What to Do After You Get Your Business Permit in Luxembourg

Your business permit (autorisation d'etablissement) has just arrived. What next? In Luxembourg, three public bodies need to know you are now self-employed: CCSS (social security), AED (VAT), and ACD (income tax). Two require active declarations from you; one is handled mostly behind the scenes.

Step 1: Affiliate with CCSS (within 8 days)

CCSS (Centre commun de la securite sociale) handles health insurance, pension, accident, dependency, and mutual insurance. Self-employed people pay both the employer and the employee share.

What to do:

• Submit the "declaration of entry for self-employed workers" (declaration d'entree)
• If you applied for your business permit via MyGuichet LU, a pre-filled form is automatically generated in your professional eSpace — review and submit it
• Otherwise, download the form from ccss.public.lu and send it by post

What happens next: Within about a week, CCSS sends you a confirmation letter by post with your 13-digit national ID number (matricule) and confirms your health insurance fund (usually CNS). Your first monthly invoice follows shortly after.

Two follow-ups you should know about:

Choose your contribution path. CCSS bills you on a default base, but several alternative paths exist. Each needs its own form:

For the full picture of how each scenario works and what coverage you get, see our deep-dive on CCSS for self-employed in Luxembourg.

Step 2: Register with AED for VAT (within 15 days)

AED (Administration de l'Enregistrement, des Domaines et de la TVA) handles VAT. Filing the initial VAT declaration (declaration initiale) is mandatory in all cases within 15 days of starting your activity — even if your turnover will stay below the 50,000 EUR franchise threshold. The declaration is how you tell AED about your activity and request the regime that will apply to you: franchise or normal.

You file the initial declaration via the Inscription à la TVA procedure on Guichet LU — online through MyGuichet or by post. The form has a dedicated section where you indicate which regime you are requesting.

Which regime do you request?

What to do (in all cases):

• File the initial declaration via Inscription à la TVA on Guichet LU — online via MyGuichet or on paper
• Information required: identity, business address, IBAN + BIC, activity start date, estimated annual turnover, and the regime you request (franchise or normal)
• Processing time is variable — AED does not publish a target

What happens after:

• If you're on the normal regime, you receive a Luxembourg VAT number "LU" + 8 digits and start filing periodic VAT returns
• If you're on the franchise regime, you don't charge VAT and don't file periodic returns. Each year, notify AED of the previous year's turnover before 1 March

For when VAT applies and which regime fits you, see what taxes do self-employed pay in Luxembourg and 100,000 EUR EU VAT franchise for small business.

Step 3: Income tax (ACD) — set up, no immediate payment

ACD (Administration des Contributions Directes) is notified through your business permit and CCSS affiliation, and in most cases opens your tax file on the back of these. There is no separate registration deadline.

What happens:

• A tax file is created under your 13-digit national ID matricule
• In your first year of activity there are no immediate tax payments to ACD — neither annual nor advance. You owe nothing until you file your first Form 100
• Your first Form 100 is due by 31 December of the year following your first tax year. The same deadline applies whether you file electronically via MyGuichet, by PDF submission, or on paper
• Form 100 is filed with one of two profit-computation annexes: Form 110 (commercial / craft profit) or Form 152 (receipts-minus-expenses method, common for liberal professions)
• Quarterly advance payments (bulletins d'avance) only begin after ACD has issued your first tax assessment (bulletin d'imposition), typically several months after your first Form 100 is processed. Payment dates once they begin: 10 March, 10 June, 10 September, 10 December

What to do:

1. Track your profit from day 1 — keep clean records of income and expenses; you will need them for next year's Form 100
2. Budget for the first tax bill — your first Form 100 may result in a one-off payment of the full year's tax (no advances yet). Plan cash flow accordingly
3. Once your first assessment arrives, advance payments begin automatically

Step 4: Open a business bank account

For sole traders, a dedicated business bank account is not legally required — you can use your personal account. But it is strongly recommended:

• Keeps business and personal finances clearly separate (easier bookkeeping, cleaner tax return)
• Required by some banks if you exceed certain turnover or want a business card, lines of credit, payment terminals
• Signals professionalism to clients and suppliers

Step 5: Activity-specific registrations and authorisations

Once your permit is issued, some activities require additional steps — a registration with a professional body, a sector authority, or a specific licence. The most common cases:

• Crafts — registration with the Chambre des Metiers (Section A or B).
• Architect / consulting engineer — mandatory registration with the OAI (Ordre des Architectes et Ingenieurs-Conseils).
• HORECA (restaurant, cafe, hotel) — declaration to ALVA (Administration luxembourgeoise veterinaire et alimentaire) for food safety; alcohol licence if you sell alcohol.
• Doctor / dentist / pharmacist / nurse / midwife / vet — separate autorisation d'exercer from the Ministry of Health and Social Security.
• Transport (goods or passengers) — licence communautaire and additional vehicle / financial guarantee requirements.

Other regulated professions (lawyer, expert-comptable, reviseur d'entreprises, real estate agent, etc.) have their own professional-body or insurance steps — check with the relevant body for your activity.

Step 6: Check if you qualify for the €12,000 start-up aid

If you are a first-time entrepreneur — no business permit in your name in Luxembourg and you have not run your own business abroad in the last 10 years (salaried employment abroad doesn't count) — your activity is commerce or craft, your business is a micro-enterprise, and you have non-residential premises, you may qualify for a one-off cash grant of up to €12,000 (paid as 6 monthly instalments of €2,000) under the aide à la primo-création d'entreprise.

See our deep-dive on the €12,000 start-up aid in Luxembourg for the full eligibility checklist, documents, and the MyGuichet procedure.

Professional liability insurance

Professional liability insurance (assurance responsabilite civile professionnelle) is mandatory for some activities (real estate agents, architects, doctors, lawyers) and strongly recommended for most others. It protects you if a client sues over a mistake in your work. Premiums vary from a few hundred euros a year for low-risk consulting to several thousand for high-risk professions.

Timeline at a glance

Quick reference

For more on the big picture, see how long does it take to set up as self-employed in Luxembourg.

You didn't start a business because the paperwork sounded fun. We get it — and we say bravo for doing it anyway.
🙌💜 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.

Updated on: 14/05/2026