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Government Aids for Self-Employed in Luxembourg

Luxembourg has roughly a dozen government aids for businesses, but as a self-employed person you probably qualify for fewer than you think. Three filters decide most of it: (1) do you hold a business permit (autorisation d'établissement)? (2) are you a profession libérale in the legal sense? (3) is your activity on the SME-regime sector-exclusion list? This article walks you through which aid is realistic for you, what to apply for first, and the few alternatives if the standard aids do not fit your situation.

Quickest path	Look at
First-time entrepreneur in commerce or craft	Primo-Création — up to €12,000 paid over 6 months
Sole-trader artisan/trader buying equipment	Investment Aid (planned purchase — apply, wait for the green light, then order) or Miscellaneous Investment Aid (already paid — claim back up to 12 months after the invoice)
Sole trader with at least one employee, doing a themed project	SME Packages — 70% covered, themes: Digital, AI, Cybersecurity, Service, Sustainability
Sole trader paying an external consultant for a one-off project	Aid for consultancy services for SMEs — 50% covered
Profession libérale (legal sense) or your activity is on the exclusion list	See "If most aids don't fit your situation" at the end

The honest summary. Luxembourg's general SME aid regime (loi du 9 août 2018) is built around the autorisation d'établissement from the Ministry of the Economy. Professions libérales (a narrow legal category — see below) are excluded by default, with a partial carve-out for architects and engineers (capped at €200,000 cumulative). Sole-trader artisans, traders, and most commercial activities with a business permit are broadly eligible. This guide is honest about who qualifies for what, instead of listing every aid in the catalogue.

Are you eligible? Start with these three filters

Answer the three filters in order. If any one is a hard No for you, skip to "If most aids don't fit" at the end.

Filter	Yes	No
The business permit filter. Do you hold an autorisation d'établissement issued by the Ministry of the Economy?	Continue to the next line below.	Most aids in this article are closed to you. Skip to "If most aids don't fit".
The profession libérale filter. Are you a profession libérale in Luxembourg's legal sense? That is: lawyer, doctor, dentist, pharmacist, veterinarian, accountant (comptable), expert-comptable, architect, engineer, surveyor (géomètre), certain regulated therapists. (Source: Law of 2 September 2011 + MESR list.)	Most general SME aids are not available to you. Architects and engineers are a partial exception, capped at €200,000 cumulative. The rest skip to "If most aids don't fit".	Continue to the next line below.
The sector exclusion filter. Is your activity on the SME-regime sector-exclusion list? Notably: advisory firms / management consultancies (cabinets de conseil), accountants and fiduciaries, retail shops over 400 m², primary agriculture, fishing, export-related activities to third countries.	Excluded regardless of legal form. Skip to "If most aids don't fit".	You are in the broad eligible group — keep reading.

"Profession libérale" has a narrow legal meaning in Luxembourg. Many activities that sound "liberal" in everyday language — freelance designer, IT freelancer, copywriter, coach, marketing or business consultant — are typically registered as commercial activities under a standard business permit, NOT as professions libérales. If your business permit was issued for a commercial activity, the profession libérale filter does not exclude you. The sector exclusion filter might, though — management consulting in particular often gets caught.

Incorporating as a SARL does not help. The exclusions above follow your activity, not your legal form. A doctor's SARL still practices medicine; a consulting SARL is still an "advisory firm" for exclusion purposes. Confirmed on the Ministry's general conditions page. See our guide on liberal professions and the business permit in Luxembourg for the activity-vs-legal-form distinction.

Decision tree — which aid should I apply for?

For sole-trader artisans, traders, and businesses with a business permit. Read the questions top to bottom and stop at your first "yes".

Are you a first-time entrepreneur in commerce or craft?
   AND your business permit is less than 6 months old?
   AND you have non-residential premises (not your home)?
      └─ YES → Primo-Création  (up to €12,000, paid 6 × €2,000)
      └─ NO  → continue

Are you about to buy equipment, a vehicle, fit-out, or IT for your business?
   How much will the full project cost?
      └─ Less than €5,000 → too small for investment aid; skip to next question
      └─ €5,000 or more  → continue
   Has the spending already happened (invoice paid)?
      └─ NO, not yet       → Investment Aid  (20% small enterprise, apply BEFORE signing and ordering)
      └─ YES, already paid → Miscellaneous Investment Aid  (20%, claim back up to 12 months after invoice)

Does your project fit a specific theme AND do you have at least one CCSS-affiliated employee?
      └─ Digital tools / software  → SME Package Digital  (70%, €3k–€25k project)
      └─ AI integration            → SME Package AI
      └─ Cybersecurity             → SME Package Cybersecurity
      └─ Customer experience       → SME Package Service
      └─ Environmental impact      → SME Package Sustainability

Are you paying an external consultant for a one-off project (not recurring tax/legal advice)?
      └─ YES → Aid for consultancy services for SMEs  (50%, min €1,000)

Are you participating in a Luxembourg trade fair?
      └─ YES → Aid for participation in a national fair  (50%, min €1,000)

Do you have employees and want to co-finance their training?
      └─ YES → INFPC training co-financing  (15% taxable, ex-post, employees only)

Practical tip: if your project fits both an SME Package and Investment Aid, compare the numbers. 70% on a €10,000 project (SME Package = €7,000) beats 20% on a €30,000 project (Investment Aid = €6,000). The SME Package is more generous in percentage terms but capped at €25,000 of eligible costs.

The aids one by one

Primo-Création (up to €12,000, first-time entrepreneurs)

What it is — a cash grant of up to €12,000, paid as 6 monthly instalments of €2,000, for first-time entrepreneurs in commerce or craft.
Who qualifies — micro-enterprise (under 10 employees, turnover or balance sheet ≤ €2 million), in commerce or craft (not a pure liberal profession), with a business permit less than 6 months old, with non-residential premises (not your home), and you have never run a business in Luxembourg or abroad in the last 10 years.
How much — up to €12,000 total. Not a loan. No repayment if you stay within the rules.
When to apply — within 6 months of your business permit being issued. Miss this window and the aid is lost.
Where to apply — dedicated form on MyGuichet. Official page: Guichet — Aide à la primo-création d'entreprise.
Watch-out — 23 sector exclusions in the law's Annex (shops over 400 m², taxi/VTC, fuel, tobacco, real estate agents, security services, and more). Check the full list before applying.

We wrote a full guide: How to apply for the €12,000 Primo-Création aid in Luxembourg.

Investment Aid (Aide à l'investissement)

What it is — capital subsidy on investments in tangible or intangible assets for creating, expanding, diversifying, or fundamentally changing your business.
Who qualifies — SMEs with a business permit, not in the excluded sectors, not a "company in difficulty". Sole-trader artisans, traders, and most commercial activities are eligible. Professions libérales in the legal sense are not (except architects and engineers, up to €200,000).
How much — 20% of eligible costs for a small enterprise, 10% for a medium enterprise. Minimum aid €1,000 (so a minimum project of around €5,000 for a small enterprise).
When to apply — before the project starts, before you sign any quote or contract. This is the "incentive effect" rule. Wait for the acknowledgment of receipt from the Ministry before signing the quote. In practice it arrives within a couple of weeks, but the law only requires you to apply before any commitment. The full ministerial decision comes later by post.
Where to apply — online assistant on MyGuichet or downloadable Excel template. Official page: Guichet — Aide à l'investissement. Authority: Ministère de l'Économie (info.aide.pme@eco.etat.lu).
Watch-out — replacement equipment is excluded (only new/expanding/diversifying investments count). Money is paid only after the project is finished and you submit all invoices and proofs of payment.

Miscellaneous Investment Aid (Aide aux investissements divers)

What it is — same idea as Investment Aid, but for tangible assets that don't fit the standard scheme — typically modernisation of equipment.
Who qualifies — same as Investment Aid: SMEs with a business permit, sole traders included, professions libérales (legal sense) excluded except architects/engineers.
How much — same: 20% (small), 10% (medium), minimum aid €1,000.
When to apply — the key advantage: applications can be submitted retroactively, up to 12 months after payment (oldest invoice date). You can also apply before, like the standard route.
Where to apply — MyGuichet, same authority and contact as Investment Aid. Official page: Guichet — Aide aux investissements divers.
Watch-out — the retroactive route is capped on the aid amount: €20,000 for small enterprises and €10,000 for medium enterprises per a posteriori application. At the 20% small-enterprise rate this means the cap binds once eligible costs reach about €100,000 — but the legal ceiling is on the aid, not on the investment. Standard route remains preferable when you can plan ahead.

Why both Investment Aids exist. The standard Investment Aid is the "official" route, must be applied for before signing, and rewards planning. The Miscellaneous one is the rescue route for projects you already paid for. If you only learned about state aids after buying your equipment, the Miscellaneous Aid is what saves you.

SME Packages (70% covered, themed projects)

Five themed packages — same mechanics, different topics. Currently available: Digital, AI, Cybersecurity, Service, Sustainability.

What it is — subsidy for an SME implementing a project on the chosen theme, with the help of an external service provider of your choice.
Who qualifies — SMEs with a business permit and registered office in Luxembourg. In practice, the pre-analysis step typically requires at least one CCSS-affiliated employee. Pure 1-person operations are often filtered out at this stage, even though the official text doesn't say so. Liberal professions excluded.
How much — 70% of eligible costs. Project must be between €3,000 and €25,000 excluding VAT. Maximum grant therefore €17,500.
When to apply — Apply first. Submit before any commitment (incentive effect). Wait for the green light, then start the project. Allow 2-3 months between pre-analysis and project start.
Where to apply — pre-analysis meeting with the House of Entrepreneurship (Chamber of Commerce) or eHandwierk (Chamber of Skilled Trades). They help you complete the application, which is then submitted on MyGuichet. The Sustainability package goes through the House of Sustainability (a unit of the Chamber of Commerce). The Cybersecurity package additionally involves the Luxembourg House of Cybersecurity. Official pages per package: Digital, AI, Cybersecurity, Service, Sustainability.
Watch-out — you can choose any qualified service provider — there is no government-accredited list. The 70% rate is generous, so demand is high and pre-analysis gatekeeping is real.

Aid for consultancy services for SMEs

What it is — co-financing of external consultancy services that are occasional and project-related (business strategy, market study, restructuring).
Who qualifies — SMEs with a business permit. Professions libérales in the legal sense are excluded (architects/engineers carve-out only, up to €200,000).
How much — up to 50% of eligible costs, minimum aid €1,000 per project.
When to apply — Apply first. Submit before the consultant starts work. Retroactive applications are not allowed.
Where to apply — MyGuichet online assistant or downloadable Excel template ("Modèle de demande d'aide aux services de conseils pour PME"). Official page: Guichet — Aide aux services de conseils pour PME. Same Ministry contact.
Watch-out — recurring services do not qualify — your regular tax adviser or marketing agency is not eligible. Only occasional, one-off projects.

INFPC training co-financing

What it is — the State co-finances employee training at private-sector companies in Luxembourg.
Who qualifies — any private-sector company legally established in Luxembourg. The training participants must be employees with a Luxembourg employment contract and CCSS affiliation. Important: a sole trader cannot claim co-financing for their own training (they are not a "salarié"). They can claim it for their employees' training, if they have any.
How much — 15% of the annual training investment (taxable), or 35% for staff who are either (a) without a recognised qualification AND with under 10 years' tenure at the company, or (b) aged 45 or over at training start. Annual investment is capped by company size (1-9 employees: 20% of payroll).
When to apply — Spend first. Train your employees during the year, then claim ex-post within 5 months after the end of your fiscal year. No prior approval needed.
Where to apply — INFPC paper file + Excel data on CD/USB. Official program page: INFPC — Co-financing of continuing vocational training. Procedure on Guichet: Guichet — FPC en entreprise.
Watch-out — mandatory profession-specific continuing education is excluded. The aid itself is taxable income to the company, so the net cash benefit is lower than the headline — at typical effective tax rates, the 15% headline becomes roughly 11–12% net.

Aid for participation in a national fair

What it is — subsidy for the cost of renting, setting up, and managing a stand at a fair or exhibition held in Luxembourg.
Who qualifies — SMEs with a business permit, not in the excluded sectors.
How much — up to 50% of eligible costs, minimum aid €1,000 per project.
When to apply — Apply first. Submit before you sign the stand contract. No retroactive applications.
Where to apply — MyGuichet ("Modèle de demande d'aide à la participation des PME à une foire nationale"). Official page: Guichet — Aide à la participation à une foire nationale.
Watch-out — only stand rental, setup, and management costs are listed as eligible. Travel, accommodation, and off-stand marketing are not in the eligible-costs list.

Other aids worth a one-line mention

Aid	When it applies to you
Fit 4 Start (Luxinnovation)	You are building a tech startup with a co-founder (minimum 2-person team). Solo founders excluded. Up to €150,000 equity-free, paid in three milestone-gated tranches (€50k on LU incorporation, €80k after raising ≥€50k of private equity, €20k after spending €150k of own funds within 24 months). 6-month acceleration programme; ~1 call per year.
ADEM hiring aid	You are hiring an employee, especially someone over 45, long-term unemployed, or with reduced work capacity. Apply through ADEM before signing the contract.
Sector-specific aids	Tourism, Horeca, agriculture, viticulture, culture — each have dedicated regimes via the supervising Ministry. Out of scope of this article.

Rules that apply to all of these

Incentive effect — for almost every aid, the application must be submitted before you sign a quote or start the project. Wait for the acknowledgment of receipt from the Ministry before signing — in practice it lands within a couple of weeks, but the legal requirement is only "before any commitment". Miscellaneous Investment Aid and INFPC co-financing are the main exceptions.
Professional MyGuichet account — you need a LuxTrust product, a Luxembourg eID, or an eIDAS device from another EU country to apply.
Payment timing — the State pays you after the project is finished, on submission of all invoices and proofs of payment. You finance the project yourself first, then claim back.
Cumulative cap — €300,000 of aid received over any rolling 3-year period under de minimis rules (Regulation (UE) 2023/2831, in force since 1 January 2024). Rarely an issue for a sole trader, but exists.

If most aids don't fit your situation

If you don't hold a business permit, or you are a profession libérale in the legal sense (lawyer, doctor, dentist, pharmacist, vet, accountant, expert-comptable, regulated therapist — and architect/engineer beyond the €200k cap), or your activity falls on the SME sector-exclusion list (advisory firm / cabinet de conseil, accountant, fiduciary, retail >400 m², primary agriculture, fishing, export-related), you are excluded from most aids in this article. Here is what you can use instead.

Personal training expenses — your own professional training is deductible as a business expense (frais d'obtention). The INFPC scheme is closed to you, but the tax deduction is not.
Lifelong-learning portal — the Luxembourg lifelong-learning portal lists subsidised training programmes open to individuals.
House of Entrepreneurship — free coaching — even when no cash grant is available, the House of Entrepreneurship offers free 360° meetings and personalised recommendations.

Practical tip: don't burn time chasing aids you don't qualify for. The single biggest financial lever for a liberal-profession freelancer is keeping clean records of every business expense and deducting them properly at tax time. That is where the real money is.

This is exactly why we are building BravoLisa. An accountant in your pocket that registers every business expense for you, issues your invoices, and fills in your Luxembourg tax forms. So the real "aid" available to every self-employed person — proper expense tracking and a clean tax base — is captured by default. We launch in summer 2026. Subscribe to the waitlist to be first in line.

Quick-reference comparison

Aid	Who (sole trader view)	How much	Apply first or spend first?	When to apply	Where
Primo-Création	First-time commerce/craft, business permit <6 months, non-residential premises	Up to €12,000	Apply first (after permit)	Within 6 months of permit issuance	MyGuichet
Investment Aid	Sole trader artisan/trader with permit. NOT liberal professions	20% small / 10% medium, min €1,000 aid	Apply first (mandatory)	Before signing quote	MyGuichet
Miscellaneous Investment Aid	Same	20% small / 10% medium; retroactive aid capped at €20k small / €10k medium per posteriori application	Either — spend first is allowed	Before OR retroactively ≤12 months	MyGuichet
SME Package (each of the 5)	Same + typically at least 1 CCSS employee	70%, project €3k-€25k	Apply first (mandatory)	Before commitment, pre-analysis required	House of Entrepreneurship → MyGuichet
Aid for consultancy services	Same	50%, min €1,000	Apply first (mandatory)	Before work starts	MyGuichet
INFPC training co-financing	Sole trader with employees, for employee training only	15% taxable (35% enhanced)	Spend first (annual ex-post)	Within 5 months after fiscal year-end	INFPC paper file
Aid for national fair	Same	50%, min €1,000	Apply first (mandatory)	Before signing stand contract	MyGuichet
Fit 4 Start	Tech startup with 2+ person team (NOT solo)	Up to €150,000 equity-free, paid in 3 milestone tranches	Apply first (annual call)	Annual call window	Guichet — Fit 4 Start

Going deeper

House of Entrepreneurship — free 360° meetings, personalised recommendations, free coaching. Financing line: (+352) 42 39 39 600 or financing@houseofentrepreneurship.lu.
The Chamber of Commerce "Developing Your Business" practical guide has a useful circular map of all grants on pages 18-19 (it includes aids beyond what's covered here — Fit 4 Innovation, ODL export aid, Starter Kit RSE, etc.). The guide is on the Chamber of Commerce publications page.
MyGuichet LU — most applications go through here. You need a professional account with a LuxTrust product, a Luxembourg eID, or an eIDAS device from another EU country.

Behind every small business is someone who bet on themselves. Bravo for making that bet.
🙌💜 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: May 2026. Rates and thresholds may change — always verify with the relevant authorities for the most current figures.

Sources verified on 2026-05-15: Guichet.lu — Investment Aid, Guichet.lu — Miscellaneous Investment Aid, Guichet.lu — General SME conditions, INFPC Cofinancement, Guichet.lu — Fit 4 Start, MESR — Professions libérales, EUR-Lex — Reg. (UE) 2023/2831 (de minimis €300k), Loi du 9 août 2018 (Legilux).

Updated on: 15/05/2026

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