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Sole trader
Trading in your own name avoids creating a company: no capital, no articles. In return, your personal assets answer for business debts. The formalities remain numerous: permit, CCSS, VAT, and RCS registration for traders.
Published on 10 October 2026 · Updated on 10 October 2026
Self-employed · our fees
Essential formation
We form the company. You handle the bank, the signing and the address.
€589 excl. VAT
End-to-end formation
We handle everything, from choosing the form to a company ready to invoice.
€999 excl. VAT
Third-party fees at cost. 17% VAT.
Get started See exactly what is includedDefinition
A sole proprietorship means carrying on an activity in your own name, without creating a company: the entrepreneur and the business are one person, which avoids capital and articles but exposes all personal assets.
In short
To become self-employed in Luxembourg, you need a business permit if the activity is subject to one, affiliation with the CCSS as a self-employed worker, VAT registration with the AED and, for a commercial activity, registration with the RCS. A physical establishment in Luxembourg is required for the permit.
We form the company. You handle the bank, the signing and the address.
€589 excl. VAT
17% VAT. Third-party fees at cost.
Get startedFor a simple project when you already have an address and a bank.
No travel needed
We handle everything, from choosing the form to a company ready to invoice.
€999 excl. VAT
17% VAT. Third-party fees at cost.
Get startedTo start fast without travelling: notary, bank, permit, VAT and social security included.
Included part of the price · Optional added to the quote if needed · Introduction introduction, cost billed by the provider · Handled by you step you take, with our checklist
| What is done | Essential formation | End-to-end formation | Third-party fees (at cost) |
|---|---|---|---|
| Legal form advice and detailed quote | Included | Included | None |
| Articles of associationDrafted by a partner lawyer. | Included | Included | None |
| Registration of the deed | Included | Included | Registration duty paid to the AED |
| RCS registration and RESA publication | Included | Included | LBR filing fees |
| Beneficial owner declaration (RBE) | Included | Included | LBR fee: EUR 15 excl. VAT (RBE tariff) |
| Online tracking space | Included | Included | None |
| Assistance guaranteeFile rejected: reply to the authority’s letter at no charge. | Included | Included | None |
| Notary: appointment, deed and signingDeed of incorporation required for a SARL or SA. For any form, a notary visit for the non-bankruptcy declaration if the manager has lived in Luxembourg for less than 10 years. | Handled by you | Included | Notary deed fees |
| Notarised non-bankruptcy declarationRequired for the business permit if the manager has lived in Luxembourg for less than 10 years or lives abroad. Notary appointment, from EUR 200 excl. VAT. | Optional | Included | Notary, from EUR 200 excl. VAT |
| Business permit (autorisation d’établissement)If your activity requires one. We check this first. | Optional | Included | EUR 50 chancery fee |
| VAT registration | Optional | Included | None |
| CCSS social security registration | Optional | Included | None |
| Business bank account and capital depositIn End-to-end, file prepared and followed by us. The bank makes the decision. | Handled by you | Included | The bank’s account fees |
| Registered office with a law firmIntroduction to a domiciliation law firm, never included in the price. A registered address is not a physical establishment for the permit. | Introduction | Introduction | Domiciliation law firm’s fees |
| Dedicated officeIntroduction to an office, never included in the price. It is the physical establishment most permitted activities require. | Introduction | Introduction | Office rent |
| Resident manager or director (directorship)For non-resident shareholders who want one: introduction to a qualified professional holding a genuine mandate. Never a nominee. | Introduction | Introduction | Director’s fees, on quote |
| First-year accountingWith a licensed accountant (comptable autorisé) independent of Business Registration. | Introduction | Introduction | Accountant’s fees |
Share capital: None. Capital is not a cost: it stays with the company, in its account.
| Sole trader | SARL-S | |
|---|---|---|
| Personal assets | Exposed to the debts of the activity | Protected, except for management fault |
| Capital | None | EUR 1 minimum |
| Formation formalities | Lighter | Articles, RCS, UBO register |
| Taxation | Personal income tax | Corporate tax, then manager’s remuneration |
Tax comes before form
The choice between trading in your own name and forming a company depends mainly on your income level and your tax residence. We do not give tax advice: an independent licensed accountant (comptable autorisé) can work out both options with you.
Next step
For commercial and craft activities and certain liberal professions, yes. Other professions fall under a professional body. We check your case at the outset.
Yes, provided you have an establishment in Luxembourg. The applicable social security depends on the European coordination rules, notably if you also work in your country of residence.
Yes. The activity can be contributed to a company formed later. The business permit will then have to be applied for in the company’s name.
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