Starting your business in Luxembourg
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Business Permit
Most commercial activities, the crafts sector or certain independent professions must apply for a business permit from the Ministry of Small and Medium Sized Businesses before they set up a business in Luxembourg.
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Incorporation and Registration
Founders of sole proprietorships are not subject to the same administrative formalities as those founding companies (drawing up statutes, passing before a notary, etc.). Both of them must however register with Luxembourg's Trade and Companies Register.
Registering a sole proprietorship (recording in the RCS) >
Registering and submitting the statutes of a company for publication purposes >
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Registration with the Social Security Administration
The holder of a business permit must register with the Joint Centre for Social Security (CCSS) as a self-employed worker. If they are planning to recruit staff, the business must also register as an employer.
Registering with the social security as a self-employed worker >
Registering a business with the social security in order to recruit staff >
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Registration with the Tax Authorities
Registration for Value Added Tax (VAT) has to be submitted to Luxembourg's Ownership Registration Administration. For income tax queries, the Luxembourg Internal Revenue Administration should be contacted.
