To start a coffee shop in Luxembourg, secure your autorisation d’établissement (HORECA) from the Ministry of the Economy first—the manager must prove professional integrity and effective management control—then register your company (Sàrl or Sàrl-S) and trade name with the RCSL, open a business bank account, and register for social security (CCSS) and VAT with the AED (use the small-business exemption if turnover stays under ~EUR 35,000). Lock in a lease that explicitly allows HORECA use; obtain communal permits for fit‑out/renovation (building/fire), exterior signage, and any terrace occupancy; plan 6–10 weeks for approvals. Before opening, notify the competent authority as a Food Business Operator under EU Reg. 852/2004, implement a tailored HACCP plan, train staff in food hygiene and allergen management (EU 1169/2011), and set up potable water testing, temperature logs, and sanitation schedules. Specify waste and grease-trap service contracts; join a packaging scheme if you offer takeaway. Configure a compliant POS with itemized receipts, dual pricing (incl. VAT) for eat‑in vs. takeaway, and cash-handling procedures; apply the correct VAT rate for on‑premise food and beverages. If you later serve alcohol, obtain the relevant beverage licence. Cover risks with civil liability, property, and business interruption insurance; license in‑store music with SACEM; align schedules and pay with the HORECA CBA; and localize menus (FR/LU/DE) to neighborhood demand and commuter footfall.
