6. Business Registration and Company Formation

Many independent activities require RCS registration to operate legally in Luxembourg. Commercial activities involving trade or business services typically require registration, as do artisanal activities and craft trades. Most structured business entities like SARL or SA require registration regardless of activity type.

Some liberal professions may not require RCS registration if practicing individually without a company structure, but regulations vary by profession. Verify whether your specific activity requires RCS registration as part of your initial planning.

General business registration and RCS filings: https://guichet.public.lu/en/entreprises/creation-developpement/constitution/entreprise-individuelle/immatriculation-entreprise-publication-rcs.html

Independent professionals in Luxembourg can operate under several business structures. Individual proprietorship (entreprise individuelle) means operating under your personal name with no separate legal entity, providing simplest setup but unlimited personal liability. SARL (Société à Responsabilité Limitée) creates a limited liability company separating business and personal assets, requiring minimum capital and more administrative complexity. SARL-S (simplified SARL) offers a streamlined version with just €1 minimum capital, suitable for small operations and solo entrepreneurs.

Your choice affects your liability exposure, tax treatment, administrative obligations, and growth flexibility. Most beginning independent professionals start with individual proprietorship or SARL-S for simplicity and low startup costs.

Register your business with the RCS through the MyGuichet.lu online portal. Your registration requires personal identification documents, business activity description and NACE codes, business address confirmation, your chosen business name if different from your personal name, and proof of required qualifications or authorizations.

For company structures like SARL, you must also provide articles of incorporation, shareholder information, initial capital deposit confirmation, and designation of authorized representatives. The registration process typically takes one to three weeks for standard applications.

Your business must have an official address in Luxembourg for RCS registration and ongoing operations. This address receives official correspondence and appears in public business registers.

While home addresses can sometimes serve as business addresses, some communes restrict this for certain activity types. Commercial domiciliation services offer alternative business address solutions, providing a professional address without requiring you to rent dedicated office space. These services typically include mail handling and sometimes meeting room access.