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Starts up - Luxembourg

Updated 01/2010

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 français
  • Civil Code, articles 1832 to 1873 pdf [95 KB] français

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 français

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 français

Business plans and evaluation

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

  • Defining your proposed business français
  • Drawing up a business plan français
  • Choosing the right legal form for your business français
  • Duties and responsibilities of a company director français
  • Understanding the conditions of entry into a profession français
  • Providing funding français

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

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

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.

  • Centre de formalités - Chamber of Trades français
  • Espace entreprises - Chamber of Commerce français

The Guichet entreprises business portal provides online forms.

  • Forms   français

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:

  •  all commercial activities (crafts, industry and trade);
  •  trade-related liberal professions (architects, engineers, surveyors, tax advisers, accountants and financial advisers, etc.);
  • incorporation permits; français
  • establishment and registration of the business. français
  • Forms - Guichet entreprises   français

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   français
  • Forms: "Electronic" submissions - Trade and Companies Register   français
  • eVAT online   français
  • Forms - Direct Tax Administration   français
  • Initial declarations - social security français
  • Forms - Joint Social Security Centre   français

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

  • Employment Administration - employers' area français

Resources

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 français
  • Chamber of Trades français

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

  • Finding a business name français
  • Legal forms for businesses français

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

  • Luxembourg innovation and research portal français

Check also the legislation on this topic in:

  • References

    Legal texts

    • Civil Code, Book III, Heading IX - Company titles pdf [95 KB] français
    • Commercial Code pdf [53 KB] français
    • Law of 9 July 2004 on the right to set up a business pdf [95 KB] français
    • Law of 28 December 1988 on access to the professions of craftsman, trader, manufacturer and certain liberal professions pdf [172 KB] français
    • Law of 10 August 1915 on commercial companies français

    Key documents

    • Doing business in Luxembourg français
    • Information brochure - Dare to be an entrepreneur français
    • Starting a business: the keys to success français

Living and moving in Europe

Still need help?

Still need help?

Enterprise Europe Network - Contact points

The Enterprise Europe Network provides businesses with information and advice through its local contact points. 

Choose your nearest contact point for personalized help and advice:

Further help

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

  • Guichet entreprises français
  • Things to consider before setting up a business - Guichet entreprises français
  • Bodies concerned with business start-ups - Guichet entreprises français

The Espace entreprises run by the Chamber of Commerce and the Contact entreprise of the Chamber of Trades offer support and advice to anyone setting up or taking over a business to help them to succeed.

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

The single service point for SMEs (Guichet unique PME) provides free support to companies established in one of the 21 municipal authorities taking part in the project.

  • Single service point for SMEs français

SOLVIT helps businesses deal with problems that arise when national authorities wrongly apply EU market rules.

If you wish to establish a business or perform temporary cross-border services in the EU/EEA area (the 27 EU member states, plus Iceland, Liechtenstein and Norway), turn to the ‘Points of Single Contact (PSC)’ – Members of the EUGO network – that will help you to complete all necessary administrative procedures on-line! Get the information you need and submit your applications to the responsible authorities online. You no longer have to worry about contacting several different authorities one by one – the PSC will do it for you!