In order to operate as a travel agent, the business manager must have a business permit.
The business permit is granted to the business (either the business manager operating under his own name, or the company he runs) provided that:
- the business manager :
- meets the legal requirements in terms of qualification and professional integrity;
- can provide proof of mandatory guarantees and insurances;
- and the business has a fixed physical establishment in Luxembourg (no so-called 'letterbox companies').
The General Directorate for SMEs and Entrepreneurship will verify that these provisions are complied with at the time the application for a business permit is submitted.
The legal form of the business will determine the type of registration/affiliation that is required before it can start up business.
Travel agents who are legally established on the territory of the Swiss Confederation (CH) or in a country of the European Economic Area (EEA) may provide temporary and occasional services in Luxembourg without business permit and without giving prior notification.
Carry out your procedure:
With an online service
- Business permit - online application
By downloading a form
- Autorisation d'établissement
- Déclaration sur l'honneur
The activities of travel agents in the form of a commercial undertaking include the organisation or sale of :
- individual or collective travel or accommodation;
- services provided during travel arrangements or holidays on site (the issuance of vouchers for transport, accommodation or meals, room reservations, etc.);
- services related to tourist hospitality;
- travel, holiday and round trip packages.
Tourist guides do not require a business permit as their activity is not specially regulated in Luxembourg.
In order to provide proof of the qualifications and insurances required to operate as a professional travel agent, the business manager must have:
- the qualifications required to become a trader;
- a specific professional liability insurance;
- an insurance against financial insolvency of travel agencies covering the reimbursement of the clients' advance payments as well as their repatriation costs in the event of the travel agency's bankruptcy or financial insolvency.
If the manager intends to operate an establishment where some of the activities/installations have not yet been authorised, he must apply for an operating permit for classified establishments.Examples of activities/installations that are subject to authorisation:
- worksites and development works;
- garages, covered car parks;
- office buildings;
- work processes, establishments or projects that may cause substantial neighbourhood annoyance or specific hazards to the safety and health of employees, etc.
It is therefore recommended to submit the application at the very beginning of the project.
Business permit application in Luxembourg
Documentary proof of qualification
- a copy of their degrees, diplomas or certificates of completion (it is advisable to attach certified true copies of documents issued by bodies outside the EU);
- or, in the case of professional experience in another country of the European Union:
- a certificate (EC certificate of experience or equivalent) delivered by the competent authority or body of the country of origin (generally a professional association);
- or, in the case of professional experience in Luxembourg:
- a certificate of affiliation to the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS);
- or a copy of a previously held business permit;
- or a certificate of affiliation with the National Pension Insurance Fund (Caisse Nationale d'Assurance Pension - CNAP);
- where applicable, proof of the recognition of professional qualification by the department for the recognition of diplomas.
In addition, business managers should attach the following to their application:
- a copy of an offer for a professional liability insurance;
- the original copy of the financial guarantee which covers the risk of insolvency for the activity and which has been issued by a collective insurance fund, a bank establishment or a credit and bond insurance company;
Documents attesting to professional integrity
- applicants residing in Luxembourg for more than 10 years:
- applicants who do not reside in Luxembourg or have been residing in the country for less than 10 years:
Other documents to be submitted with the application
The following documents must be attached to the business permit application:
- a copy of the manager's identity card;
- proof of payment of stamp duty (droit de chancellerie), in the form of:
- either a tax stamp, value EUR 24, purchased at the Indirect Tax Authority (AED) ;
- or the proof of payment of EUR 24 into the IBAN account LU09 1111 7026 5281 0000, BIC code: CCPLLULL of the Diekirch Revenue Office, with the following communication: 'autorisation de commerce';
- in the event of an application for a business (legal person), the company's articles of association which have been filed with the Trade and Companies Register.
In the event of an online application for a business permit via MyGuichet (with a Luxtrust card), the system will automatically generate the list of supporting documents to be attached to the application and which may vary depending on the data entered by the applicant.
Managers who run their business as a sole proprietorship can collect their business permit at the Joint Social Security Centre (CCSS).
Managers who run their business as a company (partnership / capital company) will receive their business permit by post.
Registrations/affiliations depending on the legal form of the company
After the entrepreneur has been granted the business permit, he must carry out various administrative procedures which depend on the legal form of business chosen.
Sole proprietorship (Entreprise individuelle)
In the case of a sole proprietorship, the business manager has to:
- go to the Joint Social Security Centre to collect the business permit and register as a self-employed worker;
- submit an operating declaration to the social security (if he intends to hire staff);
- register with the trade and companies register;
- register for VAT.
Partnerships (SENC, SECS)
In the case of a partnership (SECS, SENC), the business managers have to:
- file the constitutional documents (statutes, articles of association) of the company with the trade and companies register;
- submit an operating declaration to the social security administration (if they intend to hire staff);
- register themselves as employees (or self-employed workers) with the social security;
- register for VAT.
Capital companies (SA, SARL, SECA, SE)
In the case of a capital company (SA, SARL, SECA, SE), the managers have to:
B.P. 535 - L-2937 - Luxembourg
Fax: (+352) 247-74701
The telephone helpline is open Monday to Friday, from 13.00 to 17.00 (not on public holidays).