The business permit is granted to the business (either the professional operating under his own name, or the company he runs) if:
- the business manager meets the legal requirements in terms of qualification and professional integrity;
- and the business has a fixed physical establishment in Luxembourg (no so-called 'letterbox companies').
The General Directorate for SMEs and Entrepreneurship will verify that these provisions are complied with at the time the application for a business permit is submitted.
The legal form of the business will determine the type of registration/affiliation that is required before it can begin its activity.
Accountants 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. However, they are still subject to the rules applicable in Luxembourg, such as ethical provisions.
Carry out your procedure:
With an online service
- Business permit - online application
By downloading a form
- Autorisation d'établissement
- Déclaration sur l'honneur
The activities of accountants include:
- setting up accounting services on behalf of third parties;
- accounting advice;
- opening, keeping, centralising and closing accounts with regard to the preparation of the financial statements;
- drawing up the income statement and the annual financial statements in the format required by law;
Accountants must keep their activities limited to services that do not fall within the competence of chartered accountants. Accountants may therefore only organise the accounts and draw up the balance sheets and tax returns for businesses which, at the accounting year-end, do not exceed the limits set out in the 2 following numerical criteria during 2 consecutive financial years:
- balance sheet total: EUR 2.305 million;
- net turnover: EUR 4.610 million;
In order to justify the qualifications required to become a independent accountant, managers must have:
- a technical secondary school graduation diploma (diplôme de fin d’études secondaires techniques ou de technicien) in the administrative and commercial division or equivalent;
- a 3-year practical professional experience in the industry after having obtained the diploma, at least one year of which was spent with a duly-established accountant or auditor;
- and a certificate of successful completion of the aptitude test concluding the additional training course for access to the profession of accountant.
NB: given that the Grand-Ducal regulation specifying the conditions of the aptitude test has not yet been adopted, the additional training course, the aptitude test and the certificate of successful completion are not required for the moment.
If the manager intends to operate an establishment where some of the activities/installations have not yet been authorised, he must apply for an operating permit for classified establishments.Examples of activities/installations that are subject to authorisation:
- worksites and development works;
- garages, covered car parks;
- office buildings;
- elevators, service lifts;
- work processes, establishments or projects that may cause substantial neighbourhood annoyance or specific hazards to the safety and health of employees, etc.
It is therefore recommended to submit the application at the very beginning of the project.
Business permit application in Luxembourg
Documentary proof of qualification
In order to provide proof of the professional qualifications as accountant, business managers must attach the following to their business permit application:
- a copy of their technical secondary school graduation diploma or documentary proof of equivalent certificates;
- a copy of the certificate of successful completion of the training course to access the profession of accountant (not yet mandatory);
- 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: a certificate of affiliation to the Joint Social Security Centre (Centre Commun de la Sécurité Sociale - CCSS).
Documents attesting to professional integrity
- 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:
Other documents to be submitted with the application
The following documents must be attached to the business permit application:
- a copy of the manager'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) ;
- or the proof of payment of EUR 24 into the IBAN account LU09 1111 7026 5281 0000, BIC code: CCPLLULL of the Diekirch Revenue Office, with the following communication: 'autorisation de commerce';
- in the event of an application for a business (legal person), the company's articles of association which have been filed with the Trade and Companies Register.
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.
Managers who run their business as a sole proprietorship can collect their business permit at the Joint Social Security Centre (CCSS).
Managers who run their business as a company (partnership / capital company) will receive their business permit by post.
Registrations/affiliations depending on the legal form of the company
After the business manager has received the business permit, he must carry out various administrative procedures which depend on the legal form of business chosen.
In the case of a sole proprietorship, the business manager has to:
- go to the Joint Social Security Centre to collect the business permit and register as a self-employed worker;
- submit an operating declaration to the social security (if he intends to hire staff);
- register for VAT.
Partnerships (SENC, SECS)
In the case of a partnership (SECS, SENC), the managers have to:
- file the constitutional documents (statutes, articles of association) for the company with the Trade and Companies Register;
- submit an operating declaration to the social security;
- register themselves as employees (or self-employed workers) with the social security;
- register for VAT.
Capital companies (SA, SARL, SECA, SE)
In the case of a capital company (SA, SARL, SECA, SE), the business managers must:
B.P. 535 - L-2937 - Luxembourg
Fax: (+352) 247-74701
The telephone helpline is open Monday to Friday, from 13.00 to 17.00 (not on public holidays).
L-2014 - Luxembourg
Postal box B.P. 477 / L-2014