Company Formalities: Who Does What in Luxembourg
Published on 10 October 2026 · Updated on 10 October 2026
In short
Company formalities in Luxembourg involve four authorities: the Ministry of the Economy for the business permit, Luxembourg Business Registers for the RCS and the UBO register, the Administration de l’enregistrement, des domaines et de la TVA (AED) for VAT, and the Centre commun de la sécurité sociale (CCSS) for social security affiliation. Each formality has its own deadline.
Who is involved, and when
| Authority | Formality | Timing |
|---|---|---|
| Ministry of the Economy | Business permit | Before starting the activity |
| LBR | Registration with the RCS | Within one month of the deed of incorporation |
| LBR | UBO register declaration | Within one month of registration |
| AED | VAT registration | At the start of the activity |
| CCSS | Affiliation of the manager and employees | From the start of the activity or of hiring |
| LBR | Filing of the annual accounts | At most 7 months after the year end |
All the formalities
- LBR: RCS, UBO register and RESARegistration, extracts, amendments, beneficial owners.
- Business permitConditions, qualifications by activity, 3-month timeframe.
- Filing of the annual accountsApproval within 6 months, RCS filing within 7 months.
- VAT registrationVAT number with the AED, filing regime.
- Employer registration with the CCSSBefore the first hire.
- Self-employed affiliation with the CCSSManager or self-employed person: the social status of the manager.
- LEI identifierCode required for certain financial transactions.
Business Registration prepares and files these formalities, or coordinates them. Periodic tax and social returns are then handled by the company’s licensed accountant.
Next step
All your formalities, coordinated
We chain the steps in the right order, from the business permit to the VAT number.
Frequently asked questions
Which formality comes first?
First check which business permit your activity requires, because it determines the choice of manager and premises. Incorporation, RCS registration and the UBO register declaration follow, then VAT and social security when the activity starts.
Is there a single point of contact?
The Guichet.lu portal and its MyGuichet.lu space centralise information and several procedures, including the business permit application. Filings with the RCS and the UBO register are made on the LBR platform. Each authority remains responsible for its own formality.
Are the formalities the same for a self-employed person?
A self-employed person also applies for a business permit and registers with the RCS if a trader or craftsperson, then with VAT and the CCSS. There are no articles of association or company annual accounts to file.