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.

1^st 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.

2^nd 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.

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

Who to contact