Registering with the Trade and Companies Register as a natural person

The sole trader is not subject to the same administrative procedures required for the creation of a company (drafting articles of association, legalisation by notary, etc.).

However, if the activity is commercial in nature, the trader will have to register as a natural person by means of electronic filing with the trade and companies register (registre de commerce et des sociétés - RCS).

If necessary, the trader who does not want to or does not know how to register online, can request assistance from the registration helpdesk (bureau d'assistance au dépôt) set up by the Luxembourg Business Registers (LBR).

Who is concerned

In general, every natural person can set up an individual business.

If the activity carried out in their own name is a commercial activity, entrepreneurs must register with the RCS.

Skilled craftsmen who operate in their own name do not need to register with the RCS.

However, skilled craftsmen who have set up a company have to lodge the constitutional documents with the RCS in order to register the company.

Preliminary steps

If they wish to carry out their activity under a specific trading name, entrepreneurs must first check if the considered trading name is available.

If the planned activity requires a business permit or other authorisations or specific approvals, entrepreneurs must ensure they hold the necessary qualifications and authorisations before registering their business.

An entrepreneur on his own account must also register with the social security as a self-employed person.

If a self-employed person is helped in his activity by a spouse or partner over 18 years of age, the latter must register as an assisting spouse.

Unpaid business activities conducted as a main or accessory activity and where the business income does not exceed 1/3 of the annual minimum social wage do not have to be registered with the social security administration.

Costs

The costs for registration and lodging are available on the page Tarifs du RCS (rates).

Payment is usually carried out online, but may exceptionally be made by cash at the registration helpdesk.  

How to proceed

Online lodging

Natural persons established as traders may register electronically on the website of the RCS with a LuxTrust certificate.

Their application must be lodged together with:

  • the duly-completed requisition form generated by the electronic submission system;
  • and, where applicable, the following documents scanned in PDF/A format:
    • the business permit;
    • the certificate of marriage or family record book (or any change in matrimonial regime);
    • the marriage contract;
    • the declaration of purchase of a business;
    • the delegation of power with the certified signature;
    • an identity document;
    • the power of attorney for the person mandated to register the trader.

After the lodging, the applicant will receive a receipt in electronic format.

After registering with the RCS, sole traders must register for value added tax (VAT) with the Indirect Tax Authority ( Administration de l'enregistrement et des domaines - AED).

Assistance from the registration helpdesk

Where needed, applicants may request an appointment and assistance from the registration helpdesk (bureau d'assistance au dépôt) in the premises of the Luxembourg Business Registers (LBR) in order to complete the lodging of their documents.

In this case, the costs as indicated in the table of tariffs will be increased by:

  • + EUR 20 to register a non-profit association (ASBL), a foundation, an agricultural association or a natural person established as trader;
  • + EUR 10 for the lodging of any other documents from an ASBL, foundation, agricultural association or natural person established as trader;
  • + EUR 80 for the lodging of any other documents.

Forms / Online services

Dépôt électronique auprès du RCS

Les informations qui vous concernent recueillies sur ce formulaire font l’objet d’un traitement par l’administration concernée afin de mener à bien votre demande.

Ces informations sont conservées pour la durée nécessaire par l’administration à la réalisation de la finalité du traitement

Les destinataires de vos données sont les administrations compétentes dans le cadre du traitement de votre demande. Veuillez-vous adresser à l’administration concernée par votre demande pour connaître les destinataires des données figurant sur ce formulaire. Conformément au règlement (UE) 2016/679 relatif à la protection des personnes physiques à l'égard du traitement des données à caractère personnel et à la libre circulation de ces données, vous bénéficiez d’un droit d’accès, de rectification et le cas échéant d’effacement des informations vous concernant. Vous disposez également du droit de retirer votre consentement à tout moment.

En outre et excepté le cas où le traitement de vos données présente un caractère obligatoire, vous pouvez, pour des motifs légitimes, vous y opposer.

Si vous souhaitez exercer ces droits et/ou obtenir communication de vos informations, veuillez-vous adresser à l’administration concernée suivant les coordonnées indiquées dans le formulaire. Vous avez également la possibilité d’introduire une réclamation auprès de la Commission nationale pour la protection des données ayant son siège à 1 Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.

En poursuivant votre démarche, vous acceptez que vos données personnelles soient traitées dans le cadre de votre demande.

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