Notice for independents (also defined as “natural persons” or “freelancers”)


As mentioned on this page, “if the activity is commercial in nature, the trader will have to register as a natural person by means of electronic filing with the trade and companies register (registre de commerce et des societies - RCS)”. The procedure for registration is also described on the page, and some additional details can be found here: https://guichet.public.lu/en/entreprises/creation-developpement/constitution/entreprise-individuelle/immatriculation-entreprise-publication-rcs.html 


In Luxembourg no commercial activity (buying & selling of goods and services including creative works or performances) can be performed without some sort of authorization. As mentioned in the link above, “The business permit for traders includes all activities which are not specifically regulated by law”. Hence, there is no exhaustive list of people who need to have a permit, it includes every activity not subject to another kind of authorization / agreement. This is also further described on this page about the application for the business permit: https://guichet.public.lu/en/entreprises/creation-developpement/autorisation-etablissement/autorisation-honorabilite/autorisation-etablissement.html, which indicates that “All professional economic activities are subject to the prior granting of a business permit” and that “Providers of intellectual services not included in the list of liberal professions must apply for a business permit for commercial activities and services”. So, unless it’s possible to show that your activity is subject to a legal exception the presumption is you must request a permit before you can legally make an invoice for your work in Luxembourg. 

For Creatives in Luxembourg there is a misconception that the “statut d’artiste” is a specific status that gives you the right to work as an artist. The “statut d’artiste” label is just what you get if the ministry of culture accepts your application for financial support because you can’t make enough money per month to the reach the minimum salary in Luxembourg. To get that status you must however satisfy strict conditions of eligibility. For information on the application: https://mc.gouvernement.lu/fr/Domaines/artiste-independant.html