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 SMEs and Entrepreneurship.
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 SMEs and Entrepreneurship.
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
Notification
A foreign craft or industrial business must notify the General Directorate for SMEs and Entrepreneurship 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 in 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 SMEs and Entrepreneurship 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 SMEs and Entrepreneurship:
- 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
Notification de prestation de services occasionnelle et temporaire au Luxembourg
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Declaration concerning the occasional and temporary provision of services in Luxembourg
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Meldung von gelegentlichen und vorübergehenden Dienstleistungen in Luxemburg
To complete your application, the information about you collected from this form needs to be processed by the public administration concerned.
That information is kept by the administration in question for as long as it is required to achieve the purpose of the processing operation(s).
Your data will be shared with other public administrations that are necessary for the processing of your application. For details on which departments will have access to the data on this form, please contact the public administration you are filing your application with.
Under the terms of Regulation (EU) 2016/679 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data, you have the right to access, rectify or, where applicable, remove any information relating to you. You are also entitled to withdraw your consent at any time.
Additionally, unless the processing of your personal data is compulsory, you may, with legitimate reasons, oppose the processing of such data.
If you wish to exercise these rights and/or obtain a record of the information held about you, please contact the administration in question using the contact details provided on the form. You are also entitled to file a claim with the National Commission for Data Protection (Commission nationale pour la protection des données), headquartered at 1, Avenue du Rock'n'Roll, L-4361 Esch-sur-Alzette.
By submitting your application, you agree that your personal data may be processed as part of the application process.
Who to contact
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General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
B.P. 535 - L-2937 Luxembourg
Luxembourg
Phone : (+352) 247-74700Fax : (+352) 247-74701The telephone helpline is open Monday to Friday, from 13.00 to 17.00 (not on public holidays).
