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Provision of cross-border services
Notifying an occasional and temporary provision of services in Luxembourg (craft or industrial activities)
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Every operation carried out on Luxembourg territory by service providers established in the Swiss Confederation (CH) or in a country of the European Economic Area (EEA) is considered as an occasional and temporary provision of service, provided that it is not a delivery, an intra-Community acquisition or an import of goods.
Foreign craft or industrial businesses that temporarily provide services on Luxembourg territory must submit a notification to the Ministry of Small and Medium-Sized Businesses (Ministère des Classes moyennes).
Who is concerned?
Businesses established in Switzerland or in an EEA country benefit from the liberalisation of service provision on the basis of the mutual recognition of qualifications principle.
However, craft (food distribution, fashion, health, mechanical engineering, construction, communication, media, arts) or industrial businesses from the EEA or CH must notify their provision of services to the Ministry for Small and Medium-Sized Businesses.
Businesses from the EEA or the CH falling under the category of commercial and liberal professions that are predominantly intellectual in character and subject to a business permit (architects, engineers, chartered accountants, surveyors, patent attorneys, economic advisors) are exempt from any obligation of notification.
The European Economic Area (EEA) is an economic union of the 27 Member States of the European Union and 3 of the 4 members of the European Free Trade Association (EFTA). The Swiss Confederation (CH) is associated with it by bilateral agreements.
What are the prerequisites?
The business concerned must be regularly established and undertake a regulated activity in its Member State of origin. In this case, the qualifications required for the profession are mutually recognised.
Exceptions: for regulated activities that may impact people's health or safety, the business must meet the conditions for access to the profession in Luxembourg (in particular electricians, roofers, tinsmiths, carpenters, heating and sanitary installers, refrigerating engineers, etc.).
Where the activity is regulated in Luxembourg but not in the country of origin, Luxembourg authorities may require a 2-year professional experience within the past 10 years.
How to proceed
A foreign craft or industrial business must notify the Ministry of Small and Medium-Sized Businesses of an occasional and temporary provision of services on Luxembourg territory before starting works.
The notification must be submitted together with:
- a CE certificate issued by the professional chamber of the country of origin, or with any other document proving that the declarant is authorized to exercise this activity in his country of origin;
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proof of payment of stamp duty (droit de chancellerie), in the form of:
- either a tax stamp, value EUR 24, purchased at the Land Registration and Estates Department (AED) ;
- proof of payment of EUR 24 into the IBAN account LU47 1111 0087 9262 0000, BIC code: CCPLLULL of the AED and indicating the following communication: "prestation temporaire" (French translation of 'temporary provision of services').
The Ministry of Small and Medium-Sized Businesses may also require:
- proof of the applicant's nationality;
- where applicable, proof that the service provider actually carried out said activities for at least 2 of the past 10 years;
- for professions in the security sector, evidence of no criminal convictions, if required by Luxembourg for its own nationals.
As a general rule, being registered at the trade register in the country of origin does not constitute proof.
The Ministry of Small and Medium-Sized Businesses sends the declarant a document which may be used as written proof, where necessary, for other administrations. However, works may start before the document is received.
The notification is valid for 12 months and may be renewed.
Occasional and temporary provision of services in Luxembourg is generally subject to other obligations in matters of:
Related form(s) and document(s)
Need help ?
All documents may be completed (either online or in writing) and sent by post. A form with the icon 
can be signed electronically with a Luxtrust product and sent online to the competent administration together with mandatory supporting documents, where required (scanned copies in PDF format).
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: Luxtrust signature possible
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Declaration concerning the occasional and temporary provision of services in Luxembourg
