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Luxembourg

Outside the EU

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.

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.

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.

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.

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.

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.).

Taxation

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

Resources

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

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.

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.

Help & advice

Help & advice

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.

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

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

E-mail a business organisation near you

The EU runs a network (Enterprise Europe Network) of local business organisations in most European countries that may be able to help you.

Choose your country and town and enter your enquiry below.

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