An operating company in Luxembourg, ready to trade
For trading, services, IT, consulting and e-commerce: the S.à r.l., the business permit Luxembourg requires before you trade, VAT registration, payroll and the office that makes it all work. We set it up and run the compliance side, so you can sell.
Free first call. Fixed quote within one business day.
A trading company is not a holding with a website
Luxembourg treats an operating company very differently from a holding. The permit, the office and the manager decide whether you can start at all.
Owns shares, does not trade
No business permit, no VAT in most cases, a domiciliation address can do.
- Participation exemption on dividends and gains
- Minimum net wealth tax each year
- Board meetings and books in Luxembourg
Sells goods or services
Needs a business permit, a real place of business, a manager who runs it and VAT registration.
- Business permit (autorisation d'établissement)
- Fixed establishment, not only a domiciliation
- VAT returns, payroll if you hire, yearly accounts
Your Luxembourg operating plan
Five questions. You get the steps in order, the permits, the VAT regime, payroll and the points to fix, and can send it to us as a brief.
A planning aid, not legal advice.
1. What will the company do?
2. Will you hire staff?
3. Selling to consumers in other EU countries?
4. Where will the company work from?
5. Who will run it day to day?
The rules in 2026
What an operating company in Luxembourg must have and do. Amounts are statutory, not our fees.
From first call to first invoice
Plan and documents
Activity, manager, office, capital. KYC on founders and the permit file.
Incorporation
Notary deed and RCS registration; the permit application runs in parallel.
Permit and VAT
Business permit from the Ministry, VAT number, employer registration if you hire.
Trade
Bank account, invoicing, and we take over bookkeeping, VAT and payroll.
What we run for you every month and year
One team for the monthly and yearly side, so nothing is missed.
VAT returns
Annual, quarterly or monthly, filed on time through eCDF.
Payroll
Payslips, CCSS declarations, withholding tax.
Bookkeeping and accounts
Monthly books, yearly accounts filed at the RCS.
Tax returns
Corporate, municipal and net wealth tax returns.
Permit upkeep
Changes of manager, address or activity reported to the Ministry.
Can I open a company in Luxembourg without living there?+
Yes, the company can be owned from anywhere. But the business permit needs a manager who actually runs the business, and a place of business in Luxembourg. Many founders appoint a resident manager or move.
Is a domiciliation address enough for a trading company?+
No. A holding can use a domiciliation, but the business permit requires a fixed establishment from which the company is managed. A serviced office can work if the activity is really run from it.
How long does the business permit take?+
The Ministry decides within three months of a complete file; if it does not reply, the permit is deemed granted. The company can be incorporated meanwhile but cannot trade.
S.à r.l. or SARL-S?+
The SARL-S starts from EUR 1 but is only for individual founders, one per person, and needs the permit before registration. The S.à r.l. suits anything with partners, investors or growth plans.
Do I need to register for VAT from day one?+
Below EUR 50,000 turnover you can choose the franchise, but you then charge no VAT and recover none. Most B2B businesses register at once.
Related pages and tools
Law in English
The legal texts behind this page
Read the provisions themselves, translated into English article by article, with the original alongside.
Case law in English
What the courts decided
Our reviews of the leading judgments on these rules, with every provision linked to the English text.