Guidance

Luxembourg: providing services and travelling for business

Guidance for UK businesses on rules for selling services to Luxembourg.

• From: Department for Business and Trade, Foreign, Commonwealth & Development Office, Department for International Trade and Department for Business, Energy & Industrial Strategy
• Published: 11 March 2019
• Last updated: 11 June 2021 — See all updates

Read this page in combination with the general guidance for EEA countries and Switzerland.

The authoritative source for Luxembourg market regulations is the Luxembourg government. This guidance links to official Luxembourg sources wherever possible.

The Luxembourg government has published information on citizens’ rights and access to labour markets.

Trade and services regulations in Luxembourg

If you are a UK business providing services in Luxembourg, you will need to follow Luxembourg regulations about:

• getting an authorisation or a licence to provide a service
• complying with local business regulations
• EEA nationality requirements which could prevent you from providing services in some sectors

The Luxembourg e-government portal for service providers can help you to:

• check what you need to know about providing services in Luxembourg
• understand local regulations
• complete the relevant administrative procedures online

Consider appointing an English-speaking lawyer in Luxembourg to help you comply with specific regulations.

To check if EEA nationality requirements apply to you, contact the appropriate competent authority.

Trade reservations

To sell or provide services to customers in Luxembourg, you must follow local laws. If in doubt, you should get professional advice.

Reservations are part of the Trade and Cooperation Agreement. They reserve the right of each party to keep or make new laws restricting investment, or the sale of services, in ways that would otherwise breach the rules in the agreement.

Check which reservations apply to the sale of services from the UK to Luxembourg. This includes an interactive tool to find reservations that are already in place.

VAT on sales of digital services

To use the UK’s VAT Mini One Stop Shop (MOSS) to declare sales of digital services to EU consumers, businesses need to register for MOSS in an EU member state.

Find out more about paying VAT on sales of digital services.

Ownership of companies registered in Luxembourg

If you have a UK business, you might face restrictions on your ability to own, manage or direct a registered company in Luxembourg.

For information about setting up and running a business in Luxembourg, please visit the e-government portal for service providers.

Read more about this in our guidance relating to the EEA and Switzerland.

Ownership of legal firms in Luxembourg

If you are a UK legal professional who has investments in law firms in Luxembourg, you should contact the Luxembourg Bar Association (website in French) for information on the implications for your investment.

Business travel and entry requirements

UK business travellers and service providers may need a visa, work permit or other documentation.

Check our travel to Luxembourg for work guide for detailed information on:

• types of visa and work permit routes available
• exemptions that may apply to you or the activity you are planning to undertake

The Luxembourg Administrative Guide has more information about:

• visas including intra-corporate transfers
• work and residence permits
• supporting documentation
• other conditions

Check which actions travellers visiting Europe need to take.

Social security payments for employees

Check if you need to pay National Insurance in the UK or social security contributions in Luxembourg.

Recognition of professional qualifications

To check what you need to do in Luxembourg, read our guidance on professional qualifications in the EEA and Switzerland.

If you need to take action to secure the recognition of your professional qualification in Luxembourg, these sources can help you:

• Luxembourg NARIC, the information centre for the recognition of professional qualifications
• the Luxembourg single point of contact
• information on citizens’ rights published by the Luxembourg government which includes information on Mutual Recognition of Professional Qualifications

UK statutory auditors working in Luxembourg

For UK statutory auditors, the Commission de Surveillance du Secteur Financier Luxembourg should be able to provide further information.

Data transfer and GDPR

On 28 June 2021, the EU formally adopted ‘adequacy decisions’ for the UK, delivered through:

• Article 45 of the GDPR
• Article 36 of the Law Enforcement Directive

‘Adequacy decisions’ allow for the ongoing free flow of personal data from the EU/EEA to the UK.

Read guidance on using data in your personal business or other organisation.

Published 11 March 2019
Last updated 11 June 2021 + show all updates

1. 11 June 2021

   Added 'Trade reservations' guidance. Updated 'Recognition of professional qualifications' with new UK contact point.

2. 28 December 2020

   Updated the following sections to reflect the changes created by the UK and EU Trade and Cooperation Agreement: overview, trade regulations, VAT on sales of digital services, business travel and entry requirements, social security payments for employees, recognition of professional qualifications, and data transfer and GDPR.

3. 30 November 2020

   Guidance for ‘Recognition of professional qualifications’ and ‘Social security payments for employees’ updated.

4. 14 October 2019

   Change to title to include travelling for business

5. 10 October 2019

   Update to 'Business travel and entry requirements' section

6. 11 March 2019

   First published.