First of all, you have to obtain a business permit (commonly known as autorisation de commerce). For this, you have to satisfy the following conditions: professional qualification in line with the activity and resources to effectively manage the business. In some cases, you have to prove that your business will have a positive impact on the Luxembourgish economy, for example by creating new jobs. Then you have to choose the legal form of your business. If you are alone, you can choose between a sole proprietorship (self employed person), a ‘single member” limited liability company (SARL unipersonnelle) and a ‘single member’ public limited company (SA unipersonnelle). Each legal form has its own advantages and disadvantages. It is up to you to decide what is the best for you.
To help you making your decision, you can seek assistance from the Espace entreprises of the Chamber of Commerce or the Contact entreprise of the Chamber of Trades. The range of services provided free of charge includes business support, access to a profession and commercial, social and legal assistance and advice. It could be very helpful because you have to fulfil some administrative formalities such as the initial declarations with the tax authorities and the registration with the Luxembourg Trade and Companies Register.