The Grand-Duchy of Luxembourg, known, among others, for its stability and strong financial industry, has become a destination of choice for business over the years.

Nationals from an EEA country as well as Swiss nationals only have to fulfill very few conditions to open a business or become self-employed in Luxembourg (at least from an Immigration Law point of view).

The conditions are more restrictive for third country nationals.

The self-employment permit for third country nationals is subject to the following requirements:

• The person must provide evidence that he/she is in possession of the professional qualification for the given activity,
• He/she qualifies for a business license (if the activity is subject to such business license)
• That he/she is in possession of sufficient resources to exercise the contemplated activity,
• that the exercise of the given activity serves the interests of the country.

The interests of the country for the contemplated activity are assessed in terms of economic utility, ie:

• a response to an economic need,
• the integration of the activity in the national or local economic context,
• the viability and sustainability of the project,
• job creation,
• investment (especially in research and development),
• innovative activity or specialization,
• or in terms of social or cultural interest.

Once the application has been approved, the third country national can request the self-employment permit if he/she proves to have an appropriate accommodation.

It should finally be noted that a director or manager of a Luxembourg company holding a business license or an agreement delivered by the Ministry, shall request a self-employed permit in case he/she is the legal representative of the company without relationship of subordination towards the company.

If this director or manager has a relationship of subordination towards the company and has concluded an employment agreement, he/she shall apply for a specific employment work permit (which is subject to other requirements both for the application and the company).

Please do not hesitate to contact us for any further questions.