Applying for a business permit

All professional economic activities are subject to the prior granting of a business permit (autorisation de commerce).

This permit is granted to businesses (professionals operating under their own name or the company) within a 3 month deadline which may be extended by another month under certain conditions, if:

  • the applicant satisfies the required legal conditions of qualification (when applicable) and professional integrity for the activity concerned;
  • the business has a fixed physical establishment in Luxembourg (no so-called 'letterbox companies').

Tacit authorisation is granted if no decision is sent within the time allowed.

Who is concerned

A business permit is granted to the business if the applicant satisfies the required legal conditions of qualification and professional integrity. The applicant must:

  • be the professional operating under their own name if the business is operated by a natural person; or
  • be a person who has real ties to the business. This person must be:
    • an employee of the company; or
    • the owner of the company; or
    • a partner in the company; or
    • a shareholder in the company.

A business permit is required for any person that wishes to engage in the following professional activities as a self-employed person or as a company:

  • commercial activity (trade, HORECA (hotel, restaurant and café), transports, industry, etc.);
  • craft activity (food, fashion, construction, mechanical engineering, audiovisual, entertainment, art, etc.);
  • or certain liberal professions which are mainly intellectual in nature.

Special cases

Self-employed sales agents require a business permit as traders. Their salaried representatives are exempt from any specific permit but must carry out their activity under the cover of a business permit granted to their employer. It is therefore advisable to provide them with proof of their employer’s permit and proof of their recruitment.

Lawyers, physicians, dentists, veterinaries or statutory auditors (réviseurs d'entreprises) exercise liberal professions covered by laws other than those governing the authorisation of establishment.

Providers of intellectual services not included in the list of liberal professions must apply for a business permit for commercial activities and services.

Persons who sell their own products (craftwork, artwork, jam, honey, etc.), recycled items or items they did not purchase for commercial purposes, are not considered to be professionals and are therefore not required to have a business permit. However, they must hold a business permit for commercial activities and services if they wish to participate in fairs and markets or if they are operating a dedicated website to sell their goods online.

EU businesses that supply occasional and temporary services in Luxembourg do not require a business permit. Skilled craftsmen and manufacturers nevertheless have to submit a prior notification to the General Directorate for Small and Medium-Sized Enterprises.

Non-EU nationals who wish to set up in Luxembourg as self-employed persons must submit their business permit application together with their application for an authorisation to stay as a self-employed person. By doing so, they only have to send in a single dossier to the Minister of Immigration who then transfers the business permit section to the General Directorate for Small and Medium-Sized Enterprises.

Prerequisites

The applicant must fulfil the following conditions:

  • professional integrity;
  • professional qualification in line with the planned activity:
  • establishment in Luxembourg; the business permit is only granted if there is a physical installation in Luxembourg that includes an infrastructure suitable for the nature and scale of the concerned activity;
  • effective and permanent management of the business by the business permit holder who must:
    • personally and regularly ensure the effective day-to-day management and direction of the company. In particular, a remote effective domicile may be unfavourable to the applicant. The permanent presence of a third person, even if authorised to commit the business, is not enough to make up for the absence of the business permit holder;
    • be connected to the business (as an owner, associate, shareholder or employee of the business).
  • compliance with tax and business obligations: the business manager must not have evaded business and tax obligations in their previous or current business activities, whether these activities were carried out under their own name or through a company run by said business manager.

The final granting of the business permit requires that the articles of association are filed with the Trade and Companies Register (RCS).

In order to request the permit online via MyGuichet.lu, applicants must have a LuxTrust 'Private' or 'Pro' electronic certificate and be registered on the portal.

Costs

The stamp duty for the issue of a business permit amounts to EUR 24.

If the establishment is moving to another address, the applicant must notify this, free of charge, to the General Directorate for Small and Medium-Sized Enterprises. In this case, the applicant will receive a new business permit free of charge.

How to proceed

Filing an application

The applicant can submit their application for a business permit in 3 ways:

Anyone can get help with their business permit application by contacting:

Documents to be submitted with the application

The following documents must be attached to the business permit application:

  • documents attesting to the professional qualifications for the planned activity;
  • documents attesting to professional integrity;
  • for citizens of Luxembourg, the European Union, or the European Economic Area (Iceland, Liechtenstein, Norway, Switzerland): a copy of their ID card or passport;
  • for citizens of third countries: a written confirmation from the Minister responsible for Immigration that the applicant meets all the conditions for obtaining the residence permit applied for;
  • proof of relationship with the business as an owner, partner, administrator or employee (extract from the RCS, extract from the Register of Beneficial Owners, employment contract, certificate from the Joint Social Security Centre);
  • proof of payment of stamp duty (droit de chancellerie), in the form of:
    • either a tax stamp, value EUR 24, purchased at the Registration Duties, Estates and VAT Authority (AED);
    • or the proof of payment of EUR 24 into the IBAN account LU09 1111 7026 5281 0000, BIC code: CCPLLULL of the Diekirch Revenue Office, with the following communication: 'autorisation de commerce'. 

Supporting documents may be submitted:

  • in the form of paper copies (application by post) or as scanned copies in PDF format (application via MyGuichet.lu or email). The General Directorate for Small and Medium-Sized Enterprises may request certified copies or the original documents where needed. Original documents will be returned to applicants upon request;
  • in German, French or English. Documents in other EU languages may eventually be accepted provided that they have been translated by a sworn translator.

Application processing time

Applications will usually be processed within 3 months from the receipt of the complete application. The absence of a response before the end of the 3-month period is equivalent to a tacit authorisation.

Appeal

A negative decision regarding an application for a business permit is an administrative decision against which the usual means of appeal (informal appeal, judicial appeal) can be used, provided the legal deadlines are complied with.

It is also possible to turn to the Ombudsman.

Issue of the permit

If the business permit is granted, the applicant will be notified by post at the address indicated on the application:

  • the sole trader (self employed natural person) may then collect their business permit at the Joint Social Security Centre. On this occasion, the entrepreneur can proceed directly with their registration as a self-employed person;
  • companies (legal persons) receive the business permit by post directly at their registered office.

The business permit takes the form of a card, which should be kept permanently on the operating site and produced on request.

The ministerial authorisation number (business permit number) must be indicated on all letters, mails, e-mails, websites, quotes, invoices, premises and storefronts as well as on the mandatory signs on work sites.

Validity of the permit

The business permit expires:

Modifying an existing business permit

The holder of a valid permit must request a new permit in the event of:

  • change or extension of the company's objects;
  • change of company director to whom the qualification and professional integrity relates.

Mandatory notifications

The notification can be submitted by post or email. In principle, the General Directorate for Small and Medium-Sized Enterprises must be notified within one month of the following events:

  • the opening of a branch office;
  • a change of the company name;
  • a change of the company's legal structure;
  • a change of business address.

Obligations of all professionals

Each company must comply with the following throughout their existence:

  • all requirements with respect to obtaining a business permit;
  • all laws and regulations with respect to business management.

Sanctions

Businesses without a business permit run the risk of criminal sanctions (imprisonment and fines) and the temporary closure of the establishment.

Forms / Online services

Business permit - online application

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Autorisation d’établissement - service en ligne

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Antrag auf Niederlassungsgenehmigung – Online-Vorgang

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Declaration of honour

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Déclaration sur l'honneur

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Eidesstattliche Versicherung

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Business permit application and related notification

To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.

That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).

Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.

Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.

Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.

If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

By submitting your application, you agree that your personal data may be processed as part of the application process.

Demande d'autorisation d'établissement et notification y relative

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

Antrag auf Niederlassungsgenehmigung und diesbezügliche Mitteilung

Ihre in diesem Formular erfassten personenbezogenen Informationen werden von der zuständigen Verwaltungsbehörde verarbeitet, um Ihren Antrag erfolgreich abzuschließen.

Diese Informationen werden von der Behörde für den zur Verarbeitung erforderlichen Zeitraum gespeichert.

Die Empfänger Ihrer Daten sind die im Rahmen Ihres Antrags zuständigen Verwaltungsbehörden. Um die Empfänger der in diesem Formular erfassten Daten zu erfahren, wenden Sie sich bitte an die für Ihren Antrag zuständige Behörde.

Gemäß der Verordnung (EU) 2016/679 zum Schutz natürlicher Personen bei der Verarbeitung personenbezogener Daten und zum freien Datenverkehr haben Sie das Recht auf Zugang, Berichtigung und gegebenenfalls Löschung Ihrer personenbezogenen Informationen. Sie haben zudem das Recht, Ihre erteilte Einwilligung jederzeit zu widerrufen.

Weiterhin können Sie, außer in Fällen, in denen die Verarbeitung Ihrer Daten verpflichtend ist, Widerspruch einlegen, wenn dieser rechtmäßig begründet ist.

Wenn Sie diese Rechte ausüben und/oder Einsicht in Ihre Informationen nehmen möchten, können Sie sich unter den im Formular angegebenen Kontaktdaten an die zuständige Verwaltungsbehörde wenden. Sie haben außerdem die Möglichkeit, bei der Nationalen Kommission für den Datenschutz Beschwerde einzulegen (Commission nationale pour la protection des données, 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette).

Wenn Sie Ihren Vorgang fortsetzen, akzeptieren Sie damit, dass Ihre personenbezogenen Daten im Rahmen Ihres Antrags verarbeitet werden.

Who to contact

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