Outside the EU
In Luxembourg, you must obtain a licence for exporting and importing certain goods, e.g. goods with a double use, weapons, precious stones, etc.
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.
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.).
If you pay tax in Luxembourg, you must complete formalities for the Direct Tax Administration and the Luxembourg Registry.
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.
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.