Establishments selling alcoholic beverages - Alcohol licence

Annual

Large businesses

Self-employed

SMEs

Specific sector

In order to open a licensed establishment serving alcohol to be consumed on the premises, interested persons must apply for a licence to sell/serve alcohol (licence de cabaretage) to the Licensed Premises Service (Service cabaretage) of the Customs and Excise Agency (Administration des douanes et accises).

They must pay an opening tax (taxe d'ouverture) 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 can only be opened in a commune where the number of establishments does not exceed 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 (maisons privilégiées), in which a drinking establishment can be taken over or continued regardless of the permit quotas;
a relinquishment of a free licence valid for the same commune (licence volante) by the person in whose name the licence is established, or a relinquishment of an unconditional licence right 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 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 at a notary, prior to sending the application to the Licensed Premises Service of the Customs and Excise Agency;
or directly at the 'Cabaretage' department when submitting the application.

Please note: it is now possible to use MyGuichet.lu without a LuxTrust product in order to make an appointment with the reception desk of the Customs and Excise Agency ( Administration des douanes et accises - ADA).

The applicant must indicate:

the purpose of their application, i.e. an application for an alcohol licence ('Schanklizenz');
the customs office to which they wish to go for the appointment :
- Centre (Howald);
- North (Diekirch);
the date and time of their appointment among the proposed time slots. Depending on the time slots available, it is possible to select an appointment for the same day.

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 enough);
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 identity card (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 an unconditional licence right;
- a copy of the declaration of relinquishment;
- a duly registered deed of gift or inheritance;
- a declaration of consent from the spouse.

Licence validity

Following the payment of stamp duty, the operator will receive an excise stamp (vignette de contrôle d'accises - VCA) which is valid for the current year.

The excise stamp - VCA must be affixed and displayed in such a manner that it is 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 responsible for selling alcoholic beverages in the absence of the manager.

Renewal / Extension / Transfer / Cessation

The operator must renew his licence each year by paying the annual stamp duty for licensed premises 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 Customs and Excise Agency.

Secondary expansions, such as terraces, ninepin 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 to the Licensed Premises Service.

Forms / Online services

Autorisation de cabaretage

Télécharger le formulaire

Déclaration de cessation

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Dispense d'exploitation

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Demande d'extension

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Demande de sous-gérance

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Débit de boissons alcooliques : Demande de transfert temporaire / débit supplémentaire

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Déclaration de consentement du conjoint

Télécharger le formulaire

Prise de rendez-vous auprès de l'Administration des douanes et accises

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Who to contact

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Customs and Excise Agency
Licensed Premises Service

Centre douanier Luxembourg-Howald Croix de Gasperich - 1, rue in Bouler
L-1350 Luxembourg
Luxembourg
Postal address :
B.P. 1122 L-1011 Luxembourg

Phone : (+352) 28 18 44 88

Fax : (+352) 28 18 41 50

from Monday to Friday from 08.00 - 17.00

(+352) 28 18 44 88 Licensed Premises Service Path to Licensed Premises Service

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