SPV domiciliation and substance in Luxembourg

The unglamorous half of every structure — and the half that decides outcomes. Treaties, anti-abuse rules, bank onboarding and counterparty diligence all test the same thing: whether the Luxembourg entity is actually run from Luxembourg. We build and operate that reality.

Scope

Boards that function. Composition with genuine Luxembourg presence, meetings that take the decisions the minutes claim, and a decision trail that matches the transaction documents — the difference between substance asserted and substance demonstrated.

Books, registers, filings. Accounting kept in Luxembourg, registers current, RCS and RBE filings on time — the corporate routine described on the company administration page, applied to SPVs where lapses are found precisely when the structure is under scrutiny.

Service-provider architecture. Domiciliation, accounting, directorship and administration arrangements that are consistent with each other and with the structure's tax analysis. Where a licensed domiciliation agent is required under the Law of 31 May 1999, we scope and coordinate with one rather than imitating one.

Substance reviews. A structured review of an existing structure against current expectations — the same analysis set out in the note on substance in securitisation structures, which applies well beyond securitisation.

Where it connects

Substance work underpins securitisation vehicles, survives into liquidation, and is tested by AML/KYC diligence from every counterparty. For a structure worth defending, write first: contact@viekey.eu.