Last update 27.11.2023
In order to conduct commercial activities or provide commercial services, the business manager must have a business permit.
Companies that conduct commercial operations as defined by the Code of Commerce with the exception of:
Compliance with the conditions for access to the profession is verified by the General Directorate for Small and Medium-Sized Enterprises at the time the application for a business permit is submitted.
Natural persons who wish to carry out the activity in their own name, in the context of a sole proprietorship, must meet the legal conditions of professional integrity.
Companies carrying out the activity must appoint at least one natural person, the business manager, who must:
The business permit is issued to the company (either to the manager operating in their own name, or to the company they run) if the manager meets the legal conditions of professional integrity.
The information page 'Applying for a business permit' contains all the information relating to this procedure.
The company or sole proprietorship must have a fixed place of business in Luxembourg (no 'letter-box' companies).
After obtaining a business permit, the manager of a sole proprietorship must:
After obtaining a business permit, the manager of a:
Please note: the manager of a simplified limited liability company must also file the draft articles of association of the company with the Trade and Companies Register. There is, however, no need to incorporate the company in the presence of a notary. A private deed will suffice.
Each professional must comply with the following for as long as they carry out their activity:
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)