Every operation carried out on Luxembourg territory by service providers established in the Swiss Confederation (CH) or in a country of the European Economic Area (EEA) is considered as an occasional and temporary provision of service, provided that it is not a delivery, an intra-Community acquisition or an import of goods.
Foreign craft or industrial businesses that temporarily provide services on Luxembourg territory must submit a notification to the General Directorate for Small and Medium-Sized Enterprises (Direction générale des classes moyennes).
Who is concerned
Businesses established in Switzerland or in an EEA country benefit from the liberalisation of service provision on the basis of the mutual recognition of qualifications principle.
However, craft (food distribution, fashion, health, mechanical engineering, construction, communication, media, arts) or industrial businesses from the EEA or Swiss Federation must still notify their provision of services to the General Directorate for Small and Medium-Sized Enterprises.
Businesses from the EEA or the Swiss Confederation falling under the category of commercial and liberal professions that are subject to a business permit (architects, engineers, chartered accountants, surveyors, patent attorneys, economic advisors) are exempt from any obligation of notification.
The European Economic Area (EEA) is an economic union of the 27 Member States of the European Union and 3 of the 4 members of the European Free Trade Association (EFTA). The Swiss Confederation (CH) is associated with it by bilateral agreements.
How to proceed
A foreign craft or industrial business must notify the General Directorate for Small and Medium-Sized Enterprises of an occasional and temporary provision of services on Luxembourg territory before starting any work.
The notification must be submitted together with:
- a European certificate of experience issued by the professional chamber of the country of origin or any other document proving that the declarant is authorized to exercise the activity in his country of origin;
- proof of payment of stamp duty (droit de chancellerie), in the form of:
- either a tax stamp, value EUR 24, purchased at the Registration Duties, Estates and VAT Authority (AED);
- or proof of payment of EUR 24 into the bank account of the AED (IBAN: LU09 1111 7026 5281 0000, BIC: CCPLLULL with the indication of the following communication: "Droit de Chancellerie").
- proof of the declarant's nationality;
- for professions in the security sector, proof of a clean criminal record;
- where applicable, proof that the service provider has actually carried out said activities for at least one of the past 10 years.
As a general rule, being registered at the trade register in the country of origin does not constitute proof.
Validity of the notification and beginning of the services
The notification is valid for 12 months and is renewable.
Following the notification, the General Directorate for Small and Medium-Sized Enterprises sends the declarant a document which may be used as a supporting document for other administrations.
The work can nevertheless begin before the supporting document is received.
However, in the case of regulated professions in Luxembourg which may have an impact on public health or safety (heating, refrigeration and sanitary installers, electricians, lift - goods lift - escalator and handling equipment installers, carpenters, roofers, tinsmiths), the contractor must wait for the administration to check his qualifications.
Nevertheless, in the event of absence of a response from the administration after one month at the most, the provision of services can be carried out.
Occasional and temporary provision of services in Luxembourg is generally subject to other obligations in matters of:
Renewal of the notification
In the event of a renewal of the notification, the business must send the following to the General Directorate for Small and Medium-Sized Enterprises:
- up-to-date proof of the company's establishment in its country of origin and that it is still authorised to offer the services which it plans to offer in Luxembourg;
- proof of payment of stamp duty (droit de chancellerie) of EUR 24.
Forms / Online services
Declaration concerning the occasional and temporary provision of services in Luxembourg
Notification de prestation de services occasionnelle et temporaire au Luxembourg
Meldung von gelegentlichen und vorübergehenden Dienstleistungen in Luxemburg