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.
Luxembourg trade and services regulations
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.
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.
Learn 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.
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
See the latest information on all travel to Europe.
The Luxembourg Administrative Guide has more information about:
- visas including intra-corporate transfers
- work and residence permits
- supporting documentation
- other conditions
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 academic and professional recognition of 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 NARIC, the national information centre for 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
As part of the wider UK-EU Trade and Cooperation Agreement, the free flow of personal data from the EEA to the UK will continue after 1 January 2021 for no longer than 6 months, until adequacy decisions come into effect.
As a sensible precaution during this 6-month period, it is recommended that you work with EEA organisations who transfer personal data to you to put in place alternative transfer mechanisms to safeguard against any interruption to the free flow of EU to UK personal data.
Read guidance on using data in your personal business or other organisation.