Articles on: Becoming Self-Employed in Luxembourg

IT Consultant in Luxembourg: Commercial or Liberal Profession?

If you're an IT consultant, software developer, web designer, or any kind of general consultant starting out in Luxembourg — your activity is classified as commercial, not as a liberal profession. This surprises many freelancers, but it matters for your taxes, registration, and which chamber you belong to.

Question	Answer
IT consulting classification	Commercial
General consultancy (marketing, management, etc.)	Commercial
Web/app/software development	Commercial
Chamber	Chambre de Commerce (cc.lu)
Registered in RCS?	Yes
Municipal business tax?	Yes (after 40,000 EUR profit allowance)

Why IT Consulting Is Commercial

In Luxembourg, liberal professions are specifically defined — they include professions like architects, chartered accountants (experts-comptables), lawyers, doctors, and engineers. These are regulated professions with professional bodies (OAI, OEC, Barreau, etc.).

IT consulting, software development, general management consulting, marketing consultancy and similar activities do not fall into this category. They are classified as commercial activities (activites commerciales / gewerbliche Tatigkeiten) — even if the work is purely intellectual.

This is not a choice you make. The classification is determined by Luxembourg law based on the nature of the activity, not by how you describe yourself.

What This Means for You

Registration

You register with the Chambre de Commerce (cc.lu), not a professional order
You are registered in the RCS (Registre de Commerce et des Societes / Handelsregister) at LBR
Your business permit is issued as a commercial permit

Taxes

Income tax — same as liberal professions (progressive rates, Form 100)
Municipal business tax (impot commercial communal / Gewerbesteuer) — YES, this applies to you. Commercial activities pay municipal business tax on profit above 40,000 EUR. Liberal professions are exempt.
VAT — same rules as everyone else
CCSS — same rules as everyone else
Tax forms — Form 100 + Form 110 (for commercial income), not Form 152 (which is for liberal professions)

The practical difference

	Commercial (IT, consulting)	Liberal profession (architect, CPA)
Chamber	Chambre de Commerce	Professional order (OAI, OEC, etc.)
RCS registration	Yes	No
Municipal business tax	Yes (above 40k allowance)	No
Income tax form	Form 100 + 110	Form 100 + 152
Business permit	Yes	Yes
CCSS	Same	Same
VAT	Same	Same

What About Data Analysts, Graphic Designers, Translators?

These are also commercial in Luxembourg. The general rule: if your profession is not on the specific list of regulated liberal professions, it's commercial. This includes:

IT consulting and development
Marketing and communication
Management consulting
Graphic design
Translation and interpreting
Training and coaching
Data analysis
E-commerce
Event management

Practical tip: If you're unsure about your classification, contact the House of Entrepreneurship (houseofentrepreneurship.lu) — they offer free guidance and can confirm your activity type before you apply for a business permit.

Not every day is easy when you work for yourself. But every day, you're building something that's yours.
🙌💜 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: March 2026. Classifications and rules may change — always verify with the relevant authorities for the most current information.

Updated on: 08/04/2026

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