Which liberal professions need a business permit?
Published on 10 October 2026 · Updated on 10 October 2026
In short
A liberal profession permit in Luxembourg is a business permit that requires a specific qualification: generally a master’s or bachelor’s degree in the field, plus a period of practice. Architects and consulting engineers then register with the OAI, and regulated accounting professionals with the OEC. Lawyers, doctors and auditors fall under other regimes.
Professions and qualifications
| Activity | Qualification required | Authority | Source |
|---|---|---|---|
| Architect | Master in architecture (5 years, or 4 years plus a 2-year traineeship). OAI registration after the permit. | Ministère de l’Économie, puis OAI | Guichet.lu |
| Interior architect | Bachelor in interior architecture or equivalent. | Ministère de l’Économie | Guichet.lu |
| Landscape architect | Master in landscape architecture or engineering. | Ministère de l’Économie | Guichet.lu |
| Construction consulting engineer | Master in construction engineering and 2 years with an established engineer. OAI registration. | Ministère de l’Économie, puis OAI | Guichet.lu |
| Urban planner | Master in urban planning and 2 years of practice. | Ministère de l’Économie | Guichet.lu |
| Surveyor | Master in geodesy, surveying or geomatics. Extra conditions for an official surveyor. | Ministère de l’Économie | Guichet.lu |
| Patent and trademark attorney | Master in law, science or engineering, 3 years of practice and a national test. | Ministère de l’Économie | Guichet.lu |
| Accountant (comptable) | Technical secondary or technician diploma, and 3 years of practice including 1 year with an accounting professional. Scope limited to clients below set thresholds. | Ministère de l’Économie | Guichet.lu |
| Chartered accountant (expert-comptable) | Bachelor in economics, finance, management or business law, 3 years of practice and an aptitude test. OEC registration afterwards. | Ministère de l’Économie, puis OEC | Guichet.lu |
| Company domiciliation | Reserved to regulated professions (licensed banks and PSF, lawyers, auditors, chartered accountants). | CSSF ou ordres professionnels | Guichet.lu |
Summary of Guichet.lu pages checked on 10 October 2026. If in doubt, the business permit department decides: +352 247 74 700.
Accountant or regulated accounting profession
The accountant keeps the books and prepares balance sheets and returns for companies below certain thresholds (a balance sheet total of EUR 2.305 million and turnover of EUR 4.610 million over two financial years). Above them, and for reserved assignments, a professional registered with the OEC is required.
Bill no. 8759, tabled in June 2026 and not yet voted, provides that an architect’s permit would also cover interior and landscape architecture.
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