Skip to content. | Skip to navigation

Personal tools
You are here: Home europe Luxembourg Setting up a business in Luxembourg

Setting up a business in Luxembourg

26 October 2009
by Ina Dimireva -- last modified 02 July 2012

An overview of the process of starting a new business in Luxembourg and useful information on the documents required.


Legal requirements

Business activities are governed by the Law on commercial companies and articles 1832 to 1873 of the Civil Code.

Law on commercial companies

Civil Code, articles 1832 to 1873

Legal forms for businesses

The different legal forms for a business are:

  • sole traders and partnerships:
  • stock corporations:
  • - public limited company (société anonyme - SA);

    - private limited company (société à responsabilité limitée - SARL);

    - limited partnership (société en commandite par action - SECA);

    - European Company ('societas europaea' - SE);

    - cooperative (société coopérative - SC);

  • groupings and associations of companies:
  • - economic interest grouping - EIG (groupement d'intérêt économique - GIE)

Legal forms for businesses

Business activities and related rules

Most commercial, craft and industrial businesses and some liberal professions require an incorporation permit granted beforehand.

Conditions of entry into a profession

Business plans and evaluation

The process prior to setting up a business plays a major role in the final outcome.

Defining your proposed business

Drawing up a business plan

Choosing the right legal form for your business

Duties and responsibilities of a company director 

Understanding the conditions of entry into a profession 

Providing funding

To succeed, a new business needs a sound commercial strategy and secure financing.

Access to finance — Luxembourg

Some standard requirements to be completed when setting up a business are the same as when opening a branch.

Branches — Luxembourg

Administrative procedures

One-stop shop

The Centre de formalités (Chamber of Trades) and the Espace entreprises (Chamber of Commerce) provide help with formalities and administrative procedures.

Espace entreprises - Chamber of Commerce

The Guichet entreprises business portal provides online forms.


Registering a company

Business registration

You first need to contact the Ministry of Small Enterprises and Traders (Ministère des classes moyennes) to obtain an incorporation permit for the business. Activities covered by this include:

     Forms - Guichet entreprises

Tax and social security registration

You must also take other steps, such as:

  • registering with the Trade and Companies Register ;
  • requesting a value added tax (VAT) number from the Luxembourg Registry (Administration de l'enregistrement et des domaines);
  • filing an initial declaration with the Direct Tax Administration ;
  • filing an initial declaration with the Joint Social Security Centre ;
  • registering with professional chambers.

Forms: "Paper" submissions - Trade and Companies Register

Forms: "Electronic" submissions - Trade and Companies Register

eVAT online

Forms - Direct Tax Administration

Initial declarations - social security

If you are planning to recruit staff, you must inform the Employment Administration.

Employment Administration - employers' area


The web sites of the Chamber of Commerce and the Chamber of Trades provide a wealth of useful information to anyone setting up a business.

Chamber of Commerce

Chamber of Trades

The portal of the Trade and Companies Register describes the various available legal structures.

Finding a business name

Legal forms for businesses

The Luxembourg innovation and research portal offers information on support mechanisms for innovative businesses.

Luxembourg innovation and research portal

Source: Your Europe

Sponsor a Guide

EUbusiness Guides offer background information and web links about key EU business issues.

Promote your services by providing your own practical information and help to EUbusiness members, with your brand and contact details.

To sponsor a Guide phone us on +44 (0)20 7193 7242 or email sales.

EU Guides