Domiciliation is defined as the provision by a third party of services related to the establishment of a registered office by a company in Luxembourg. This type of third party is considered as the means of domiciliation of the company. In its main judgment according to Odili JSC, the court found that, on the one hand, the appellant had entered into a contract with the contractor as part of a local order and, on the other hand, that the respondent had a contractual loan agreement and a domiciliation agreement with the contractor. The Court held that the domiciliation agreement did not concern the appellant who was not a party. Since there was no contract law between the respondent and the appellant, the respondent could not sue the appellant for the alleged non-domicile of payments in his bank or even claim interest on the loan agreement against the appellant. 11 Companies domiciled are systematically required to provide a copy of the contract of domicile with the prescribed annexes (solemn declaration, proof of residence). 2. Conditions for the customer: Postal order Domiciles must have the right to receive the customer`s mail. In this respect, he must meet all the conditions required by the Post Office for this mail to be actually delivered to the home. The domiciliation office must inform the competent tax office as soon as possible if a registered letter from the tax administration cannot be sent to the recipient.
Identification of resident companies and their representatives in accordance with Article 26/1/2 of Decree No. 84/406 of 30 May 1984, the address of the legal representatives must be verified. For this purpose, proof of residence (electricity bill, rental bill, etc.) must be attached. List of resident companies The domicile must also provide the tax authorities with a list of new and outgoing domiciled customers (if possible with the new address of the latter). An annual list of resident or resident companies (long-term rental without commercial domiciliation) on 1 January must also be submitted before 15 January. RULES FOR TERRITORIAL ECONOMIC CONTRIBUTIONS (CET): The premises made available to the CUSTOMER by NEUILLYDOM are included in the customer`s tax base for CET. . .
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