Establishments selling alcoholic beverages - alcohol licence
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In order to open a licensed establishment serving alcohol to be consumed on the premises, interested persons must apply for an alcohol licence to the Licensed Premises Service (Service cabaretage) of the Customs and Excise Agency (Administration des douanes et accises - ADA).
They must pay an opening tax and then an annual tax.
The operating permit will only be granted to an existing drinking establishment (the premises) which the owner makes available to the operator.
Who is concerned
Any natural or legal person wishing to open or operate a licensed establishment serving alcoholic beverages to be consumed on the premises must obtain an alcohol licence.
The establishment can be registered in the name of another person than the one managing the establishment. However, the registration must indicate the name of the effective manager.
The sale of alcoholic beverages with an alcohol content below 0.5 % alcohol is not subject to an alcohol licence.
Prerequisites
In order to obtain an authorisation to operate a drinking establishment, the applicant must:
- have a business permit for operators of drinking establishments;
- provide proof of at least 5 years of residence in Luxembourg if said applicant is a third-country national (a national of a non-EU country).
A new drinking establishment cannot be opened in a commune where the number of already existing establishments has reached one establishment per 500 inhabitants, except in the case of:
- villages with at least 250 inhabitants where one drinking establishment can be opened, provided there is no drinking establishment yet;
- privileged houses, in which a drinking establishment can be taken over or continued regardless of the permit quotas;
- a relinquishment of a transferable licence valid for the same commune by the person in whose name the licence is established, or a relinquishment of a privilege licence by the owner of the privileged house in the same commune;
- an authorisation granted by the Minister of Finance, in the communes where the tourism needs justify such establishments or any other exceptional cases justified by the general interest.
Costs
The applicant must pay the competent Custom's revenue office:
- an opening tax of:
- EUR 60 in communes with less than 1,000 inhabitants;
- EUR 120 in communes with between 1,000 and 5,000 inhabitants;
- EUR 240 in communes with 5,000 inhabitants and more;
- plus an annual tax of:
- EUR 24 in communes with less than 1,000 inhabitants;
- EUR 49 in communes with between 1,000 and 5,000 inhabitants;
- EUR 74 in communes with 5,000 inhabitants and more.
How to proceed
Licence application
Interested persons must complete a 'demande d’autorisation de cabaretage' (see Online services and forms) and have their signature legalised by presenting themselves in person with the completed application form and an identity document:
- either at the communal administration or a notary before sending the application to the Licensed Premises Service;
- or directly at the Licensed Premises Service when submitting the application.
Supporting documents
The application must be accompanied by the following documents:
- a plan of the premises used for the drinking establishment in A3 or A4 format (a hand-drawn plan is sufficient);
- about the business:
- a copy of the articles of association;
- an extract of the last general meeting;
- about the operator (natural or legal person):
- a copy of the business permit;
- about the manager (natural person):
- an extract from the criminal record;
- a copy of the foreign piece of identification (for operators/managers who do not have the Luxembourg nationality);
- a certificate of residence for 5 years (for third-country nationals);
- depending on the case:
- an ownership certificate issued by the Land Registry and Topography Administration (Administration du cadastre) in the case of a privilege licence;
- a copy of the declaration of relinquishment;
- a duly registered deed of gift or inheritance;
- a declaration of consent from the spouse (see Online services and forms).
Licence validity
Following the payment of the due tax, the operator will receive an excise stamp (VCA) which is valid for the current year.
The excise stamp must be affixed and displayed in such a manner that it is well visible from the outside of the establishment.
Alcohol licences granted are only valid for one establishment and only in the premises and area specified in the application.
In order to be allowed to sell alcohol, the physical presence in the establishment of the officially declared manager is mandatory.
However, the manager can appoint an assistant manager who will be authorised to sell alcoholic beverages in the absence of the manager.
Renewal / Extension / Transfer / Cessation
The operator must renew their licence each year by paying the annual tax for licensed establishments before 31 January each year. The Customs and Excise Agency usually sends out a payment order to operators at the beginning of each year.
Any extension of the establishment to other rooms or locations as well as any temporary transfer / additional establishment requires the prior approval of the ADA directorate (see Online services and forms).
Secondary expansions, such as terraces, bowling alleys, party rooms, restaurants and other outhouses, do not require approval.
In the event of cessation of activity, the manager must submit a declaration of cessation (see Online services and forms) to the Licensed Premises Service.
Online services and forms
Who to contact
Customs and Excise Agency (ADA) Licensed Premises Service
- Address:
-
Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler
L-1350
Luxembourg
Luxembourg
B.P. 1122 L-1011 Luxembourg
- Phone:
- (+352) 28 18 44 88
- Fax:
- (+352) 28 18 41 50
- Website:
- https://douanes.public.lu/fr.html
Closed ⋅ Opens at 8.00
- Wednesday:
- 8.00 to 17.00
- Thursday:
- 8.00 to 17.00
- Friday:
- 8.00 to 17.00
- Saturday:
- Closed
- Sunday:
- Closed
- Monday:
- 8.00 to 17.00
- Tuesday:
- 8.00 to 17.00
Related procedures and links
Procedures
Links
Further information
sur le Portail des douanes et accises
Legal references
-
Loi modifiée du 2 septembre 2011
réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales
-
Loi modifiée du 29 juin 1989
portant réforme du régime des cabarets
