The glossary to understand and take action

Business creation

Business creation organises the transition from a project to an operational activity, as a sole trader or within a company.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

It includes project assessment, financing, authorisations and the establishment of management processes. Incorporating a company is only one possible approach.

In your file

What this changes in practice

Creating a business means organising an activity, not necessarily incorporating a company. The project may be carried out as a sole trader or within a separate structure. The initial decisions concern the offering, customers, location, financing and conditions for access to the activity. The formalities then follow from these choices. A launch plan must also anticipate invoicing, supporting documents, relevant insurance and management during the first months.

A scenario to help you understand

Educational example

A person wishes to offer consulting services. They describe their activity and resources before comparing the possible forms and preparing the authorisations or registrations corresponding to their situation.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Décrire l’activité et les clients
  • Comparer les structures adaptées
  • Préparer le budget et le calendrier des démarches

The practical question

Find out more

Par quoi commencer lorsque l’on ne connaît pas encore la forme juridique ?

Décrivez d’abord l’activité, les clients, les associés éventuels, les moyens et le financement. Ces éléments permettent ensuite de comparer les formes et les obligations. Vous pouvez préparer le modèle économique avant d’arrêter tous les choix. En revanche, les conditions d’accès à l’activité et les autorisations doivent être identifiées assez tôt pour éviter un projet impossible à exploiter.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

Sole proprietorshipA sole proprietorship allows a person to carry out an activity in their own name, without forming a separate company.Company formationCompany formation involves setting up a corporate structure according to the chosen legal form.Business planThe business plan presents the project, its market, its organisation and its financial forecasts.Business permitThe business permit allows the pursuit of activities subject to it, where the conditions relating to the business and its manager are met.Business creation supportBusiness creation support helps project holders organise their choices, documents and procedures before starting up.Intellectual propertyIntellectual property encompasses rights that protect certain creations, inventions and signs under their respective regimes.

Put it into practice

Explore further with our guides

Practical guideSetting up a business in Luxembourg: choosing the legal form and preparing the launch

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.