Last update 31.08.2023
In order to operate an accommodation establishment, the manager must hold a business permit.
The commercial activity of operators of accommodation establishments:
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:
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.
The activities of accommodation establishment operators (hotel, boarding house) include:
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).
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.
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.
The company or sole proprietorship must have a fixed place of business in Luxembourg (no 'letter-box' companies).
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.
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.
Please note: Applicants with one year's professional experience, documented by a certificate of affiliation from the Joint Social Security Centre or an EC certificate from their country of origin, may be exempted from the training course.
After obtaining a business permit, the operator 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 throughout their existence:
Professionals without a business permit run the risk of criminal sanctions (imprisonment and fines) and the temporary closure of the establishment.
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.
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.
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)