Requirements and file for the business permit
Published on 10 October 2026 · Updated on 10 October 2026
In short
The business permit requirements in Luxembourg come down to three conditions for every activity: the professional good repute of the manager and of the people who control the business, a fixed establishment in Luxembourg, and a manager who actually carries out the day-to-day management. Professional qualification is added for certain activities.
Documents to provide according to your residence
| Document | Resident for more than 10 years | Non-resident or resident for less than 10 years |
|---|---|---|
| Sworn statement (mandates and holdings over the last 3 years) | Yes | Yes |
| Luxembourg criminal record extract (bulletin no. 3) | Yes | Yes |
| Criminal record from each country of residence over the last 10 years | No | Yes |
| Notarial no-bankruptcy declaration (notary, from €200 excl. VAT) | No | Yes |
| Proof of qualification (diploma, certificate, experience) | Depending on the activity | Depending on the activity |
| Proof of the establishment (lease, office contract) | Yes | Yes |
Documents must be less than 3 months old. A foreign document may need to be apostilled and translated.
What undermines good repute
- Using a front person or making false statements.
- Failing to file one’s documents with the RCS at least twice in three years.
- Failing to register in the UBO register for 6 months or more.
- Leaving significant public debts in a bankruptcy.
- Failing to file direct tax returns in two years out of three.
- A conviction connected with the activity.
A second chance after bankruptcy
A bankruptcy does not exclude you permanently: the 2023 reform opened a second-chance procedure, assessed case by case by the Ministry.
The manager
- A natural person who effectively and permanently manages the business.
- A real link with the company: partner, or agent registered in the RCS.
- Up to date with social security and tax charges, including in companies previously managed.
- For crafts on lists A and B: no more than two businesses managed outside a group, unless holding at least 25% of each.
Next step
Frequently asked questions
Must the manager live in Luxembourg?
No, the manager is not required to live in Luxembourg, but must actually carry out the day-to-day management of the business there. A change of residence must be notified within one month, failing which the permit lapses. The documents required differ according to the length of residence.
Is the majority shareholder checked?
Yes, good repute is checked for the manager, the majority shareholder and the people exercising significant influence over management. The file must therefore allow the good repute of each of these people to be assessed, beyond the manager alone, based on the documents requested.