Starting your business in Luxembourg

Business Permit

Most commercial activities, the crafts sector or certain independent professions must apply for a business permit from the Ministry of Small and Medium Sized Businesses before they set up a business in Luxembourg.

Applying for a business permit >

Entry Residence Immigration (ZIP) >
Incorporation and registration

Founders of sole proprietorships are not subject to the same administrative formalities as those founding companies (drawing up statutes, passing before a notary, etc.). Both of them must however register with Luxembourg's Trade and Companies Register.

Registering a sole proprietorship (recording in the RCS) >

Registering and submitting the statutes of a company for publication purposes >

Statutes (ZIP) >
Registration with the Social Security Institution

The holder of a business permit must register with the Joint Centre for Social Security (CCSS) as a self-employed worker. If they are planning to recruit staff, the business must also register as an employer.

Registering with the social security as a self-employed worker >

Registering a business with the social security in order to recruit staff >
Registration with the Tax authorities

Registration for Value Added Tax (VAT) has to be submitted to Luxembourg's Land Registration & Estates Department. For income tax queries, the Luxembourg Inland Revenue should be contacted.

Registering for Value Added Tax (VAT) >

Registering for income tax >