Last update 28.09.2021
In order to operate as a trader, business managers must have a business permit.
The business permit is granted to the business (either the business manager operating under their own name, or the company they run) provided that:
The fulfilment of the conditions for access to the profession is checked by the General Directorate for Small and Medium-Sized Enterprises at the time the business permit application is submitted.
Depending on the legal form chosen, the applicant must proceed with different registrations/affiliations before starting their activity.
Traders who are legally established abroad (in the Swiss confederation or a country of the European Economic Area) may provide occasional and/or temporary services in Luxembourg without a business permit.
The business permit for traders includes activities which are not specifically regulated by law, such as:
The activities of traders do not include:
The business manager must meets the requirements in terms of professional integrity in order to access the profession as a trader.
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.
The applicant can submit their application for a business permit in 2 ways:
If the applicant has been residing in Luxembourg for more than 10 years, they must demonstrate their professional integrity with:
If the applicant is a non-resident or has been a resident in Luxembourg for less than 10 years, they must demonstrate their professional integrity by providing:
This sworn declaration must state that the applicant has not been involved in the bankruptcy of a business in their own name nor in the bankruptcy of a company.
Failing this, an affidavit must be provided.
All attached documents must be less than 3 months old.
The applicant must also attach the following documents to their application:
It should be noted that for applications submitted in the context of a business set up in the form of an SARL-S, the applicant must forward the draft constitutional documents of the SARL-S to the Ministry of the Economy.
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 turn to the Ombudsman.
After obtaining a business permit, the head of a sole proprietorship must:
After obtaining a business permit, the executive(s) of a partnership (SCS, SENC) must:
After obtaining a business permit, the manager(s) of a capital company (SA, SARL, SECA, SE) must:
After obtaining a non-definitive copy of the establishment permit, the manager(s) of a simplified limited liability company (SARL-S) must:
It should be noted that managers of an SARL-S do not need to incorporate their company before a notary. A private deed will suffice.
Depending on the planned activity, the business manager is required to request different registrations and certificates, namely:
In the event of death, occupational invalidity, duly established incapacity or retirement of the manager of a commercial business, the business permit may be transferred to:
Accountants legally established abroad (in the Swiss confederation or in a country of the European Economic Area) may freely offer their services in Luxembourg. There is no need for a business permit or a specific notification to the Ministry of the Economy.
However, when active in Luxembourg, the service provider is subject to the national rules of professional, regulatory or administrative conduct directly related to their professional qualifications. The service provider is also subject to the disciplinary provisions that apply to Luxembourg professionals.
If the trader:
Each professional 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.
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