Working as a consultant in Luxembourg: choosing your structure
Published on 10 October 2026 · Updated on 10 October 2026
In short
In Luxembourg, a freelance consultant can work as a sole trader or through a company, most often a SARL-S or a SARL. Business consulting falls under the trade permit: no degree is required, but good repute and fixed premises in Luxembourg are. A company limits liability; the sole trader costs less to set up.
Sole trader, SARL-S or SARL
| Criterion | Sole trader | SARL-S | SARL |
|---|---|---|---|
| Capital | None | From EUR 1 to EUR 11,999 | EUR 12,000 minimum |
| Notary | No | No | Yes, notarial deed |
| Liability | On your personal assets | Limited to contributions, except for management fault | Limited to contributions, except for management fault |
| Shareholders | You alone | Individuals, one SARL-S per person | 1 to 100, individuals or companies |
| Our fees | EUR 589 excl. VAT or EUR 999 excl. VAT | EUR 1,499 excl. VAT or EUR 2,999 excl. VAT | EUR 2,999 excl. VAT or EUR 4,899 excl. VAT |
Essential or End-to-end fees, excluding third-party costs. Since the law of 18 May 2026, the capital of a SARL or SARL-S is fully subscribed and cash contributions up to the minimum can be paid in within 12 months.
When a company becomes relevant
- Demanding clients: some clients prefer to contract with a company rather than an individual.
- Assignment risk: as a sole trader, a liability claim reaches your personal assets.
- Future partners: a SARL accepts corporate shareholders, which the SARL-S does not allow.
- Remuneration: a company lets you choose between a manager’s salary and dividends, a choice to make with your licensed accountant or tax adviser.
Starting as a consultant
- 1
Qualify the activity
Check that your consulting falls under the trade permit and not a regulated profession.
Business Registration - 2
Find the premises
Fixed premises in Luxembourg; a shared office space can be suitable if it is genuinely used.
Landlord - 3
Apply for the permit
File on MyGuichet.lu, EUR 50 chancery fee, decision within 3 months of the complete file.
Ministry of the Economy - 4
Form and register
Articles, capital, RCS and RBE for a company; RCS only for a sole trader.
Lawyer, bank, LBR - 5
VAT and social security
VAT registration and affiliation of the manager to the CCSS.
AED, CCSS
Free consulting or regulated advice
Consulting in strategy, organisation, IT or marketing falls under the trade permit. Legal advice is reserved for lawyers, bookkeeping for authorised accountants, and investment advice requires CSSF authorisation.
Next step
Launch your consulting business
We qualify your activity, file the permit and form the chosen structure.
Frequently asked questions
Does a consultant need a degree in Luxembourg?
Not for business consulting that falls under the trade permit. The Ministry of the Economy checks the manager’s good repute and the existence of fixed premises. Some neighbouring activities, such as continuing training, do require a qualification.
Can I work from home?
The fixed premises must be a physical installation in Luxembourg where the activity genuinely takes place. If you plan to use space at your Luxembourg home, have the choice confirmed before filing. A mere registered address is not enough for the business permit.
My clients are abroad: where do I charge VAT?
Consulting supplied to a business established in another Member State is in principle taxable in the client’s country. The invoice then states that the client accounts for the VAT. Your licensed accountant will apply the rule to each contract.
Can I switch from sole trader to company later?
Yes. The company will, however, need its own business permit, and existing contracts will have to be transferred. It is often simpler to choose the right structure from the start.
Is there start-up funding?
The first-time founder grant targets micro-businesses in trade or crafts whose permit is less than 6 months old. Whether it applies to consulting is checked case by case with the Ministry of the Economy.