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 may 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 have set up a company have to lodge the constitutional documents with the RCS in order to register the company.
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.
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
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 in favour of the person appointed to registrate the trader.
After the lodging, the applicant will receive a receipt in electronic format.
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.