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Outside the EU - Luxembourg

Updated 01/2010

Legal requirements

In Luxembourg, you must obtain a licence for exporting and importing certain goods, e.g. goods with a double use, weapons, precious stones, etc.

  • Exports français
  • Imports français

Taxation

If your company is governed by Luxembourg law and does business abroad, you need to find out whether or not it is subject to taxation in the State where it carries out its activities (source State) or in its State of residence (Luxembourg). This depends on the presence or absence of a permanent facility in the State where the Luxembourgian company conducts this business.

A permanent facility is a "fixed business facility through which a company carries out all or part of its activity". This includes a head office, branch, office, factory, workshop, construction or assembly site, and any place used to exploit natural resources, where this lasts more than 6 months.

  • Model of the OECD tax convention pdf [162 KB] français

If a company conducts business in a regular fashion in a permanent facility with human and material resources, it is taxed in the source State.

If a company has a permanent facility abroad, the Luxembourgian tax treatment varies according to whether or not the facility is located in a State which has an international tax convention with the Grand Duchy.

  • Tax implications of doing business with other countries from Luxembourg français

Administrative procedures

Exporting and importing goods

To export goods outside the EU or import goods from outside the EU, certain customs formalities need to be followed.

The Customs and Excise Administration is responsible for these formalities.

  • Customs and Excise Administration français
  • Permits - Customs and Excise Administration français

The Licence Office is also responsible for certain customs matters, including:

  • arranging import, export and transit licences, etc.;
  • arranging and approving certificates for international cooperation;
  • collecting taxes and any guarantee deposits and withdrawals ;
  • applying embargos.
  • Office des licences (Licence Office) français
  • Imports français
  • Exports français

You must send your licence applications to the Licence Office, together with the documents required (copy of the contract or invoice, original of the export licence from the country of origin, etc.).

  • Licences français

Taxation

If you pay tax in Luxembourg, you must complete formalities for the Direct Tax Administration and the Luxembourg Registry.

  • Direct Tax Administration français
  • Forms - Direct Tax Administration   français
  • Luxembourg Registry français
  • Forms - Luxembourg Registry   français

Resources

The 'Market Access' database of the European Commission collects data on barriers to European exports.

  • Market Access français

The 'Made in Luxembourg' label identifies Luxembourg products and services when exported abroad. The Chamber of Commerce and Chamber of Trades have registered this sign as a collective brand in the Benelux register of trademarks.

  • Label - Made in Luxembourg français

Programmes

The Chamber of Commerce and the Luxembourg Ministry of the Economy and Foreign Trade have introduced various programmes to help companies expand internationally. These programmes aim to promote Luxembourgian companies and their products abroad and to create networks with potential partners.

  • Exploring new markets français

Check also the legislation on this topic in:

  • References

    Legal texts

    • Commercial Code pdf [88 KB] français
    • Compendium of special laws on imports and exports pdf [57 KB] français
    • Compendium of special laws on customs pdf [266 KB] français
    • Mémorial of the Grand Duchy of Luxembourg, No. 47, 11 August 1951, on exchange controls pdf [162 KB] français

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Further help

The Espace entreprises run by the Chamber of Commerce and the Contact entreprise of the Chamber of Trades offer support and advice to people in business.

  • Espace entreprises - Chamber of Commerce français
  • Contact entreprise - Chamber of Trades français

The Guichet entreprises business portal offers various services to future company directors, from advice and project evaluation to online forms.

  • Guichet entreprises français

The International Department of the Chamber of Commerce supports business owners in foreign markets through business promotions, exhibitions, international trade fairs, etc.

  • International Department of the Chamber of Commerce français