In order to operate as a real estate agent, a property developer or property manager in a co-owner's association (of a condominium), applicants must hold 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:
- the business manager :
- meets the legal requirements in terms of qualification and professional integrity;
- and has taken out the compulsory professional liability insurance;
- 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.
After the business permit has been obtained and depending on the legal form of company chosen, the establishment has to proceed with various registrations/affiliations before it can start up business.
Property business professionals who are legally established on the territory of the Swiss Confederation 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
Real estate agents generally act as intermediary between 2 people with the aim to sign a contract concerning real estate property.
Property developers build and oversee the construction of real estate projects for a contractor, for an agreed price.
Property managers in a co-owner's association receive a mandate to manage one or more buildings on behalf of one or more property owners.
The following are exempt from having to obtain a business permit:
- landlords who carry out property-related tasks on a non-professional basis with respect to property belonging to them and persons mandated by them to carry out these tasks in their place;
- persons acting on behalf of their spouse, relatives in order of inheritance or on behalf of protected adults or minors;
- persons carrying out tasks as a management agent for a condominium with a maximum of 9 units for residential purposes and where at least one unit belongs to the appointed management agent.
In order to justify the qualifications and insurances required to operate as a real estate professional, the business manager must have:
- the qualifications required to become a trader;
- a certificate of successful completion of the final exam which completes the training course for access to real estate professions organised by the House of Training;
- a specific professional liability insurance.
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;
- elevators, service lifts;
- 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 certificats 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 (European 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 to 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 their certificate of successful completion of the training course 'Professions in the property business' (Accès aux professions de l'immobilier) provided by the House of Training;
- a copy of a quote for a professional liability insurance.
Documents attesting 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 also 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 business manager.
Managers who run their business in the form of a sole proprietorship can collect their business permit at the Joint Social Security Centre (CCSS).
Managers who run their business in the form of a company (partnership / capital company) will receive their business permit by post.
Registrations/affiliations depending on the legal form of the company
After the business manager has received 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 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 administration (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).
L-1468 - Luxembourg
from 8.30 to 17.30