The majority of business activities require a business permit and/or other specific permits or approval.
Conversely, certain activities which are mainly intellectual in nature and are carried out by an individual in their own name do not require a permit.
Before setting up their business, the professional concerned can submit a provisional application to the General Directorate for SMEs and Entrepreneurship to receive confirmation that no permit is required.
Who is concerned
Professionals engaging in certain activities which are mainly intellectual in nature in their own name (i.e. as a sole trader, without creating a company), do not require any prior authorisation to begin business activity in Luxembourg.
This exemption covers the following professions, inter alia:
- interpreter, translator (who may, however, submit a request to be certified by the Ministry of Justice, which will enable them to perform official translations);
- freelance journalist;
- dog groomer;
- web analyst, etc.
How to proceed
To provide proof to other authorities (e.g. social security) that the activity in question does not require a permit, the future self-employed person can submit a provisional application to the General Directorate for SMEs and Entrepreneurship.
The General Directorate for SMEs and Entrepreneurship will confirm in writing that the activity does not require a business permit.
After confirming that their activity does not require a business permit, the self-employed worker (a sole trader working in their own name) must:
- register with social security as a self-employed person;
- submit an operating declaration (if they wish to take on employees);
- register for VAT if they believe their turnover will exceed EUR 30,000 per year.
Taking on the form of a company
In the event of the subsequent creation of a commercial company (SA, SARL, SECS, SENC, etc.), the professional must prove that they have the qualifications necessary to operate as a trader and apply for a business permit for traders.
Forms / Online services
Who to contact
'Contact Entreprise' at the Chamber of Skilled Trades and Crafts - Luxembourg2, Circuit de la foire internationale
B.P. 1604 / L-1016
General Directorate - SMEs, Entrepreneurship and the Internal Market (authorisations of establishment)
B.P. 535 - L-2937 Luxembourg
Phone : (+352) 247-74700Fax : (+352) 247-74701The telephone helpline is open Monday to Friday, from 13.00 to 17.00 (not on public holidays).