What Counts as a Fixed Place of Operation for a Business Permit in Luxembourg?

To get a business permit (autorisation d’établissement) in Luxembourg, you must have a fixed place of operation (établissement fixe) — a physical address in Luxembourg with infrastructure suitable for your activity.

Short answer: If you provide intellectual services (IT consulting, translation, accounting, coaching), your home address is usually enough. If you run a shop, restaurant, or craft workshop, you need a commercial space.

What does the law require?

The law says the business permit is only granted if there is a physical installation in Luxembourg that includes infrastructure suitable for the nature and scale of the activity.

This means:

• The address must be in Luxembourg — not across the border
• The space must be appropriate for what you do — a home office is fine for a consultant, but not for a bakery
• You must provide a copy of your lease agreement or a residence certificate (certificat de residence) as proof

Working from home

For many self-employed people — especially in IT, consulting, and liberal professions — working from home is the simplest and most common option.

What you need:

• A residence certificate (free, from your commune) confirming your address in Luxembourg
• That’s it — no special permission or separate commercial lease required

Your home address will appear on your business permit. If you later move to a separate office, you will need to update your permit.

Renting an office or commercial space

If your activity requires dedicated premises (retail, craft, HORECA), keep these points in mind:

• Check your activity type first — make sure the space you rent is suitable for the business permit you are applying for. A residential apartment is usually not approved for a restaurant.
• Get the lease signed before applying — the Ministry needs a copy of your lease agreement with the application.
• Check local zoning rules — some communes have restrictions on commercial activities in residential areas.

Practical tip: If you are unsure whether your planned premises will be accepted, ask the House of Entrepreneurship before signing a lease. It is free and can save you from an expensive mistake.

Coworking spaces

A coworking space can work as your fixed premises, provided:

• You have a dedicated address (not just hot-desking)
• The coworking provider gives you a document confirming your business address there
• The space is appropriate for your activity type

Company domiciliation does NOT count

A company domiciliation (domiciliation de societes) — where a fiduciary or service provider registers your company address at their office — is explicitly excluded by law. A domiciliation address does not constitute a fixed place of operation for business permit purposes. You need a genuine place where you actually work.

Effective management — you must be present

Having a fixed address is not enough. The person named on the business permit must also personally and regularly manage the business from Luxembourg. This means:

• You are physically present in Luxembourg on a regular basis
• You make the day-to-day business decisions yourself
• If you live abroad, you must travel to Luxembourg as often as the business requires

The Ministry can refuse or revoke a permit if the permit holder is not genuinely managing the business from Luxembourg. This is not just a formality — they do check.

Quick reference

For the full picture of all 4 business permit criteria, see our article on the 4 criteria for a business permit.

The paperwork is the boring part. What you actually do for your clients? That deserves a bravo.
💜💙 Your BravoLisa Team

This article is for general information purposes only and does not constitute professional tax, legal, or accounting advice. Every situation is different — consult a qualified professional (tax adviser, accountant, or lawyer) for advice specific to your circumstances. BravoLisa does not accept liability for decisions made based on this information.

Last updated: September 2026. Rates and thresholds may change — always verify with the relevant authorities for the most current figures.

Sources verified on 11 September 2026: Legilux — Loi du 2 septembre 2011 (droit d'établissement), Guichet LU — Autorisation d'établissement, House of Entrepreneurship.