Mickaël LOC/Set up in LuxembourgFRENDE
Set-up · incorporation · substance · Luxembourg

Setting up in Luxembourg means taking five decisions in the right order.

A foreign group, entrepreneur or investor does not lose time on the incorporation itself. They lose it on what comes before and after: the authorisation, real management, the bank and the accounting calendar. I sequence these decisions, coordinate with the notary and the lawyer, then run the company.

✓Establishment authorisation 10077275, verify on the official register

Direct answer
Setting up in Luxembourg takes five decisions: the activity and its authorisation, the vehicle, management and substance, bank onboarding and the accounting and tax calendar. The real timeline is decided by the bank and the authorisation, rarely by the incorporation.
Key facts
Establishment authorisation
Required for commercial, craft and industrial activities and certain liberal professions, law of 2 September 2011
Establishment condition
A fixed place of operation, effective and permanent management, regular presence of the manager: a domiciliation is not enough (article 5)
Personal authorisation
Tied to the person who effectively manages the business, personal and revocable
Company law
Amended law of 10 August 1915 on commercial companies
Public reference
Establishment authorisation No. 10077275, nine activities, verifiable on Guichet.lu
Last verified
3 October 2026

Five decisions, in this order

  1. Activity and authorisation. Does your activity require an establishment authorisation, and who holds it? This question is dealt with before the choice of vehicle.
  2. Vehicle. SARL, SARL-S, SA, holding: the form depends on the activity, the capital, the governance wanted and the intended exit.
  3. Management and substance. Who manages, where, with which powers, and how effective management is proven with documents.
  4. Bank. Onboarding examines beneficial ownership, source of funds and the activity. It is what sets the real timetable.
  5. Accounting and tax. Chart of accounts, VAT, eCDF, RCS and RBE filings: a written calendar from day one.
What a foreign investor underestimates

An address is not an establishment. The law of 2 September 2011 expects a fixed place of operation, effective and permanent management and the regular presence of the manager. A domiciliation is not an establishment. A structure with no real management in Luxembourg often fails before the bank before it fails before the administration.

Three engagements

01 · Plan

Set-up plan

Groups and entrepreneurs who want to know what to decide, with whom and in which order.
  • Activity, authorisation and the manager concerned
  • Choice of vehicle and capital
  • Management, substance and premises
  • Roadmap: bank, accounting, calendar
Fixed feeQuoted after a first reading of the project.
Most requested
02 · Incorporation

Incorporation project management

Projects whose decisions are taken and must be executed without gaps.
  • Coordination with the notary and the lawyer
  • Capital circuit, RCS, RBE
  • Bank onboarding file
  • Registers and first resolutions
Project feeSet in writing before work starts.
03 · Operations

Resident manager and operations

Companies that need present management and kept accounts.
  • Gérant mandate held in my own name, within the perimeter of my authorisations
  • Accounting, VAT, annual accounts, filings
  • Premises with auxiliary services and substance file
  • Interface with the bank and the lawyer
Annual feeQuoted after reviewing the file. No success fee on a corporate mandate.

What my authorisations cover, and what stays outside

Step
What is delivered
Basis
Management of the incorporation project
coveredChoice of vehicle, coordination with the notary, capital, RCS, RBE, bank file.
Authorisation 10077275 / 3 · auxiliary commercial services
Accounting and filings
coveredBookkeeping, VAT, annual accounts in eCDF format, compliance calendar.
Authorisation 10077275 / 0 · accountant (comptable)
Premises and substance
coveredWorkstation or office with real access, auxiliary services, occupancy evidence file.
Authorisation 10077275 / 4 · shared workspace
Resident manager
coveredGérant or administrateur mandate in my own name; authorised manager only for the activities of my nine authorisations.
Authorisation 10077275, corporate mandates
Domiciliation
outsideSeparate regulated activity, entrusted to the partner law firm. An office lease is not a domiciliation.
Amended law of 31 May 1999
Drafting of deeds, visas and work permits
outsideNotary or lawyer registered at the bar.
Separate regulated professions
Binding tax opinion
outsideTax adviser.
Outside the perimeter

What I do not accept

  • Set-ups whose beneficial owner cannot be documented to a normal anti-money-laundering standard.
  • Structures from which only an address or a signature is expected.
  • Management of an authorised activity outside the perimeter of my nine authorisations.
  • Promises of bank timing before the file has been reviewed.

How an engagement starts

Step 01
Mutual NDA

Signed before any name, structure or counterparty is discussed.

same day
Step 02
Project review

Activity, beneficial ownership, financing, countries concerned.

indicative: 5 to 10 working days
Step 03
Written plan

Decisions to take, proposed scope of engagement, fees.

indicative: 2 to 3 weeks
Step 04
Engagement

Scope, deliverables, timetable, fees and exclusions fixed in writing.

before any start

Start with the NDA

Document · Mutual NDA · Luxembourg law
Confidentiality agreement, corporate engagements and directorships
To be signed before any name, structure or counterparty is discussed. Readable online, or downloadable as a PDF to return signed.
Draft subject to legal validation. The NDA is a structured template, not legal advice. Its scope and wording must be validated by a Luxembourg legal professional before use.

Intents covered by this page

IntentSet up in LuxembourgAuthorisation, vehicle, substance, bank.IntentCreate a company in LuxembourgProject management and calendar.Incorporation guide →IntentResident manager for a subsidiaryPresent manager and substance.Local manager page →IntentHolding and SPFChoosing the vehicle by assets.Structuring page →

Authorisation certificates to download

Each certificate is the official document issued by the Ministry of the Economy, with its QR code. Scan the QR code with the GouvCheck app, which checks the authenticity and currency of the document.

GouvCheck QR code of authorisation 10077275 / 0
10077275 / 0
Accountant (comptable)
Issued 25/03/2025
Download PDF ↓
GouvCheck QR code of authorisation 10077275 / 3
10077275 / 3
Auxiliary commercial activities and services
Issued 25/03/2025
Download PDF ↓
GouvCheck QR code of authorisation 10077275 / 4
10077275 / 4
Shared workspace and offices with auxiliary services
Issued 16/04/2025
Download PDF ↓

The authorisation is personal and revocable. Public verification: official Guichet.lu register.

Evidence and verification

Every statement on this page that can be verified independently is listed below with its source. Items that cannot yet be verified are flagged and are not presented as facts.

Claim
Evidence
Source
Establishment authorisation 10077275
verifiableNine activities, issued by the Ministry of the Economy
Public register Guichet.lu
Establishment conditions
verifiableFixed place of operation, effective and permanent management, presence of the manager
Law of 2 September 2011, art. 5
Personal authorisation, tied to the manager
verifiableStatement on the authorisation document
Establishment authorisation
Mandate capacity
declaredDeliberately limited, availability communicated when the file is opened
Statement by the holder

This page follows the site's editorial policy: a statement is either sourced or flagged. Corrections follow the corrections policy. The content is general information, not legal or tax advice.

Frequently asked questions

Do I need an establishment authorisation to set up in Luxembourg?
For commercial, craft and industrial activities and certain liberal professions, yes: the law of 2 September 2011 requires an establishment authorisation, tied to the person who effectively manages the business. A pure holding activity does not always need one. The point is checked before the choice of vehicle.
Is a domiciliation address enough?
No. The law expects a fixed place of operation, effective and permanent management and the regular presence of the manager, and a domiciliation is not an establishment. Substance is proven with documents: premises, meetings, decisions.
How long does it take to set up?
The real timeline depends on bank onboarding and, where relevant, the authorisation, more than on the incorporation. A duration announced before the file is reviewed would be a promise without a basis. The set-up plan fixes a timetable based on your case.
Which vehicle should I choose?
It depends on the activity, the capital, the governance wanted and the exit: SARL, SARL-S, SA or holding. The choice is made after dealing with the authorisation and the management, not before.
Can you be the manager of my subsidiary?
Within the perimeter of my nine authorised activities, after reviewing the file and the acceptance criteria. For any other activity subject to authorisation, the manager must hold the qualification specific to that activity, which excludes this service.
What do you do, and not do?
I sequence the decisions, manage the incorporation project, keep the accounts and hold manager mandates. I do not offer domiciliation, I do not draft deeds, I do not handle visas or work permits and I do not give binding tax opinions.

Read next

Related pageLocal manager in LuxembourgResident manager, substance, transition.Read →Related pageStructuring your businessHolding, SOPARFI, SPF.Read →GuideCompany formation in LuxembourgAuthorisation, form, bank, calendar.Read the guide →ReferenceEstablishment authorisation 10077275The nine activities and the official register.See the authorisations →

Describe the set-up project.

Activity, shareholding, countries concerned, desired timetable. One page is enough for a first answer, under NDA.

Open a set-up discussion →