Any business that plans to set up in an ZAE.

Eligible activities

ZAEs are exclusively reserved for profit-making businesses.

The activities authorised in a ZAE very according to the type of ZAE.

Details of the economic activities eligible in ZAEs can be found in the amended Grand Ducal Regulation of 8 March 2017 concerning the content of a commune's general development plan.

National ZAEs

National ZAEs are mainly reserved for the following activities:

• manufacturing, production, assembly, processing, preparation or packaging of products, as well as the provision of services that have a driving influence on national economic development;
• research, development and innovation;
• hosting or incubating businesses that meet national sectoral development objectives or specific needs of national importance.

Regional ZAEs

Regional ZAEs are mainly reserved for the following activities:

• industrial and light industrial activities, crafts, manufacturing, production, assembly, processing, preparation, packaging or repair of products;
• wholesale trade, transport or logistics;
• research, development and innovation;
• business hosting or incubating activities if they meet regional or national sectoral development objectives or specific needs of regional or national importance.

Communal ZAEs

Communal ZAEs are mainly reserved for light industrial, craft, manufacturing, production, assembly, processing, preparation, packaging or repair of products, wholesale trade, transport or logistics, or business accommodation or incubation.

Renewable energy facilities are also admitted.

Access to the ZAE

Access to land in a ZAE is granted by granting a surface right to the operating company. The land is granted for a period of 30 years. If necessary, the surface right may be renewed.

Application for admission

Any company wishing to set up in a ZAE must submit an investment and economic operation project detailing, in particular:

• its activity;
• the jobs to be created;
• its technical and operational needs; and
• its needs in terms of space for economic operation.

You must attach a complete file to your company's application for admission, indicating its identity and describing its business plan. You must provide information on:

• the construction project;
• the necessary energy and water resources; and
• the method of financing.

Cost of setting up

Companies admitted to a ZAE must pay:

• a one-off fee at the start of the set-up process; and
• an annual fee during the operating period.

The amount of these fees varies according to the type and location of the ZAE concerned.

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