, attendance records and a final evaluation. Where the employer is eligible, a training file is assembled to support a co-financing application under the Labour Code, handled through the INFPC. Eligibility and amounts are assessed case by case.

Key facts

Activity: Gestionnaire d'un organisme de formation professionnelle continue, business permit 10077275 / 8, issued 09/09/2025 by the Ministry of the Economy
Legal basis: Amended law of 2 September 2011 on access to the professions (business permit); law of 22 June 1999 on continuing vocational training
Teaching basis: Accounting practised under business permit 10077275 / 0, issued 25/03/2025: the trainer files what he teaches
Format: In-company, on the employer's own processes and documents, in French or English; short modules or a multi-week onboarding path
Deliverables: Written syllabus with learning outcomes, course materials retained by the client, attendance records, end-of-programme evaluation
Co-financing: State co-financing of in-company training is governed by the Labour Code and handled through the INFPC; eligibility and amounts are assessed case by case
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

Business permits · official record

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 / 8 — Manager of a continuing professional training body (issued 09/09/2025)
10077275 / 0 — Accountant (comptable) (issued 25/03/2025)

What “continuing professional training” means for a Luxembourg finance team

Teams rarely lack information. They lack applied competence in the specific Luxembourg frame they work in: what the plan comptable normalisé implies for a chart of accounts, why an eCDF filing is rejected, which date on the statutory calendar cannot slip, what a director actually commits to when he signs the annual accounts. Generic training does not transfer; it entertains. A finance team learns the Luxembourg compliance chain by working through its own ledger, its own filings and its own mistakes, with someone who runs that chain every month.

That is why the programmes are in-company and taught by an accountant rather than a lecturer. The material is the client's: the last filed accounts, the current VAT return, the RBE extract, the shareholder register. The learning outcomes are written before the first session and tested at the end of the last one. What the client keeps is not a slide deck. It is a team that can execute the chain without calling me.

The permit matters because the activity is regulated. Anyone can run a workshop. Only a person who has satisfied the Ministry of the Economy on professional integrity, qualification and a real establishment in Luxembourg holds a business permit as manager of a continuing professional training body, and that permit can be checked by anyone in the public register before the first session is booked. In German the document is a Niederlassungsgenehmigung; in French, an autorisation d'établissement.

Business permit, agrément, co-financing: three different things

Three words come up in every conversation about training in Luxembourg, and they are often confused. The difference decides what a programme can promise.

Business permit (autorisation d'établissement). The authorisation to carry out the commercial activity of managing a continuing professional training body, granted by the Ministry of the Economy under the amended law of 2 September 2011. This is permit 10077275 / 8. It is personal, revocable and publicly listed, and it is the only authorisation this page claims.
Ministerial approval (agrément). A separate approval from the Ministry of Education may be required for certain training offers. It is distinct from the business permit and not implied by it. Where a programme falls within a category that requires an agrément, that is identified at scoping and stated in writing before anything is sold. This page does not claim an agrément.
Co-financing. State co-financing of in-company continuing vocational training is governed by the Labour Code, as amended by the law of 31 July 2006 and later amendments; applications are handled through the INFPC. The applicant is the employer, not the training body. My role is to assemble the training file that supports the application. Eligibility and amounts are assessed case by case with the employer, and no rate or ceiling is stated on this page.

Knowing which of the three a client is asking about is part of the service. A programme sold as “co-financed” before the employer's eligibility has been looked at is a promise nobody can keep.

How a programme is built and delivered

Step 1

Scoping

Audience, current level, the processes they actually run, the objective of the employer. Learning outcomes written and agreed before any content is produced.

Scoping note

Step 2

Design

Syllabus, session plan and materials built on the client's own documents: ledger extracts, filed accounts, VAT returns, registers. Materials are the client's property.

Syllabus · materials

Step 3

Delivery

In-company sessions, on site or remote, in French or English. Attendance recorded per session and per participant.

Attendance records

Step 4

Evaluation and file

End-of-programme evaluation against the written outcomes. Training file assembled for the employer, including the elements a co-financing application needs where the employer is eligible.

Evaluation · training file

Scoping note, syllabus, attendance records and evaluation are the documents an employer needs for its own records and for any co-financing application. They are delivered as a set, not reconstructed afterwards.

Three typical situations

Most requested

01 · Managers

Finance for non-financial managers

Managing directors, department heads and board members of Luxembourg companies who sign documents they did not prepare.

Reading a Luxembourg annual account: balance sheet, profit and loss, notes
The statutory calendar: approval, eCDF, RCS deposit, RBE
VAT in outline and the filing calendar
What a director signs, and what the signature commits him to

Fee per programmeFixed after a scoping call, set in writing.

02 · Onboarding

Finance and administration team onboarding

New hires in a Luxembourg finance or administration team who must reach autonomy on the compliance chain.

Plan comptable normalisé, ledger discipline, bank reconciliation
VAT returns and the eTVA platform
Annual accounts in eCDF format and the RCS deposit
RBE, shareholder register and minutes; evaluation at the end, not a certificate of attendance

Fee per programmeDepends on duration and number of participants; set in writing.

03 · Organisations

Programme design for organisations

Employers, groups and professional bodies that need a syllabus built on their own processes rather than a catalogue.

Needs analysis with the employer and the team
Syllabus with learning outcomes and assessment grid
Materials written on the organisation's documents and retained by it
Training file structured for a co-financing application where the employer is eligible

Fee per design mandateQuoted after the processes have been read, never before.

The test of a training programme

A session that ends with a certificate of attendance proves that people were in the room. A programme that ends with an evaluation proves what they can now do. The second is what an employer pays for, what a co-financing file is built on, and what I deliver. Without an evaluation, the engagement is a presentation, and it is described and priced as one.

What my business permit covers, and what stays outside

Step

What is delivered

Basis

Managing the training body, in-company programmes

coveredDesign and delivery of continuing professional training programmes for Luxembourg employers.

Business permit 10077275 / 8 · organisme de formation professionnelle continue

Accounting and reporting content

coveredPlan comptable normalisé, VAT, eCDF, RCS and RBE taught from current practice under the accounting permit.

Business permit 10077275 / 0 · comptable

Training file for a co-financing application

partialAssembled with the employer. The application is the employer's and the decision belongs to the administration; eligibility and amounts are assessed case by case.

Labour Code; INFPC

Programmes requiring a ministerial agrément

partialWhere a training offer requires an agrément from the Ministry of Education, that approval is distinct from the business permit and is checked before the programme is sold.

Ministry of Education, where applicable

Diplomas and recognised qualifications

outsideNo diploma, state-recognised qualification or certification of competence is issued. The end-of-programme evaluation is internal to the engagement.

Perimeter of the engagement

Legal, tax or audit advice during a session

outsideTraining is general professional information. Advice on a specific file is a separate engagement with the relevant professional.

Engagement letter bounds the mission

What I do not accept

A programme sold as co-financed before the employer's eligibility has been assessed.
Attendance records signed for sessions that did not take place, or for participants who were not there.
A generic catalogue course relabelled with the client's name and presented as in-company design.
A training offer that would require a ministerial agrément the engagement does not hold, presented as if it did.
A fee quoted before the audience, the processes and the objective have been discussed.

Start with the NDA

Document · Mutual NDA · Luxembourg law

Confidentiality agreement before any engagement

To be signed before any name, structure, asset or counterparty is discussed. Readable online, or downloadable as a PDF to return signed.

Download the NDA (PDF)Read online

Draft subject to legal validation. The NDA is a structured template, not legal advice. Its scope and wording must be validated by a Luxembourg legal professional before use.

Search intents covered by this page

IntentContinuing professional training LuxembourgIn-company finance and administration training under a verifiable business permit.IntentTraining organisation business permit LuxembourgWhat permit 10077275 / 8, organisme de formation professionnelle continue, covers and what it does not.IntentCo-financing of in-company training LuxembourgLabour Code, INFPC, the training file an employer needs; eligibility assessed case by case.IntentLuxembourg accounting training for non-financial managersTaught by the accountant who files the documents.Accounting 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.

REGISTER
ENTRY

10077275 / 8

Manager of a continuing professional training body

Issued 09/09/2025

See the register →

Listed in the public register; certificate available on request

10077275 / 0

Accountant (comptable)

Issued 25/03/2025

Download PDF ↓

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.

Claim

Evidence

Source

Business permit 10077275 / 8, manager of a continuing professional training body

verifiableIssued 09/09/2025 by the Ministry of the Economy; listed under gérant Loc, Mickael. No PDF certificate is published on this site; the register entry is shown below.

Public register Guichet.lu

Business permit 10077275 / 0, activity comptable

verifiableIssued 25/03/2025 by the Ministry of the Economy; the accounting content is taught under this permit.

Public register Guichet.lu; certificate below

Co-financing of in-company continuing vocational training

verifiableGoverned by the Labour Code, as amended by the law of 31 July 2006 and later amendments; applications handled through the INFPC. No rate or amount is stated on this page.

Labour Code; INFPC

Framework of continuing vocational training in Luxembourg

verifiableThe sector is framed by the law of 22 June 1999 on continuing vocational training. A ministerial agrément may be required for certain training offers and is distinct from the business permit.

Law of 22 June 1999; Ministry of Education, where applicable

Financial Services Luxembourg

verifiableAccounting and corporate-services firm established in 2017, RCS B213987.

Luxembourg Business Registers

18+ years in accounting, financial reporting and corporate services

declaredCareer summary on the CV page; employer references available under NDA.

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

Do you need a business permit to run a training organisation in Luxembourg?

Yes. Managing a continuing professional training body is a commercial activity under the amended law of 2 September 2011 and requires a business permit (autorisation d'établissement) from the Ministry of the Economy. The permit is granted to a named person on the basis of professional integrity, qualification and a real establishment in Luxembourg, and it can be checked by anyone in the public register on Guichet.lu. Permit 10077275 / 8 covers that activity.

Is business permit 10077275 / 8 the same as an agrément from the Ministry of Education?

No. The business permit is the authorisation to carry out the commercial activity, granted by the Ministry of the Economy. An agrément from the Ministry of Education is a separate decision that may be required for certain training offers; holding one does not imply the other. Where a programme requires an agrément, this is identified at scoping and stated in writing before it is sold.

Can in-company training be co-financed by the Luxembourg State?

It can be, for eligible employers. Co-financing of in-company continuing vocational training is governed by the Labour Code, as amended by the law of 31 July 2006 and later amendments, and applications are handled through the INFPC. The applicant is the employer. I assemble the training file that supports the application: syllabus with learning outcomes, attendance records, evaluation and invoices. Eligibility and amounts are assessed case by case with the employer; I do not quote a rate or a ceiling.

What does “finance for non-financial managers” cover?

Four things a Luxembourg director needs and is rarely taught: how to read a Luxembourg annual account in eCDF format; the statutory calendar from shareholder approval to RCS deposit and RBE; VAT in outline and the filing calendar; and what a signature on the accounts, a resolution or a filing commits the signatory to. The programme is built on the manager's own company documents, not on a textbook case.

How is the onboarding programme different from an attendance course?

It ends with an evaluation against written learning outcomes, not with a certificate of attendance. The new hire works through the employer's actual compliance chain: ledger under the plan comptable normalisé, VAT returns, annual accounts in eCDF, RCS and RBE filings, registers and minutes. The employer receives the syllabus, the materials, the attendance records and the evaluation, and can see what the person is now able to do without supervision.

Who delivers the training, and why does the accounting permit matter?

I deliver it personally. I also hold business permit 10077275 / 0 for the activity of comptable, and I file the documents the programmes are about. The content is taught from current practice under a verifiable business permit, not from a syllabus written by someone who has never filed an eCDF return. Training engagements are contracted through Financial Services Luxembourg, the firm I founded in 2017, under a written engagement letter.

Where does the training take place, and in which language?

In-company, at the employer's premises in Luxembourg or remotely, in French or English. The format is decided at scoping: short modules for managers, a multi-week path for onboarding, a design mandate for organisations. Fees are quoted after the scoping call, never before, and set in writing.

Describe the team and the gap.

One message with the audience, the number of people and the objective is enough for a first answer on format and calendar, under NDA. Fees are quoted after a scoping call, never before.

Open a training discussion →

In-company finance training in Luxembourg, from a training body that holds the business permit.