Taxi

This page was last modified on 17-11-2017

In order to operate as a trader, applicants must hold a business permit.

The business permit is granted to the business (either the professional operating under his own name, or the company he runs) if:

  • the person responsible for managing the business satisfies the required legal conditions of qualification and professional integrity;
  • and the business has a fixed physical establishment in Luxembourg (no so-called 'letterbox companies').

Compliance with these provisions is verified by the General Directorate for SMEs and Entrepreneurship at the time the application for a business permit is submitted.

After the business permit has been obtained and depending on the legal business structure chosen, the company has to proceed with various registrations/affiliations before it can begin its activity.

Traders who are legally established on the territory of the Swiss Confederation or in a country of the European Economic Area (EEA) may provide temporary and occasional services in Luxembourg without business permit and without giving prior notification.

Forms / Online services

Carry out your procedure:

  • With an online service

    • Business permit - online application
    • Extract from the criminal record of a natural person - online service
  • By downloading a form

Who is concerned

The activities of traders include:

  • wholesale trade;
  • retail trade;
  • provision of commercial services;
  • services which are intellectual in nature and provided by a commercial company;
  • and industrial activities.

The activities of traders do not include:

Prerequisites

In order to justify the qualifications required to become a trader, applicants must have:

  • either a vocational diploma (diplôme d'aptitude professionnelle - DAP) or similar (vocational skills certificate - CATP, CAP, etc.) or higher (secondary school graduation diploma, Bachelor's degree, etc.);
  • or any professional experience of at least 3 years in an EU Member State;
  • or a certificate of successful completion of the final exam terminating the course for access to the profession of trader organised by the Luxembourg School for Commerce (LSC) or any similar training given in another EU Member State;
  • or a copy of a previously held business permit.

Persons wishing to access the profession may, if needed, request the recognition of their professional qualifications from the Ministry of Education, Children and Youth (ministère de l'Education nationale, de l'Enfance et de la Jeunesse) before sending their business permit application.

Higher education diplomas must be registered in the register of certificates.

Traders who carry out their activity exclusively in fairs and markets or public places do not have to provide proof of their professional qualifications.

How to proceed

Documentary proof of qualification

In order to provide proof of the professional qualification to become a trader, applicants must attach the following to their business permit application:

  • a copy of their certificates, diplomas or certificate of successful completion (it is recommended to attach a certified true copy for certificates or diplomas issued by bodies outside the EU);
  • in the case of professional experience in another European Union country:
    • a certificate (European certificate of experience or equivalent) delivered by the competent authority or body of the country of origin (generally a professional association);
  • in the case of professional experience in Luxembourg:
  • where applicable, proof of the recognition of professional qualifications issued by the Ministry of Education, Children and Youth.

In the event of an online application for a business permit via MyGuichet (with a Luxtrust card), the system will automatically generate the list of supporting documents to be attached to the application and which may vary depending on the data entered by the applicant.

Documents attesting to professional integrity

In order to provide proof of professional integrity, applicants must attach the following to their business permit application:

  • applicants residing in Luxembourg for more than 10 years:
  • applicants who do not reside in Luxembourg or have been residing in the country for less than 10 years:
    • an affidavit (cf. see above);
    • a declaration of non-bankruptcy made before a notary;
    • an extract from the police records or equivalent issued by the State in which the applicant has resided during the 10 years prior to the application.

Other documents to be submitted with the application

The following documents must be attached to the business permit application:

  • copy of the applicant's identity card;
  • proof of payment of stamp duty (droit de chancellerie), in the form of:
    • either a tax stamp, value EUR 24, purchased at the Indirect Tax Authority (AED);
    • proof of payment of EUR 24 into the CCP IBAN account LU47 1111 0087 9262 0000, BIC code: CCPLLULL of the AED and indicating the following communication: 'autorisation de commerce';
  • the draft articles of association in the event of an application for a company (legal person).

Registration / Affiliations after obtaining the business permit

After the entrepreneur has been granted the business permit, he or she must carry out various administrative procedures which depend on the legal form of business chosen.

In the event of an online application for a business permit via MyGuichet (with a Luxtrust card), the system will automatically generate the prefilled forms of affiliation/declaration with the Social Security Administration and of registration for VAT.

Authorised activities

A business permit for traders grants the right to carry out the activity indicated on the permit and also:

  • to handle the articles and items concerned by the authorised trade for the purposes of sale, preparation and repair, with the exception of proper craftwork repairs;
  • to carry out the authorised activity in fairs, markets and public places.

The business permit entitled 'trader' is not limited to one particular commercial branch: it gives the right to carry out all commercial activities except those that are specially regulated.

Transfer of the company

In the event of death, occupational invalidity, duly established incapacity or retirement of the manager of a commercial business, the business permit may be transferred to:

  • the spouse;
  • an ascendant;
  • a descendant;
  • a direct relative or relative by marriage up to the third degree.

Who to contact

Ministry of the Economy

B.P. 535 - L-2937 - Luxembourg
Luxembourg
Phone: (+352) 247-74700
Fax: (+352) 247-74701
Email info.pme@eco.etat.lu

Opening hours
The telephone helpline is open Monday to Friday, from 13.00 to 17.00 (not on public holidays).