Legal Notices

Legal information

Vallis and Pontem Accountants S.A. is a member of the Luxembourg Association of Chartered Accountants. (NB : There is no registration number).
The company has its registered office at 25C, boulevard Royal. L-2449 Luxembourg.
It is registered in the Luxembourg Business Registry under number : B158470.
It exercises a business permit: No. 10013360/3.

Obligations of the chartered accountant

The chartered accountant carries out the mission assigned to it in accordance with the fundamental principles of integrity, ethics and independence established by the Association of Chartered Accountants, as well as industry standards and regulations. The chartered accountant also carries out the mission assigned to it in accordance with its legal obligations, in particular regarding independence, anti-money laundering and measures to combat terrorist financing.

It works on a best-effort, not performance, basis. It may be assisted by staff of its choosing.

On completing its mission, the chartered accountant returns the documents that the client has given it to carry out the mission.

Professional secrecy

The chartered accountant is bound by article 458 of the Criminal Code applies to chartered accountants and individuals who work for them.

Chartered accountants are required to respond to, and cooperate as fully as possible with, any legal request that the authorities responsible for applying the law send them in the course of their work. Chartered accountants must take the initiative in informing the public prosecutor of the district court of Luxembourg of anything that could indicate money laundering or terrorist financing.

Chartered accountants and their staff may not disclose to the client concerned, or to third parties, that they have sent information to the authorities or that any investigation is under way.

A requirement to show discretion, separate from the previous obligation, with information collected and with the distribution of documents produced. These are sent to the client and must not be sent directly to any third party, unless the client specifically requests as much and the chartered accountant agrees.


The contents of Vallis and Pontem Accountants’ publications and case studies are made available for information purposes only. They do not constitute an offer.  Nothing in our publications should be relied upon as constituting legal or other professional advice and advice must be obtained from a suitably qualified professional before applying the information to particular circumstances.

Neither Vallis and Pontem Accountants nor any of its subsidiaries or affiliates accept any responsibility whatsoever for any loss occasioned to any person no matter howsoever caused or arising as a result, or in consequence, of action taken or refrained from in reliance on any of the contents of our publications and case studies.

This website contains information about our services and areas of expertise; none of this constitutes an offer. It is provided for general use only and is subject to change without notice. Whilst we attempt to ensure its accuracy and completeness, none of the information on this website constitutes professional advice and should not be relied upon. To the fullest extent allowed by law, we do not accept liability for any loss which may arise from reliance on the information on this website. Detailed specialist advice should always be obtained before taking or refraining from any action.


Copyright of all information, text and images featured on this site is owned by or licensed to Vallis and Pontem Accountants S.A..

Anti- Facilitation of Tax Evasion 

At Vallis and Pontem Accountants we value our reputation for ethical behavior and financial integrity and we are committed to conducting business fairly , honestly and in accordance with all applicable laws and regulation.