In Luxembourg, you need a business permit (autorisation d’établissement) from the Ministry of the Economy before you start. For a gym, the main condition is professional good repute, and the fee is €50. Access to and use of sports facilities is on the 3% super-reduced VAT list, one of the lowest rates in Europe for gyms. Customers pay by card, Apple Pay or Google Pay. Sparekey costs €990 for setup and €19 a month for Operations.
Permit and registration
- Business permit. Apply online through MyGuichet.lu. You need a fixed place of business in Luxembourg; a letterbox is not enough. The permit also asks for effective management of the business. Ask the Ministry how it applies to a gym that runs without staff, and which activity to enter if you also coach.
- RCS. Register in the Trade and Companies Register, attaching the permit.
- Social security with the CCSS, and VAT with the AED.
A sole trader needs no capital. A SARL-S can be set up with €1 to €12,000 by private deed, without a notary. Operating without a permit is a criminal offence, so get it before you open.
VAT: 3%
The VAT law puts “granting the right to access sports facilities and the right to use them” at 3%. A customer who books the gym and trains alone fits that. Coaching, classes and products may be at other rates. With turnover up to €50,000 you can use the VAT franchise and charge no VAT. Your invoices then carry a fixed note, which we add during setup.
Cameras: entrance only
The data protection authority (CNPD) considers cameras over the training area of a gym disproportionate in principle, just like changing rooms and showers. The entrance is fine, with a narrow view that leaves out the pavement. Keep footage for up to 8 days, at most 30 with a written reason, and put a sign at head height with your details. In an unstaffed gym, the door code already tells you who booked each slot, which does much of what a camera would. See cameras in an unstaffed gym.
Payments and invoices
In Luxembourg we set up Stripe with cards, Apple Pay and Google Pay. Wero, which replaced Payconiq at the local banks, is spreading for online payments as well. The Stripe account is in your name, payouts are in euros, and setup is included.
Sparekey issues an invoice for every paid booking, in French or English, with the fields Luxembourg asks for: your RCS number and your business permit number. Invoices up to €100 can be simplified. Keep them for ten years. E-invoicing is so far required only for public-sector customers.
Door access and house rules
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper option on the existing lock, but it cannot be secured as well against tampering by customers. The price of Sparekey is the same. Each booking gets a time-limited PIN by SMS, and a stored backup code covers internet outages. See 2N keypad and maglock.
Post house rules covering equipment use, 112, first aid and cleaning. Start from our house rules template. Take out business liability insurance and tell the insurer that nobody is on site.
What Sparekey costs in Luxembourg
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting and maintenance) | €19 / month |
| Door-code SMS | based on volume |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I need a permit to open a gym in Luxembourg?
Yes, a business permit from the Ministry of the Economy, which depends on good repute. Apply before you open.
Can I put a camera over the training area?
The CNPD considers it disproportionate in principle. Limit cameras to the entrance.