Operator of an accommodation establishment

Last update

In order to operate an accommodation establishment, the manager must hold a business permit.

The commercial activity of operators of accommodation establishments:

  • consists in renting accommodation units; and
  • takes place over 90 overnight stays or more, accumulated over the course of a year.

A breakdown of overnight stays must be drawn up for each accommodation unit. All overnight stays in all accommodation units are added together for each operator. This total number serves as the basis for calculating the 90-night threshold.

The one-year period is counted from the date of the last rental.

If the rental activity extends over a cumulative period of 90 nights or more in the course of a year, the operator must successfully complete an accelerated training course covering:

  • knowledge of general food hygiene and safety rules;
  • the procedures for verifying compliance with these rules;
  • respect for human rights; and
  • the protection of minors.

The operator must have successfully completed the training course no later than 6 months after reaching the 90-night threshold.

Renting to people who register with the commune as residents at the address in question is not considered transient/tourist accommodation.

Who is concerned?

The activities of accommodation establishment operators (hotel, boarding house) include:

  • leasing furnished rooms;
  • serving breakfast, hot dishes and meals on the premises to their lodgers;
  • selling alcoholic and non-alcoholic drinks on the premises or to take away;
  • where applicable, selling various other products to the lodgers of the rooms (toiletries, sweets and candy, tobacco products, postcards, souvenirs, etc.);
  • the organisation of package holidays or related travel services.

The activities of traders in the Horeca sector do not include catering services (traiteur), which are subject to a business permit for a main craft activity (A list).


Compliance with these provisions is verified by the General Directorate for Small and Medium-Sized Enterprises at the time the application for a business permit is submitted.

Individuals who wish to operate accommodation establishments in their own name, as part of a sole proprietorship, must meet the legal conditions of professional integrity.

A company operating an accommodation establishment must appoint at least one natural person, the manager, who must:
• meet the legal requirements in terms professional integrity;
• be physically present in the establishment at all times to ensure effective day-to-day management;
• have a real link with the business (owner or authorised representative); and
• have paid all social security contributions and taxes, either in their own name or through a company they manage or have managed.

Business permit

The business permit is issued to the company (either to the manager practising in their own name, or to the company they run) if the manager meets the legal conditions of professional integrity.

Please consult our page 'Applying for a business permit' for further information about this procedure.

Place of business

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

Necessary qualifications

Applicants must prove that they have the qualifications required to access this profession in the Horeca sector by submitting:
• where applicable, a previously held business permit; or
• a certificate of successful completion of the final examination for the Horeca sector training course organised by the House of Training.

How to proceed

Registrations/affiliations depending on the legal form of the company

After obtaining a business permit, the operator 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 (société à responsabilité limitée simplifiée - SARL-S);


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 throughout their existence:

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


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

Sale of alcohol to be consumed on the premises

If the applicant intends to sell alcoholic beverages they will need:

As the number of licences to sell and serve alcohol in Luxembourg is limited, certain intermediaries (namely breweries) offer to make their licence available against a combined lease and alcohol supply contract.

Applicants who sell beverages to be consumed on the premises are required to comply with the obligations concerning the management of a drinking establishment.

Hotels, motels, inns and restaurants

In order to use certain names such as 'hotel', 'motel', 'pension de famille' (boarding house), 'auberge' (inn) or 'restaurant', the business manager must have the hotel status.

In addition, applicants offering traveller accommodation services must request an access to the accommodation forms system in order to declare the persons accommodated. These services also include temporary room rental above a bar.

Online services and forms

Who to contact

General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)

  • Ministry of the Economy General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
    PO box 535 / L-2937 Luxembourg
    Email address: info.pme@eco.etat.lu
    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

Related procedures and links

Related procedures

Application for and modification of a business permit Professional integrity Business operations and services: House of Entrepreneurship Commercial activities and services Establishments selling alcoholic beverages - Alcohol licence Managing a drinking establishment (cafe, tearoom or other) Extract from the criminal record of a natural person Occasional and temporary provision and notification of services in Luxembourg


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

  • Loi du 2 juillet 1980

    portant modification des articles 3, 4 et 5 du règlement grand-ducal du 12 avril 1963 fixant les conditions de qualification professionnelle visées à l'article 7 de la loi du 2 juin 1962 déterminant les conditions d'accès et d'exercice de certaines professions ainsi que celles de la constitution et de la gestion d'entreprises

  • Règlement grand-ducal du 5 avril 1989

    déterminant le champ d'activité des exploitants d'établissements d'hébergement, de débits de boissons et de restaurants

Your opinion matters to us

Tell us what you think of this page. You can leave us your feedback on how to improve this page. You will not receive a reply to your feedback. Please use the contact form for any specific questions you might have.

Fields marked with an asterisk (*) are mandatory.

Did you find what you were looking for?*
How would you rate this page?*
Very poor
Very good

Leave a comment to help us improve this page. Do not provide any personal information such as your email address, name, telephone number, etc.


Please rate this page

Your opinion has been submitted successfully!

Thank you for your contribution. If you need help or have any questions, please use the contact form.

Would you like to help us make digital public services more user-friendly by submitting your suggestions for improvement?

Then visit Zesumme Vereinfachen, the online participation platform dedicated to administrative simplification in Luxembourg.

Let's simplify things together

An error occurred

Oops, an error has been detected during your form processing.