Application for and modification of a business permit (2024)

The business permit is granted to the business if you meet the legal requirements in terms of:

• professional integrity; and
• qualification, where required.

In order to apply for a business permit you must be:

• the owner of the business (if the activity is carried out in your own name); or
• the legal representative of the company registered with the Trade and Companies Register (Registre de commerce et des sociétés - RCS), if the business has the legal form of a company.

Special cases

Self-employed sales agents require a business permit as traders. Their salaried representatives are exempt from any specific permit but must carry out their activity under the cover of a business permit granted to their employer. It is therefore advisable to provide them with proof of their employer’s permit and proof of their recruitment.

Lawyers, physicians, dentists, veterinaries or statutory auditors (réviseurs d'entreprises) exercise liberal professions covered by laws other than those governing the authorisation of establishment.

Providers of intellectual services not included in the list of liberal professions must apply for a business permit for commercial activities and services.

Persons who sell their own products (craftwork, artwork, jam, honey, etc.), recycled items or items they did not purchase for commercial purposes, are not considered to be professionals and are therefore not required to have a business permit. However, they must hold a business permit for commercial activities and services if they wish to participate in fairs and markets or if they are operating a dedicated website to sell their goods online.

EU businesses that supply occasional and temporary services in Luxembourg do not require a business permit. Skilled craftsmen and manufacturers nevertheless have to submit a prior notification to the General Directorate for Small and Medium-Sized Enterprises.

Non-EU nationals who wish to set up in Luxembourg as self-employed persons must submit their business permit application together with their application for an authorisation to stay as a self-employed person. By doing so, they only have to send in a single dossier to the Minister of Immigration who then transfers the business permit section to the General Directorate for Small and Medium-Sized Enterprises.

Journalistic or book authoring activities that do not involve self-publishing, as well as school projects involving entrepreneurial activity for educational purposes that do not generate an annual turnover excluding tax of more than EUR 35,000, are not subject to a business permit.

To obtain a business permit, you must meet the following conditions:

• professional integrity;
• professional qualification in line with the planned activity:
  • liberal professions requiring a business permit;
  • for craftsmen, unless their activity is listed on the C list;
• establishment in Luxembourg; the business permit is only granted if there is a physical installation in Luxembourg that includes an infrastructure suitable for the nature and scale of the concerned activity;
• effective and permanent management of the business by the business permit holder who must:
  • be physically present in the establishment at all times to ensure effective day-to-day management of the business;
  • be effectively connected to the business (as an owner or legal representative of the business);
• compliance with tax and business obligations: the business manager must not have evaded business and tax obligations (including withholding tax) in their previous or current business activities, whether these activities were carried out in their own name or through a company run by said business manager.

The final granting of the business permit requires that the articles of association are filed with the Trade and Companies Register (RCS).

In order to request the permit online via MyGuichet.lu, applicants must have a LuxTrust 'Private' or 'Pro' certificate and be registered on MyGuichet.lu.

The stamp duty for the issue of a business permit amounts to EUR 50.

Proof of payment of stamp duty (droit de chancellerie) should be attached to the application in the form of:

• either a EUR 50 tax stamp purchased from the Registration Duties, Estates and VAT Authority (AED);
• or the proof of payment of EUR 50 into the IBAN account LU76 0019 5955 4404 7000, BIC: BCEELULL of the Diekirch Revenue Office, with the following communication: 'autorisation de commerce'.

The online payment procedure is integrated into the online business permit application procedure via MyGuichet.lu.

The notification is not subject to stamp duty.

Submitting the application

You can submit your application for a business permit in 2 ways, the first of which is strongly recommended:

• by filling in your business permit application yourself online via your professional eSpace on MyGuichet.lu, using a LuxTrust product.
  The system uses the information you have entered to determine which documents you need to enclose with your application;
• by sending the business permit application by postal mail to the General Directorate for Small and Medium-Sized Enterprises.

Anyone can get help with their business permit application through:

• the 'House of Entrepreneurship' of the Chamber of Commerce by making an appointment at one of their 3 reception desks;
• the 'Contact Entreprise' team of the Chamber of Skilled Trades and Crafts;
• the telephone hotline at the General Directorate for Small and Medium-Sized Enterprises;
• the General Directorate for Small and Medium-Sized Enterprises' reception desk at the 'House of Entrepreneurship' (by appointment, available under 'Online services and forms').

Documents to be submitted with the application

A list of documents to be attached to the application for a business permit:

• for commercial activities is available here (French, Pdf, 581 Kb);
• for a craft/self-employed activity is available here (French, Pdf, 575 Kb).

Application processing time

Applications will usually be processed within 3 months from the receipt of the complete application. The absence of a response before the end of the 3-month period is equivalent to a tacit authorisation.

Appeal

A negative decision regarding an application for a business permit is an administrative decision against which the usual means of appeal (informal appeal, judicial appeal) can be used, provided the legal deadlines are complied with.

It is also possible to file a claim with the Ombudsman.

Issue of the permit

If the business permit is granted, it will be sent to you online via the MyGuichet.lu platform.

A 2D barcode is assigned to each business permit.

Validity of the permit

The business permit expires:

• in case of a failure to declare a change in the business managers usual place of residence within one month;
• if the business activity is not carried out for more than 2 years from the permit's date of issue;
• in the event of voluntary cessation of the activity during more than 2 years;
• in case of compulsory liquidation;
• in case of bankruptcy of the business;
• in case of loss of professional integrity;
• in the absence of presentation of the guarantee for package travel and linked travel arrangements.

Modifying an existing business permit

The holder of a valid permit must request a new permit in the event of:

• a change or extension of the company's objects;
• a change of a company director to whom the qualification and professional integrity relate.

Mandatory notifications

You must notify the General Directorate for Small and Medium-Sized Enterprises within one month of:

• obtaining the guarantee for package travel and linked travel arrangements;
• the opening of a branch office;
• a change in the company's place of business (attach a copy of the lease contract);
• the creation or closure of any sales outlet;
• a change in the business manager's usual place of residence.

The notification can be submitted by post or email.

Obligations of all professionals

Each company must comply with the following throughout their existence:

• all requirements with respect to obtaining a business permit;
• all laws and regulations with respect to business management.

Sanctions

Professionals without a business permit run the risk of criminal sanctions (imprisonment and fines) and the temporary closure of the establishment.

Online services

Downloadable forms

Further information

• Créer mon entreprise

  sur le site d’Ydé

• Demande en autorisation pour une activité commerciale

  Pdf • 581 Ko

• Demande en autorisation pour une activité artisanale / profession libérale

  Pdf • 575 Ko

  Service des autorisations d'établissem*nt

Tools

Publications

Legal references

• Loi modifiée du 2 septembre 2011

  réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales

• Règlement grand-ducal modifié du 1er décembre 2011

  1. d'établir la liste et le champ d'application des activités artisanales prévues à l'article 12(1) de la loi du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales ; 2. de déterminer les critères d'équivalence prévus à l'article 12(3) de la loi du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales

• Règlement grand-ducal du 1er décembre 2011

  déterminant les modalités de l'instruction administrative prévue à l'article 28 de la loi du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales

• Règlement grand-ducal modifié du 3 février 2012

  précisant les modalités des formations prévues aux articles 7, 8 (1) c), 9 b) et 10 (1) b) de la loi du 2 septembre 2011 réglementant l'accès aux professions d'artisan, de commerçant, d'industriel ainsi qu'à certaines professions libérales