The sole trader is not subject to the same administrative procedures required for the creation of a company (writing articles of association, legalisation by notary, etc.).

However, if the activity is commercial in nature, he must register as a natural person with the Luxembourg Trade and Companies Register (Registre de Commerce et des Sociétés, RCS).

Who is concerned?

Any individual or sole trader who carries out a commercial activityfor his own account must register with the RCS.

What are the prerequisites?

If he wishes to carry out his activity under a specific trading name, the entrepreneur must first check if the considered trading name is available.

In general, every natural person may set up an individual business.

If the planned activity requires a business permit or other authorisations or special approvals, the entrepreneur must hold the necessary qualifications and authorisations before registering his business.

An entrepreneur on his own account must also register with the social security as a self-employed person.

If a self-employed person is helped in his activity by a spouse or partner over 18 years of age, the latter must register as an assisting spouse.

What are the costs?

The costs for registration, lodging and publication are available on the page Rates of the RCS.

How to proceed

Online lodging

Natural persons established as traders may register electronically on the website of the RCS using a LuxTrust card.

They must join to their submission:

• the duly-completed requisition form generated by the electronic submission system;
• and, where applicable, the following documents, scanned in PDF/A format:
  • the business permit;
  • the certificate of marriage or family record book (or any change in matrimonial regime);
  • the marriage contract;
  • the declaration of purchase of a business;
  • the delegation of power with the certified signature;
  • an identity document;
  • the power of attorney in favour of the person appointed to registrate the trader.

Lodging in person

Natural persons established as traders may also registrate with the RCS in person.

They must join to their submission:

• the requisition form Registration – Trader natural person which will be scanned and kept by the RCS in the company's individual file;
• a copy of the application form which will be returned to the applicant as proof of lodging;
• and, depending on the case, the following documents:
  • the business permit;
  • the certificate of marriage or family record book (or any change in matrimonial regime);
  • the marriage contract (2 copies);
  • the declaration of purchase of a business (2 copies);
  • the delegation of power with the certified signature (2 copies);
  • an identity document;
  • the power of attorney in favour of the person appointed to register the trader (2 copies).

Upon registration, the entrepreneur is given an 'RCS number' and a personal file is assigned to him at the RCS.