Investment framework and opportunities in Luxembourg

Procedures Relative to Foreign Investment

Freedom of Establishment: Yes
Acquisition of Holdings: A majority holding interest in the capital of a local company is legal in Luxembourg.
Obligation to Declare: Whatever may be the form of investments chosen (momentary commercial association, Economic Interest Grouping - EIG, an independent agent's activity or a branch), access to an economic profit-making activity on the Luxembourg territory is subject to:
1) the same formalities (registration/enrollment at the Companies' Trade Register, application for a VTA number, initial declaration at the Direct Taxes Administration, etc.)
2) the same obligations (obtaining an establishment authorization for commercial activities, crafts, industrial activities and liberal professions) as in the case of a creation of an enterprise in Luxembourg.
Competent Organisation For the Declaration: Direct Taxes Administration