Articles on: Becoming Self-Employed in Luxembourg

What Counts as a Fixed Place of Operation for a Business Permit in Luxembourg?

To get a business permit (autorisation d'etablissement) in Luxembourg, you must have a fixed place of operation (etablissement fixe / fester Geschaeftssitz) — a physical address in Luxembourg with infrastructure suitable for your activity.

Short answer: If you provide intellectual services (IT consulting, translation, accounting, coaching), your home address is usually enough. If you run a shop, restaurant, or craft workshop, you need a commercial space.

Activity type	What you typically need
Intellectual services (IT, consulting, translation)	Home address
Liberal profession (architect, accountant)	Home address or office
Craft workshop (electrician, carpenter)	Commercial or industrial space
Retail shop	Commercial space
HORECA (restaurant, cafe, hotel)	Commercial space with specific permits
E-commerce (online only)	Home address can work

What does the law require?

The law says the business permit is only granted if there is a physical installation in Luxembourg that includes infrastructure suitable for the nature and scale of the activity.

This means:

The address must be in Luxembourg — not across the border
The space must be appropriate for what you do — a home office is fine for a consultant, but not for a bakery
You must provide a copy of your lease agreement or a residence certificate (certificat de residence) as proof

Working from home

For many self-employed people — especially in IT, consulting, and liberal professions — working from home is the simplest and most common option.

What you need:

A residence certificate (free, from your commune) confirming your address in Luxembourg
That's it — no special permission or separate commercial lease required

Your home address will appear on your business permit. If you later move to a separate office, you will need to update your permit.

Renting an office or commercial space

If your activity requires dedicated premises (retail, craft, HORECA), keep these points in mind:

Check your activity type first — make sure the space you rent is suitable for the business permit you are applying for. A residential apartment is usually not approved for a restaurant.
Get the lease signed before applying — the Ministry needs a copy of your lease agreement with the application.
Check local zoning rules — some communes have restrictions on commercial activities in residential areas.

Practical tip: If you are unsure whether your planned premises will be accepted, ask the House of Entrepreneurship before signing a lease. It is free and can save you from an expensive mistake.

Coworking spaces

A coworking space can work as your fixed premises, provided:

You have a dedicated address (not just hot-desking)
The coworking provider gives you a document confirming your business address there
The space is appropriate for your activity type

Company domiciliation does NOT count

A company domiciliation (domiciliation de societes) — where a fiduciary or service provider registers your company address at their office — is explicitly excluded by law. A domiciliation address does not constitute a fixed place of operation for business permit purposes. You need a genuine place where you actually work.

Effective management — you must be present

Having a fixed address is not enough. The person named on the business permit must also personally and regularly manage the business from Luxembourg. This means:

You are physically present in Luxembourg on a regular basis
You make the day-to-day business decisions yourself
If you live abroad, you must travel to Luxembourg as often as the business requires

The Ministry can refuse or revoke a permit if the permit holder is not genuinely managing the business from Luxembourg. This is not just a formality — they do check.

Quick reference

Question	Answer
Can I work from home?	Yes, for intellectual services and liberal professions
What proof do I need?	Lease agreement or residence certificate
Can I use a coworking space?	Yes, if you have a dedicated address
Does the address go on my permit?	Yes
Do I need to be in Luxembourg?	Yes — regular physical presence required
Cost of residence certificate	Free (from your commune)

For the full picture of all 4 business permit criteria, see our article on the 4 criteria for a business permit.

The paperwork is the boring part. What you actually do for your clients? That deserves a bravo.
🙌💜 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: April 2026. Rates and thresholds may change — always verify with the relevant authorities for the most current figures.

Updated on: 13/04/2026

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