Commercial activities and services

Last update

In order to conduct commercial activities or provide commercial services, the business manager must have a business permit.

Who is concerned?

Companies that conduct commercial operations as defined by the Code of Commerce with the exception of:

  • industrial activities; and
  • services which are listed as craft activities (lists A, B and C).

Prerequisites

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:

  • meet the legal requirements in terms professional integrity;
  • effectively manage the day-to-day business on a permanent basis;
  • have a genuine link with the company (be the owner or authorised representative registered in the Trade and Companies Register); and
  • have paid all social security contributions and taxes, either in their own name or through the company they manage or have managed.

Business permit

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.

Place of business

The company or sole proprietorship must have a fixed place of business in Luxembourg (no 'letter-box' companies).

How to proceed

Registrations/affiliations depending on the legal form of the company

After obtaining a business permit, the manager of a sole proprietorship must:

After obtaining a business permit, the manager of a:

  • partnership (SCS, SENC);
  • capital company (SA, SARL, SCA, SE);
  • simplified limited liability company (SARL-S);

must:

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.

Obligations of all professionals

Each professional must comply with the following for as long as they carry out their activity:

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

Sanctions

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

Online services and forms

Who to contact

General Directorate for Small and Medium-Sized Enterprises

  • Ministry of the Economy General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
    Luxembourg
    PO box 535 / L-2937 Luxembourg
    The telephone helpline is open Monday to Friday, from 9.00 to 12.00 and 13.30 to 16.30 (not on public holidays).

House of Entrepreneurship

House of Training

  • House of Training
    7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
    B.P. 13 L-2010 Luxembourg
    Closed ⋅ Opens at 8.00
    Tuesday:
    8.00 to 12.00, 13.15 to 17.15
    Wednesday:
    8.00 to 12.00, 13.15 to 17.15
    Thursday:
    8.00 to 12.00, 13.15 to 17.15
    Friday:
    8.00 to 12.00, 13.15 to 17.15
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.00 to 12.00, 13.15 to 17.15
    from 8.00 to 12.00 and from 13.15 to 17.15

Chamber of Commerce

  • Chamber of Commerce Chamber of Commerce
    7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
    Closed ⋅ Opens at 8.00
    Tuesday:
    8.00 to 12.00, 14.00 to 18.00
    Wednesday:
    8.00 to 12.00, 14.00 to 18.00
    Thursday:
    8.00 to 12.00, 14.00 to 18.00
    Friday:
    8.00 to 12.00, 14.00 to 18.00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.00 to 12.00, 14.00 to 18.00
    08.00 - 12.00 and 14.00 - 18.00

Related procedures and links

Procedures

Professional integrity Application for and modification of a business permit Business operations and services: House of Entrepreneurship Extract from the criminal record of a natural person

Links

Legal references

Loi modifiée du 2 septembre 2011

réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales

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