Most commercial activities , the crafts sector or certain liberal professions require a business permit from the Luxembourg Ministry of Small and Medium Sized Businesses.
Certain liberal professions are subject to a specific business permit .
Before they enter Luxembourg, third-country nationals must apply for a temporary residence permit together with their business permit application.
EU nationals are entitled to free circulation within the EU . They can live and work anywhere in the EU.
EU-based companies may provide temporary and occasional services in Luxembourg without any business permit. Craftsmen and manufacturers must nevertheless notify the Ministry of Small and Medium-Sized Businesses before they start.
Whatever their legal form , Luxembourg-based businesses must be registered with the Luxembourg Trade and Companies Register.
The holder of the business permit must register with the Joint Social Security Centre (Centre commun de la sécurité sociale – CCSS) either as a self-employed worker or as a salaried worker .
Before they register salaried workers, the business must register as an employer .
Luxembourg-based businesses must register for VAT with the Luxembourg Land Registration & Estates Department (Administration de l’enregistrement et des domains – AED).
The Luxembourg Inland Revenue (Administration des contributions directes – ACD) should be contacted.
For income tax queries , the Luxembourg Inland Revenue contacts the business directly by post.
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