Occasional and temporary provision and notification of services in Luxembourg
Last update 01.09.2023
Businesses established in a country of the European Economic Area (EEA) or the Swiss Confederation (CH - Switzerland) may undertake occasional and temporary commercial, craft, manufacturing or self-employed activities in Luxembourg without having a permanent establishment there.
They must, in this case, comply with certain formalities required by various competent authorities in Luxembourg with regard to:
- the notification of services (concerns craft and industrial businesses);
- VAT applicable to the provision of the service;
- posting of staff;
- taxation of profits.
Who is concerned
Businesses established in an EEA country or in the Swiss Confederation (CH - Switzerland) benefit from the liberalisation of the provision of services based on the principle of the mutual recognition of qualifications.
However, these services may only be provided in Luxembourg if the business is authorised to provide the same services in its country of origin.
On the other hand, businesses established outside the EEA or the Swiss Confederation must have a business permit for all their occasional and temporary activities in Luxembourg.
Businesses from the EEA or the Swiss Confederation falling under the category of commercial or 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.
Prerequisites
Recognition of qualifications
Regulated activity in the Member State of origin - mutual recognition
If the profession is regulated in the Member State where the business is lawfully established, the qualifications required to carry out the profession are mutually recognised.
Exceptions: for certain high-risk professions which may have an impact on the public safety or health, the authorities may require the provider to comply with the conditions of access to the profession in Luxembourg. The business operator must therefore hold a Master Craftsman's certificate or equivalent (brevet de maîtrise) to occasionally carry out one of the following craft trades in Luxembourg:
- heating-sanitary-refrigeration installer;
- electrician;
- lift, goods lift, escalator and handling equipment installer;
- carpenter - roofer - tinsmith.
Unregulated activities in the Member State of origin - check of qualifications
If the profession is not regulated in the home Member State of the service provider, but is regulated in Luxembourg, the Luxembourg authorities may verify the equivalence of the service provider's professional qualifications by requiring one year's professional experience as a self-employed person over the last 10 years in that Member State.
How to proceed
Services notification
Commercial or self-employed activities - no notification
Companies are exempt from any administrative authorisation and prior notification by the Luxembourg authorities if they:
- are established in the European Economic Area (EEA) or the Swiss Confederation (CH - Switzerland); and
- occasionally come to provide services that fall within the scope of the commercial professions or the liberal professions subject to a business permit.
Craft or industrial activity - declaration of occasional services
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.
This declaration is made using the form available under the heading "Forms / Online services" and must be sent to the Ministry of the Economy:
- by post;
Ministère de l’Économie
Direction générale des Classes moyennes
B.P. 535
L-2937 Luxembourg - by email: certificats@eco.etat.lu
Supporting documents
Foreign craft or industrial businesses submitting a notification for occasional services must include the following documents with their application.
1st application for EU Member States
- the EC Directive 2005/36/EC certificate concerning activities carried out in the country of origin which must be issued by a competent administrative authority of the country of origin (e.g. Chamber of Skilled Trades and Crafts, Chamber of Industry), less than 6 months old;
- an extract from the Trade and Companies Register of the country of origin, less than 6 months old;
- a EUR 50 tax stamp purchased from the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED), or proof of payment (bank transfer statement) of the tax stamp to the account BCEELULL LU76 0019 5955 4404 7000 with the following communication: pre-registration certificate + surname, first name (if a sole trader) or company name + full address. Please note: bank cheques are not accepted.
2nd and subsequent applications for EU Member States
- an extract from the Trade and Companies Register of the country of origin, less than 6 months old;
- a EUR 50 tax stamp purchased from the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED), or proof of payment (bank transfer statement) of the tax stamp to the account BCEELULL LU76 0019 5955 4404 7000 with the following communication: pre-registration certificate + surname, first name (if a sole trader) or company name + full address. Please note: bank cheques are not accepted.
Application for non-EU countries
- an application form for a business permit;
- an extract from the applicant's criminal record or equivalent (certificate of good conduct) issued by the State(s) in which they have resided during the 10 years preceding the application (failing this, an affidavit, i.e. a sworn statement before a notary) that is less than 6 months old;
- a declaration of non-bankruptcy by the technical manager, less than 6 months old and unlimited in time and space, to be made under oath before a notary;
- details concerning the work site (e.g. the address);
- a copy of the technical manager's ID card;
- an extract from the Trade and Companies Register of the country of origin that is less than 6 months old;
- a EUR 50 tax stamp purchased from the Registration Duties, Estates and VAT Authority (Administration de l'enregistrement, des domaines et de la TVA - AED), or proof of payment (bank transfer statement) of the tax stamp to the account BCEELULL LU76 0019 5955 4404 7000 with the following communication: pre-registration certificate + surname, first name (if a sole trader) or company name + full address. Please note: bank cheques are not accepted.
If the provider's material situation changes compared to the declarations made in the original documents submitted, they are required to submit new documents concerning the changes to the competent authorities.
Validity of the notification and beginning of the services
The notification is valid for 12 months and is renewable on a yearly basis.
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, where necessary. Work can nevertheless begin before the supporting document is received.
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
Who to contact
-
Registration Duties, Estates and VAT Authority
-
Financial Crime Unit
Postal address :
B.P. 31, L-2010 Luxembourg
Phone : (+352) 247 80800Fax : (+352) 247 90400 -
Tax Office 3308, route d'Esch
L-1471 Luxembourg
Luxembourg
Postal address :
B.P. 31, L-2010 Luxembourg
Phone : (+352) 247-80628Fax : (+352) 247-90400 -
Registration Duties, Estates and VAT Authority1-3, avenue Guillaume
L-1651 Luxembourg
Luxembourg
Postal address :
B.P. 31, L-2010 Luxembourg
Phone : (+352) 247-80800Fax : (+352) 247-90400 -
Tax Office 11 (refund to taxable persons established abroad)308, route d’Esch
L-1471 Luxembourg
Luxembourg
Postal address :
308, route d’Esch - L-2010 Luxembourg
-
Central Revenue Office5, rue du Plébiscite
L-2341 Luxembourg
Luxembourg
Postal address :
B.P. 1004 L-1010 Luxembourg
Phone : (+352) 247 - 80753Fax : (+352) 247 - 90400From 08.00 to 12.00 and 14.00 to 16.00 -
Department for Administrative Cooperation on VAT - SCAT308, route d’Esch
L-1471 Luxembourg
Luxembourg
Postal address :
308, route d’Esch - L-2010 Luxembourg
Phone : (+352) 247-8072608.30 - 11.30 and 14.00 - 17.00 -
Subscription Tax Department (taxe d'abonnement)308, route d’Esch
L-1471 Luxembourg
Luxembourg
Postal address :
308, route d’Esch - L-2010 Luxembourg
-
VAT Refund308, route d’Esch
L-1471 Luxembourg
Luxembourg
Postal address :
308, route d’Esch - L-2010 Luxembourg
Phone : (+352) 247-80700 (switchboard) -
Luxembourg Guichet Unique308, route d’Esch
L-1471 Luxembourg
Luxembourg
Phone : (+352) 247 - 80800From 08.30 to 12.00 and from 14.00 to 16.00 -
Registration, Inheritance, Mortgages308, route d’Esch
L-1471 Luxembourg
Luxembourg
-
VAT department308, route d’Esch
L-1471 Luxembourg
Luxembourg
-
Tax Office 12308, route d’Esch
L-1471 Luxembourg
Luxembourg
Postal address :
308, route d’Esch - L-2010 Luxembourg
-
Diekirch - Tax Office 2 (7) (Real estate sector)Place Guillaume
L-9237 Diekirch
Luxembourg
-
Ministry of the Economy
General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
Postal address :
B.P. 535 / L-2937 Luxembourg
Phone : (+352) 247-74 700The telephone helpline is open Monday to Friday, from 9.00 to 12.00 and 13.00 to 17.00 (not on public holidays).
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Luxembourg Inland Revenue (ACD)45, boulevard Roosevelt
L-2982 Luxembourg
Luxembourg
Please click on the link below to find the competent department.
-
Inspectorate of Labour and Mines3, rue des Primeurs
L-2361 Strassen
Luxembourg
Postal address :
B.P. 27 L-2010 Luxembourg
Phone : (+352) 247 76100Fax : (+352) 247 96100From Monday to Friday from 8.30 to 12.00 and 13.30 to 16.30 -
Regional Office Diekirch2, rue Clairefontaine
L-9220 Diekirch
Luxembourg
Postal address :
BP 27, L-2010 Luxembourg
Phone : (+352) 247 76100Fax : (+352) 247 96100Monday, Tuesday, Thursday and Friday from 8.30 to 11.30 and from 14.00 to 17.00 -
Regional Office Esch-sur-Alzette1, boulevard de la Porte de France
L-4360 Esch-sur-Alzette
Luxembourg
Postal address :
BP 27, L-2010 Luxembourg
Phone : (+352) 247 76100Fax : (+352) 247 96100workdays from 8.30 to 11.30 and from 14.00 to 17.00 -
Regional Office Strassen3, rue des Primeurs
L-2361 Strassen
Luxembourg
Postal address :
B.P. 27 L-2010 Luxembourg
Phone : (+352) 247 76100Fax : (+352) 247 96100Workdays from 8.30 to 11.30 and from 14.00 to 17.00 -
Regional Office Wiltz20, route de Winseler
L-9577 Wiltz
Luxembourg
Postal address :
BP 27, L-2010 Luxembourg
Phone : (+352) 247-76100Fax : (+352) 247-96100Wednesday from 8.30 to 11.30 and from 14.00 to 17.00
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Joint Social Security Centre4, rue Mercier
L-2144 Luxembourg
Luxembourg
Postal address :
L-2975 Luxembourg
Phone : (+352) 40141-108.00 - 16.00