Updated in January 2026 Introduction Though one of the smallest countries in Europe, the Grand Duchy of Luxembourg (Luxembourg) is one of the world’s heavyweights when it comes to doing business and one of the most important European financial and industrial centres. Luxembourg attracts investment banks, asset management companies, investment funds and holding companies but also companies active in information and communication technology and space sectors, from all over the world, making it a preferred gateway into the EU as well as a major business hub. Thanks to its political, social and legal stability, and the effort of its political class to create a business-friendly environment, Luxembourg has developed a reputation for pro-business legislation and administration. This guide, aimed at businesses wanting to establish themselves in Luxembourg, provides a comprehensive overview of the key features of Luxembourg law that will need to be addressed before starting operations in Luxembourg. It should be noted however that, no matter how comprehensive this guide is, it should not be