EasyBiz Team

What is GDPR?

The General Data Protection Regulation (GDPR) is an EU law on the protection of individuals with regard to the processing of their personal data and the free movement of such data within the European Union. This law marked a turning point in the protection of privacy and digital rights in Europe, it constitutes the most robust European regulatory framework on privacy and its main objective is to give citizens back control over their personal data while facilitating a consistent regulatory environment for companies operating in Europe.

The European Parliament finally adopted this Regulation on April 27, 2016 after four years of legislative negotiations and its provisions are directly applicable in all EU Member States as of May 25, 2018.

The GDPR regulation establishes the following rights for all individuals, regardless of whether or not they are citizens of the European Union:

Furthermore, the GDPR is not limited to European companies, it covers any organization that processes personal data of European citizens. This means that the GDPR also affects organizations outside the EU if they process data related to offering goods or services to individuals in the EU or monitor the behavior of individuals within the EU, such as through cookies or analytics tools.

Luxembourg: a financial and digital hub under GDPR

As the GDPR is a Regulation and not a Directive, it is directly binding and enforceable and does not provide flexibility for Member States to adjust certain aspects of the Law. However, each state has the option to adopt national laws to transpose the new provisions of the GDPR into national law. So to incorporate in the country the GDPR law Luxembourg did exactly this through the <a href="https://legilux.public.lu/eli/etat/leg/loi/2018/08/01/a686/jo">law of August 1, 2018</a>, which entered into force on August 20, 2018.

The Commission Nationale pour la Protection des Données (CNPD) is the entity in charge of monitoring and enforcing GDPR in Luxembourg. Within its functions is to investigate possible breaches of the GDPR, provide guidance to companies on their legal obligations, assess the compliance of data processing processes through audits, collaborate with other national and international authorities in cross-border cases and, when necessary, impose sanctions on companies.

GDPR Obligations and impact on Luxembourgish companies

Luxembourg has established itself as one of the leading financial and technology centers in Europe and the world and is home to a large number of companies, from innovative startups to large corporations. Many of these companies, especially in sectors such as finance and digital services, handle a high volume of personal data. The GDPR regulation then has a huge impact on all these companies who are subject to a large number of obligations in order to operate in compliance with the law. Below we will look then at the main obligations to which they are subject.

Respecting the basic principles of data processing

Companies in Luxembourg must respect the core principles of the GDPR when processing personal data:

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Legal basis for data processing

Before processing personal data companies must identify a valid legal basis under the GDPR that allows them to do so. This may include explicit consent from data subjects, signed contracts, compliance with legal obligations or legitimate business interests, provided these do not infringe on individual rights. Consent must be given in a free, informed and verifiable manner, which means that companies cannot assume tacit consent or use ambiguous documents to obtain it.

Recording of processing activities

Organizations are required to keep an internal register documenting all their data processing activities. This log must include the purposes of the processing, the categories of data processed, the data retention period as well as the security measures implemented.

Appointment of a Data Protection Officer (DPO)

When data processing involves high risks such as systematic or large-scale monitoring of sensitive data companies must appoint a Data Protection Officer (DPO) who must oversee GDPR compliance and advise the company. Although not all companies require a DPO many choose to appoint one voluntarily to ensure proper management.

Data Protection Impact Assessments (DPIAs)

If processing activities represent a high risk to the rights and freedoms of data subjects, companies must conduct a Data Protection Impact Assessment (DPIA). This study should make it possible to analyze the associated risks and establish measures to mitigate them and if they cannot minimize the risk, they should consult with the CNPD before proceeding.

Security breach notification

In the event of a security breach affecting personal data, companies must notify the CNPD within 72 hours and if the incident generates a significant risk to the rights of data subjects they must also inform them directly.

Data subjects' rights

Organizations must enable mechanisms for individuals to exercise their rights to access, rectification, erasure, portability and objection to the processing of their data. In addition, the controller is obliged to respond to the data subject's requests without undue delay and, at the latest, within one month.

Security measures

The GDPR requires the implementation of technical and organizational measures to safeguard data. This includes encryption, access control, anonymization policies and formation on the GDPR in Luxembourg for the organization's staff. These measures must be adapted to the level of risk associated with the processing and demonstrate the company's commitment to data protection.

International data transfers

When transferring personal data outside the European Union, companies must ensure that the receiving country provides an adequate level of protection.

Fines and sanctions

The GDPR establishes a severe sanctions regime to ensure compliance. The main sanctions are as follows:

Financial fines

Corrective measures

In addition to financial fines GDPR empowers supervisory authorities which in Luxembourg, is the CNPD to impose non-monetary corrective measures such as:

An example of the enforcement of these fines took place in 2021 when the National Commission for Data Protection imposed a record fine of 746 million euros on Amazon Europe Core for failing to respect EU data protection. This was the largest penalty ever imposed under these rules.

NOTE:

Practical advice to comply with the GDPR

Finally, let's review some practical tips that companies can apply to comply with the GDPR.

&nbsp;Map data collection, purpose, storage, and access to detect risks and improve management.

🗂 Identify and organize personal data

Maintain detailed records of data purposes, categories, recipients, and security measures.

📜 Keeping a record of processing activities

Justify data collection with legal grounds like consent, contracts, or legal obligations.

✅ Ensuring a lawful basis for processing

Appointing a DPO when required helps avoid legal sanctions and ensures compliance.

🏛 Appointing a Data Protection Officer (DPO)

Protect data with encryption, access control, audits, and breach response plans.

🔒 Implement adequate security measures

Ensure individuals can access, modify, or delete their data as per GDPR guidelines.

👤 Respecting the rights of data subjects

Identify and mitigate risks in high-risk data processing activities before proceeding.

⚖ Conduct Impact Assessments (DPIA)

Verify adequate protection when transferring personal data outside the EEA.

🌍 Monitor international data transfers

Regular training ensures employees understand their data protection responsibilities and best practices.

🎓 Train staff

Large corporations benefit from legal and technical specialists to navigate GDPR complexities.

💡 Seek expert advice

All companies in Luxembourg that process or control the personal data of individuals within the European Union are required to comply with the GDPR. This includes businesses of all sizes in all sectors, regardless of whether the data processing occurs in Luxembourg or elsewhere. The GDPR also applies to non-EU companies offering goods or services to individuals in the EU or monitoring their behavior.&nbsp;

Under the GDPR, personal data is defined as any information that can directly or indirectly identify an individual. This includes names, identification numbers, location data, online identifiers (e.g., cookies or IP addresses), and physical, physiological, genetic, mental, economic, cultural, or social identity data. Sensitive data, political opinions, health information, and biometric data are afforded additional protection.

In the event of a data breach, companies must notify the Luxembourg CNPD (Commission Nationale pour la Protection des Données) within 72 hours unless the breach is unlikely to pose risks to individuals' rights. If the breach presents a high risk, affected individuals must also be informed promptly. Companies should document all breaches and implement measures to prevent future incidents.

In this article, we will examine GDPR's main features, obligations, and impact on Luxembourg companies.

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Qu'est-ce que le RGPD?

Le Règlement général sur la protection des données (RGPD) est une loi européenne relative à la protection des personnes physiques à l'égard du traitement de leurs données à caractère personnel et à la libre circulation de ces données au sein de l'Union européenne. Cette loi a marqué un tournant dans la protection de la vie privée et des droits numériques en Europe, elle constitue le cadre réglementaire européen le plus robuste en matière de protection de la vie privée et son objectif principal est de donner aux citoyens le contrôle de leurs données personnelles tout en facilitant un environnement réglementaire cohérent pour les entreprises opérant en Europe.

Le Parlement européen a adopté ce règlement le 27 avril 2016 après quatre ans de négociations législatives et ses dispositions sont directement applicables dans tous les États membres de l'UE depuis le 25 mai 2018.

Le règlement RGPD établit les droits suivants pour tous les individus, qu'ils soient ou non citoyens de l'Union européenne :

De plus, le RGPD ne se limite pas aux entreprises européennes, il couvre toute organisation qui traite les données personnelles des citoyens européens. Cela signifie que le RGPD affecte également les organisations situées en dehors de l'UE si elles traitent des données liées à l'offre de biens ou de services à des individus dans l'UE ou si elles surveillent le comportement des individus dans l'UE, par exemple au moyen de cookies ou d'outils d'analyse.

Le Luxembourg : un pôle financier et numérique sous la réglementation du RGPD

Le RGPD étant un règlement et non une directive, il est directement contraignant et applicable et n'offre pas de flexibilité aux États membres pour ajuster certains aspects de la loi. Cependant, chaque État a la possibilité d'adopter des lois nationales pour transposer les nouvelles dispositions du RGPD dans le droit national. Ainsi, pour incorporer dans le pays la loi RGPD, le Luxembourg a fait exactement cela par le biais de la<a href="https://legilux.public.lu/eli/etat/leg/loi/2018/08/01/a686/jo"> loi du 1er août 2018</a>, qui est entrée en vigueur le 20 août 2018.

La Commission nationale pour la protection des données (CNPD) est l'entité chargée de surveiller et de faire respecter le RGPD au Luxembourg. Elle a notamment pour fonction d'enquêter sur les éventuelles violations du RGPD, de fournir des conseils aux entreprises sur leurs obligations légales, d'évaluer la conformité des processus de traitement des données par le biais d'audits, de collaborer avec d'autres autorités nationales et internationales dans les cas transfrontaliers et, si nécessaire, d'imposer des sanctions aux entreprises.

Obligations du RGPD et impact sur les entreprises luxembourgeoises

Le Luxembourg s'est imposé comme l'un des principaux centres financiers et technologiques en Europe et dans le monde et abrite un grand nombre d'entreprises, des startups innovantes aux grandes sociétés. Beaucoup de ces entreprises, en particulier dans des secteurs tels que la finance et les services numériques, traitent un volume important de données personnelles. Le règlement RGPD a alors un impact énorme sur toutes ces entreprises qui sont soumises à un grand nombre d'obligations afin d'opérer en conformité avec la loi. Donc, nous verrons ci-dessous les principales obligations auxquelles elles sont soumises.

Respecter les principes de base du traitement des données

Les entreprises au Luxembourg doivent respecter les principes fondamentaux du RGPD lorsqu'elles traitent des données à caractère personnel :

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Base légale pour le traitement des données

Avant de traiter des données personnelles, les entreprises doivent identifier une base juridique valide en vertu du RGPD qui leur permet de le faire. Il peut s'agir du consentement explicite des personnes concernées, de contrats signés, du respect d'obligations légales ou d'intérêts commerciaux légitimes, à condition que ceux-ci n'empiètent pas sur les droits individuels. Le consentement doit être donné de manière libre, éclairée et vérifiable, ce qui signifie que les entreprises ne peuvent pas supposer un consentement tacite ou utiliser des documents ambigus pour l'obtenir.

Enregistrement des activités de traitement

Les organisations sont tenues de tenir un registre interne documentant toutes leurs activités de traitement des données. Ce registre doit inclure les finalités du traitement, les catégories de données traitées, la durée de conservation des données ainsi que les mesures de sécurité mises en œuvre.

Désignation d'un délégué à la protection des données (DPD)

Lorsque le traitement des données comporte des risques élevés, tels que la surveillance systématique ou à grande échelle de données sensibles, les entreprises doivent nommer un délégué à la protection des données (DPD) qui doit superviser la conformité au RGPD et conseiller l'entreprise. Bien que toutes les entreprises n'aient pas besoin d'un DPO, beaucoup choisissent d'en nommer un volontairement pour assurer une gestion adéquate.

Évaluations d'impact sur la protection des données (DPIA)

Si les activités de traitement représentent un risque élevé pour les droits et libertés des personnes concernées, les entreprises doivent réaliser une étude d'impact sur la protection des données (DPIA). Cette étude doit permettre d'analyser les risques associés et d'établir des mesures pour les atténuer et si elles ne peuvent pas minimiser le risque, elles doivent consulter la CNPD avant de poursuivre.

Notification des failles de sécurité

En cas de faille de sécurité affectant des données personnelles, les entreprises doivent notifier la CNPD dans les 72 heures et si l'incident génère un risque important pour les droits des personnes concernées, elles doivent également les informer directement.

Droits des personnes concernées

Les organisations doivent mettre en place des mécanismes permettant aux personnes d'exercer leurs droits d'accès, de rectification, d'effacement, de portabilité et d'opposition au traitement de leurs données. En outre, le responsable du traitement est tenu de répondre aux demandes de la personne concernée sans retard injustifié et au plus tard dans un délai d'un mois.

Mesures de sécurité

Le RGPD exige la mise en œuvre de mesures techniques et organisationnelles pour sauvegarder les données. Cela comprend le cryptage, le contrôle d'accès, les politiques d'anonymisation et la formation sur le RGPD au Luxembourg pour le personnel de l'organisation. Ces mesures doivent être adaptées au niveau de risque associé au traitement et démontrer l'engagement de l'entreprise en faveur de la protection des données.

Transferts internationaux de données

Lorsqu'elles transfèrent des données personnelles en dehors de l'Union européenne, les entreprises doivent s'assurer que le pays destinataire offre un niveau de protection adéquat.

Amendes et sanctions

Le RGPD met en place un régime de sanctions sévères pour garantir la conformité. Les principales sanctions sont les suivantes :

Amendes financières :

Mesures correctives :

En plus des amendes financières, le RGPD habilite les autorités de contrôle qui, au Luxembourg, est la CNPD à imposer des mesures correctives non monétaires telles que :

Un exemple de l'application de ces amendes a eu lieu en 2021, lorsque la Commission nationale de protection des données a infligé une amende record de 746 millions d'euros à Amazon Europe Core pour non-respect de la protection des données de l'UE. Il s'agissait de la plus grande pénalité jamais imposée en vertu de ces règles.

Conseils pratiques pour se conformer au RGPD

Pour finir, passons en revue quelques conseils pratiques que les entreprises peuvent appliquer pour se conformer au RGPD.

Dans cet article, nous examinerons les principales caractéristiques de ce règlement, les obligations qu'il entraîne et son impact sur les entreprises luxembourgeoises.

Le RGPD et son impact sur les entreprises luxembourgeoises

GDPR and its impact on Luxembourg companies

The number of entrepreneurs in the country, which in 2019 was even higher than the European average, saw a sharp fall in the space of the last 3 years — from 10,2% to 6,9%. But with recently renewed interest in private ventures, many residents and non-residents alike believe that registering a company in Luxembourg is a step towards a professional apex.&nbsp;

In 2013 to 2020 there have been 27,400 businesses created. Almost half of them — in the knowledge-based service industry: professional, scientific and technical services, education, health, information and communication.

The Luxembourg government has been working on making life easier for entrepreneurs by simplifying the administrative procedures. Now the majority of steps can be done online through governmental portal MyGuichet, but this option is available rather to those who already have access to government services with a personal account.

Preparation steps and timeline for paperwork to open a company in Luxembourg

The entire series of procedures for <a href="https://easybiz.lu/incorporation">formation of a business</a> can now take 1 to 4 weeks from start to finish, explains the House of Entrepreneurship. Sometimes timeframes can be longer for certain commercial activities and depending on your unique case.

Before opening a company, you must preview a number of key issues, depending on your personal case. Here are the questions you might ask yourself that will influence your entrepreneurial journey roadmap.

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How can I as a foreigner start a business in Luxembourg?

While the incorporation process can be done remotely by both residents and non-residents, the company will need a physical address on the territory of the Grand Duchy to operate legally. The director (i.e. the holder of the <a href="https://easybiz.lu/en/blog/how-to-obtain-a-business-permit-in-luxembourg">business permit</a>) is also required to manage the company from Luxembourg and be physically present and ready to run the company.

If you come from outside the EU, you will need to to ensure that all visa obligations are met and you can stay in the country legally. Although there is no special visa programme for entrepreneurs, there is a close equivalent — residence permit for self-employed individuals. With this status you will be able to choose any form of business, including sole-proprietorship. In that case, to speed up the process, the application for the long-stay authorization to the Ministry of Foreign Affairs is submitted jointly with the application for business permit to the Ministry of Economy.

What is the best legal ground for the project?

Choosing the right type of company for your development plan is an important step. Considerations can cover everything from how many people you want on your team to how you want to share responsibility and profits. The most popular forms of limited companies are the <a href="https://easybiz.lu/en/blog/sa-luxembourg-company">SA</a> and <a href="https://easybiz.lu/fr/blog/creation-sarl-luxembourg">SARL</a>, while sole entrepreneurs with a smaller start-up budget can benefit from less complex structures, <a href="https://easybiz.lu/en/blog/creation-sarl-s-luxembourg">SARL-S</a> and other one-person company forms.

Do I move an existing business, or start a brand new company?

If you have a working company in another country, you can just open a <a href="https://guichet.public.lu/en/entreprises/creation-developpement/constitution/filiale-succursale/filiale-ou-succursale.html">branch office</a> in Luxembourg. It simplifies the administrative procedures of incorporation, especially compared to a <a href="https://guichet.public.lu/en/entreprises/creation-developpement/constitution/filiale-succursale/filiale-ou-succursale.html">subsidiary</a>, another option for existing businesses, which is essentially like opening a new, legally independent company. Keep in mind that the taxation regimes are also different for those two.

Luxembourg for businesses

Anyone who has done their homework on Luxembourg is most likely aware of the common attractions, such as one of the highest average salaries in Europe, the country's beautiful rural landscape with castles, and the proximity to major EU players such as France and Germany. But what if you've come to build a company?

First of all, the country is quite petite and latest estimates show that <a href="https://www.researchluxembourg.org/en/luxembourg-becomes-the-first-oecd-country-with-a-majority-foreign-born-population/">60,7% of its workforce is foreign-born</a>. The village-tempered vibe offers easy access to highly-motivated professional networking and skilled workers from around the world. There are 3,300 investment funds in the country managing net assets of €5.1 billion, so finance options are broad. Economic and political stability is a big plus in today's world, as is a high level of digitalisation of services.

The second best thing is that you will find it easy to communicate here. There are three official languages in Luxembourg, and people generally speak Luxembourgish, Portuguese, French, English and Italian. For entrepreneurs, it can be a blessing that you can file initial paperwork in English if your French (official government language) is not yet proficient.

On the downside, it is expensive to rent a flat, it may cost you 1,500 to 2,800 euros per month. As we mentioned, a business permit holder will need to be physically present, so there is no escaping the registration at the commune with the real address. And be aware that you will eventually need to speak French while living in the country. No need to mention that to gain citizenship and one of the most powerful passports in the world, one must learn the national language.

The profile of the entrepreneur in the country can give you another perspective on the upcoming journey. The typical entrepreneur in Luxembourg is most likely a man (8.4%) rather than a woman (5.3%) and falls within the age range of 35 to 54 years old. Entrepreneurs are more often foreigners (8.2%) compared to nationals (5%). A significant proportion, 10%, possess higher levels of education, while 4% have lower educational attainment.

How to choose correct business form in Luxembourg

A clear understanding of your business objectives, operational needs and legal obligations is needed to choose the right type of company for your specific business. Start by considering the scale and nature of your business activities. Consider how much personal liability you are prepared to accept and whether you will need access to external finance.&nbsp;

A sole proprietorship may suit those seeking simplicity, while partnerships or companies may be necessary for shared responsibilities or larger ventures.

Next, review the regulatory and tax implications of each form of business. Consider how much administrative complexity you can handle and how each form fits your plan. Limited liability companies offer personal asset protection, but may require <a href="https://easybiz.lu/accounting">professional help to keep up with the extensive paperwork</a>.

Forms of businesses popular in the country

Sole proprietorship companies are tailored to freelancers and individuals who run their own businesses independently. This structure is straightforward to set up, requiring minimal documentation and a simple registration process. Yet, it comes with unlimited personal liability, meaning that the owner is personally responsible for all business debts and obligations.

Capital companies are great for businesses with multiple owners and long-term growth plans. This is the best option if you want to attract private funding. Founders benefit from limited liability, which means their personal assets are usually protected from business debts. But they also mean more complicated set-up procedures, stricter regulations, and more serious requirements.

There are three main types of capital companies in Luxembourg:

Cooperative companies exist for mutual benefit and more flexible managerial structures. Owned and run by employees themselves without minimum share capital requirement, this is a suitable option for teams working together and sharing resources.

There are two different types though, with distinctive differences:

Partnerships are forms of business, created for companies, run by at least two people, who are equally sharing responsibilities, profits, and liabilities. They are designed for ventures where owners bring complementary skills, resources, or expertise to the table. Partnerships are relatively simple to establish and maintain, with fewer formalities compared to capital companies.

There are three main forms of business partnerships:

Costs of setting up a company in Luxembourg

Administrative costs of setting up a company in Luxembourg in 2025 range from 1,200 to 3,200 euros. The cost can sufficiently grow from notary expenses, TVA registration and other official governmental fees applied to procedures. Make sure to plan the budget for obtaining a certificate from the Luxembourg Company Register and your initial business licence.

The final cost of starting a new company in Luxembourg depends largely on the chosen legal form because of the shared capital required.&nbsp;

In the table below, you will find the full list of requirements and costs of setting up a company in Luxembourg, depending on its form, and other relevant details to consider before opening a company.

Taxes for businesses in Luxembourg

The primary tax for companies in Luxembourg is <a href="https://easybiz.lu/en/blog/luxembourg-corporation-tax">corporate income tax</a>, applied to profits earned by both resident and non-resident companies. The amount of corporate tax rate in Luxembourg depends on the taxable income according to the rates:

Resident companies, defined as those with their registered office or effective management in Luxembourg, are taxed on worldwide income. However, income derived from permanent establishments abroad may be exempt under Luxembourg’s double taxation agreements with over 80 countries. Non-resident companies are taxed on Luxembourg-source income, but only if there is sufficient nexus (e.g., a permanent establishment or economic bond).

Is Luxembourg a tax haven?

With a corporate tax rate close to the 2024 European average of 21.1%, the country attracts businesses with its many tax advantages that ease the burden. For instance, companies operating in Luxembourg can benefit from an 80% exemption on income generated from intellectual property rights, and a tax consolidation regime that facilitates collaboration for joint ventures.&nbsp;

Luxembourg's business-friendly policies, central European location and stable economy continue to attract entrepreneurs and multinationals seeking growth in a dynamic, forward-looking market. KPMG, Ferrero, Amazon, Millicom, Paypal, Skype, Delphi and many others have chosen the country as the location for their European headquarters.

Step-by-step guide to opening a company in Luxembourg with costs

Since registering a business in Luxembourg requires multiple steps and may involve other parties, it is important to plan everything and above all to have a good understanding of the process itself. The most important thing to remember is that your most valuable resource is time — some documents give you just 90 days to keep them up to date.

How to open a company in Luxembourg?

Before beginning any legal or administrative steps, it’s crucial to establish a solid business plan. This document outlines the objectives of your business, its operational model, target market, marketing strategies, organizational structure, and financial projections. A well-prepared business plan serves as your roadmap, helping guide decisions and attract potential investors or secure financing. It also allows you to assess the viability of your business and foresee challenges and opportunities.

Step 2. Choose the structure for your business

Selecting the most appropriate legal structure for your company is critical. As discussed in the previous sections, you can choose from a variety of company types, such as SARL, SA, SCS, or SCSp, among others. Each structure has different requirements, levels of liability, and capital investment, so make sure to choose the one that best fits your business needs.

Step 3. Obtain the necessary permits

Some forms of companies in Luxembourg must obtain the appropriate governmental permits. If your company will engage in commercial, skilled crafts, industrial activities or certain liberal professions, you acquire a business permit. This ensures that your business complies with Luxembourg's legal and regulatory requirements.

You can apply for this permit online via<a href="https://guichet.public.lu/fr/citoyens/myguichet.html">&nbsp;MyGuichet.lu</a>&nbsp;from your professional space or send a postal application to the General Directorate for SME, Craft and Retail. This process is vital to ensure that your business is legally permitted to operate in Luxembourg.

Address:&nbsp;19-21 Boulevard Royal
Phone: (+352) 24 77 47 00
Working hours: Monday to Friday from 9:00 to 16:30

Step 4. Choose a company name from available

Before you can officially register a company in Luxembourg, you must check the availability of your chosen business name. This is done by submitting a request for a<a href="https://www.lbr.lu/mjrcs/jsp/IndexActionNotSecured.action?time=1725354038143"> certificate of name availability</a> to the Luxembourg Business Registers (LBR) electronically. It’s important to ensure that your company name is unique and not already in use by another business.

Step 5. Draft the Articles of Association

The articles of association are the legal documents that define the internal rules of the company, the rights and obligations of the shareholders, and the management structure. These articles should include:

For certain legal structures, the articles of association must be drafted and formalized by a notary. The assistance of a professional is strongly recommended for drafting the articles of association.

Step 6. Sign it with notary, if necessary for your structure

If the legal structure of the company requires notarial formalization (e.g., SARL or SA), the founding shareholders must sign the articles of association in the presence of a notary. This step is essential to officially establish the company.

Step 7. Open a business bank account

For companies such as SARL or SA, you must <a href="https://easybiz.lu/en/blog/open-business-bank-account-luxembourg-guide">open a bank account</a> in the name of the company being formed to deposit the required minimum share capital. Once the funds are deposited, the bank will issue a certificate of deposit, which is necessary for the company’s official registration.

Once the articles of association have been finalized, the company must be registered with the Luxembourg Trade and Companies Register (RCS). Registration with the RCS is a mandatory step in the company formation process and makes the business officially recognized under Luxembourg company law.

If your business will employ workers, you must register it with the Common Social Security Centre (CCSS). This registration is necessary to manage social security contributions for both employees and, if applicable, the business owner or managing director.

Address:&nbsp;4 Rue Mercier, Gare
Phone: (+352) 40 14 11
Website:&nbsp;ccss.public.lu
Working hours: Monday to Friday from 8:00 to 16:00

Step 10. Register for VAT (if applicable)

If your company expects to generate more than 35,000 euros per year in revenue, you are required to register for Value Added Tax (VAT) with Luxembourg’s tax authorities. <a href="https://easybiz.lu/register-for-vat-in-luxembourg">VAT registration</a> ensures compliance with Luxembourg’s tax laws and enables the company to collect and remit VAT on sales and services.

Administration de l'enregistrement, des domaines et de la TVA

Address: 1-3 Avenue Guillaume
Phone: (+352) 24 78 08 00
Website: pfi.public.lu

These steps will help you to grasp the process of registering your company in Luxembourg. The procedures are streamlined, and professional help is available to first time entrepreneurs in the country, provided by the Chamber of Commerce. To fully optimize the process and keep it remote, you can choose the help of professionals.&nbsp;

If you are hiring employees look into contracts, salaries and work permits if needed. Make sure all processes adhere to local employment laws, there are plenty of resources online to guide you through, and consider having your company lawyer, besides your accountant. Consider workplace safety assessment, if in a physical office, and possibly safety training for your employees if needed. Develop GDPR policies.

If you’re seeking limited liability and a flexible structure, a SARL (Private Limited Company) is common for small to medium businesses. For larger enterprises or businesses looking to go public, a Limited Liability Company (SA) may be more suitable. Other structures like SCS or SCSp are often used for investment funds and partnerships. In Luxembourg, you can change company structures within the same business.

Most businesses in Luxembourg require a business permit, especially those involved in commercial, industrial, or skilled craft activities, or liberal professions. The permit ensures that the business complies with Luxembourg's regulatory framework. It is issued by the Ministry of the Economy, and applicants must meet specific criteria, such as having professional qualifications and proving good standing. Without this permit, the business cannot legally operate.

Yes, <a href="https://easybiz.lu/en/blog/can-a-foreigner-start-a-business-in-luxembourg">a foreigner can start a business in Luxembourg</a>. There are no restrictions on non-residents or foreigners owning or establishing companies in the country. However, certain permits or visas may be required to reside and work in Luxembourg. It is recommended to consult with legal or business advisors to understand any specific residency or visa requirements for foreign entrepreneurs.

This article will help you get started, plan the budget, and open your own company.

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Le nombre d'entrepreneurs dans le pays, qui était encore plus élevé que la moyenne européenne en 2019, a connu une forte baisse au cours des trois dernières années, passant de 10,2 % à 6,9 %. Mais avec le récent regain d'intérêt pour les entreprises privées, de nombreux résidents et non-résidents estiment que l'enregistrement d'une société au Luxembourg est une étape vers l'apogée professionnelle.

Entre 2013 et 2020, 27 400 entreprises ont été créées. Près de la moitié d'entre elles opèrent dans le secteur des services fondés sur la connaissance : services professionnels, scientifiques et techniques, éducation, santé, information et communication.

Le gouvernement luxembourgeois s'est efforcé de faciliter la vie des entrepreneurs en simplifiant les procédures administratives. Désormais, la majorité des démarches peuvent être effectuées en ligne via le portail gouvernemental MyGuichet, mais cette option n'est accessible qu'à ceux qui ont déjà accès aux services gouvernementaux avec un compte personnel.

Étapes de préparation et calendrier des formalités administratives

L'ensemble des procédures de création d'une entreprise au Luxembourg peut désormais prendre de 1 à 4 semaines du début à la fin, explique la Maison de l'entrepreneuriat. Les délais peuvent parfois être plus longs pour certaines activités commerciales et en fonction de votre cas particulier.

Avant de créer une entreprise, vous devez examiner un certain nombre de questions clés, en fonction de votre cas personnel. Voici les questions que vous pouvez vous poser et qui influenceront la feuille de route de votre parcours entrepreneurial.

SARL | SARL-S en 5 jours. Processus simple et 100 % en ligne.

Comment puis-je, en tant qu'étranger, créer une entreprise au Luxembourg ?

Bien que le processus de constitution puisse être effectué à distance par les résidents et les non-résidents, la société devra disposer d'une adresse physique sur le territoire du Grand-Duché pour fonctionner légalement. Le directeur (c'est-à-dire le titulaire du permis d'exploitation) est également tenu de gérer la société depuis le Luxembourg et d'être physiquement présent et prêt à gérer une société.

Si vous venez d'un pays extérieur à l'UE, vous devrez vous assurer que toutes les obligations en matière de visa sont remplies et que vous pouvez rester dans le pays en toute légalité. Bien qu'il n'existe pas de programme de visa spécial pour les entrepreneurs, il existe le permis de séjour pour les travailleurs indépendants. Ce statut vous permet de choisir n'importe quelle forme d'entreprise, y compris l'entreprise individuelle. Dans ce cas, pour accélérer le processus, la demande d'autorisation de long séjour auprès du ministère des affaires étrangères est soumise conjointement à la demande de permis d'exploitation auprès du ministère de l'économie.

Quelle est la meilleure base juridique pour le projet ?

Choisir le bon type d'entreprise pour votre plan de développement est une étape importante. Les considérations vont du nombre de personnes que vous voulez dans votre équipe à la manière dont vous voulez partager les responsabilités et les bénéfices. Les formes les plus populaires de sociétés à responsabilité limitée sont la <a href="https://easybiz.lu/fr/blog/luxembourg-societe-anonyme">SA</a>&nbsp;et la <a href="https://easybiz.lu/fr/blog/avantages-et-inconvenients-sarl">SARL</a>, tandis que les entrepreneurs individuels disposant d'un budget de démarrage plus modeste peuvent bénéficier de structures moins complexes, SARL-S et d'autres formes de sociétés unipersonnelles.

Dois-je transférer une entreprise existante ou créer une nouvelle entreprise ?

Si vous avez une société en activité dans un autre pays, vous pouvez simplement ouvrir une <a href="https://guichet.public.lu/fr/entreprises/creation-developpement/constitution/filiale-succursale/filiale-ou-succursale.html">succursale</a>&nbsp;au Luxembourg. Cela simplifie les procédures administratives de constitution, surtout par rapport à une&nbsp;<a href="https://guichet.public.lu/fr/entreprises/creation-developpement/constitution/filiale-succursale/filiale-ou-succursale.html">filiale</a>, une autre option pour les entreprises existantes, qui revient essentiellement à ouvrir une nouvelle société juridiquement indépendante. N'oubliez pas que les régimes fiscaux sont également différents pour ces deux types d'entreprises.

Le Luxembourg pour les entreprises

Quiconque s'est renseigné sur le Luxembourg connaît très probablement ses attraits communs, tels que l'un des salaires moyens les plus élevés d'Europe, le magnifique paysage rural du pays avec ses châteaux, et la proximité d'acteurs majeurs de l'UE tels que la France et l'Allemagne. Mais qu'en est-il si vous êtes venu pour créer une entreprise ?

Découvrez les types, la création, la révocation et les exigences d'une procuration.

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