Guidance for UK businesses on rules for selling services to Luxembourg.
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.
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
The UK Centre for Professional Qualifications (UK CPQ) provides practical assistance and advice to:
- professionals who qualified overseas and are interested in working in the UK
- UK professionals seeking to practise overseas
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:
‘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.