All persons must apply for a business permit before engaging in:
craft and industrial activities;
commercial activities;
certain liberal professions.
Some liberal professions may not be subject to a business permit but they require other authorisations.
The same applies to activities which are subject to specificregistration or accreditation.
Journalistic activities do not require a business permit if they are exercised in a person's own name.
Who is concerned
Any person wishing to set up a business in Luxembourg, either as a self-employed person or by starting a company, must have the authorisations/accreditations which are required to carry out the activity.
Businesses established in another EU Member State or a country treated as such are free to provide occasional and temporary services in Luxembourg.
Skilled craftsmen and manufacturers must nevertheless make a prior declaration.
Businesses established outside the EU must hold a business permit (or a specific authorisation depending on the profession) in Luxembourg.
Preliminary steps
In order to get a foreign higher education diploma recognised in Luxembourg, the diploma must:
foreign diplomas which give access to the profession of humanities or science professor or lawyer;
diplomas obtained in a non-EU country which give access to the profession of doctor, dentist, veterinary surgeon, pharmacist;
or as regards all other foreign higher education diplomas, be recorded in the register of certificates.
In order to be able to decide on professional qualifications, the Minister of the Economy may require the applicant to have their diplomas recorded in the registry of certificates
In order to have a foreign professional or secondary school graduation diploma recognised in Luxembourg, said diploma must be recognised as equivalent to the corresponding Luxembourg diploma by the Ministry of Education, Children and Youth (Ministère de l'Education nationale, de l'Enfance et de la Jeunesse - MENEJ).
Secondary or higher education and professional diplomas for healthcare professions (nursing auxiliary, nurse, specialist nurse, social assistant, physiotherapist, etc.) or socio-educational professions (specialist teacher, care assistant, etc.) must also be recognised by the MENEJ.
How to proceed
Commercial activities
In order to access one of the below professions, the candidate must obtain a business permit:
Business permits are no longer issued for economic advice and advisory activities. However, the persons concerned must apply for a permit for commercial activities and services.
Persons who wish to carry out one of these activities as a self-employed worker via a commercial company can seek advice from the House of Entrepreneurship.
Liberal professions subject to other permits
In order to carry out certain liberal professions that are not subjet to a business permit, the professional must hold other specific authorisations:
the profession of auditor, supervised by the Luxembourg financial supervisory authority (CSSF) and controlled by the Luxembourg Institute of Registered Auditors;
other professions of the financial sector which require an authorisation/accreditation either from the Minister of Justice or from the CSSF;
the profession of lawyer which requires an authorisation from the Ministry of Justice;
health professions (nursing auxiliairy, nurse, midwife, speech therapist, dietician, laboratory assistant, physiotherapist, etc.) which also require a permit from the Ministry of Health.
NB: lawyers can now associate in the form of a legal person (including as a commercial company). Lawyers do not need to apply for a business permit in this case either.
Activities subject to specific registration and/or authorisation
In order to carry out certain activities, whether they are subject to a business permit or not, the professional must complete certain registrations or hold other specific authorisations:
experts, translators and interpreters who carry out their activity in their own name are not subject to a business permit (intellectual activity) but they may apply for the sworn expert, translator or interpreter status to the Ministry of Justice in order to carry out certified translations;
socio-educational professions (nursery assistant, accreditation for creches or daycare centres, homework assistance, outreach centre, etc.) which require accreditation from the Ministry of Family;
camp site operators requiring accreditation from the General Directorate for Tourism;
hotel operators requiring the 'hotel status' (statut d'hôtelier) issued by the General Directorate for Tourism, etc.
Activities as a journalist, freelancer and editor
Journalists, freelancers or editors do not need a business permit if they choose to practice in their own name.
To carry out one of these professions under the form of a commercial company (société commerciale), professionals must apply for a business permit for commercial activities and services.