Last update 31.08.2023
Apart from a few exceptions, any economic activity carried out on a regular basis is subject to the prior granting of a business permit.
In principle, 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:
The business permit is granted to the business provided the applicant meets the legal requirements in terms of:
Applicants must be:
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.
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.
Journalistic activities or book authors who are not self-publishers, as well as any school project involving entrepreneurial activity for educational purposes that does not generate an annual turnover excluding tax of more than EUR 35,000, are not subject to a business permit.
The applicant must fulfil the following conditions:
The final granting of the business permit requires that the articles of association are filed with the Trade and Companies Register (RCS).
The stamp duty for the issue of a business permit amounts to EUR 50.
Proof of payment of stamp duty (droit de chancellerie) should be attached to the application in the form of:
The online payment procedure is integrated into the online business permit application procedure via MyGuichet.lu.
The notification is not subject to stamp duty.
Applicants can submit their application for a business permit in 2 ways, with the first being strongly recommended:
Anyone can get help with their business permit application by:
A list of documents to be attached to the application for a business permit:
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.
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 file a claim with the Ombudsman.
If the business permit is granted, the applicant will be notified by post at the address indicated on the application:
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, emails, websites, quotes, invoices, premises and storefronts on all sales outlets, as well as on the mandatory signs on work sites.
The business permit expires:
The holder of a valid permit must request a new permit in the event of:
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:
Each company must comply with the following throughout their existence:
Professionals without a business permit run the risk of criminal sanctions (imprisonment and fines) and the temporary closure of the establishment.
Application for an extract from the police records for a natural person - online service
Demande d'extrait de casier judiciaire pour personne physique - service en ligne
Beantragung eines Auszugs aus dem Strafregister für natürliche Personen - Online-Vorgang
Business permit application (including the declaration of honour)
Demande d'autorisation d'établissement (y inclus la déclaration sur l'honneur)
Antrag auf Niederlassungsgenehmigung (einschließlich der eidesstattlichen Erklärung)
Rendez-vous au guichet de la Direction générale des Classes moyennes auprès de la "House of Entrepreneurship"