High-risk payment gateway and merchant accounts in Luxembourg

Free promotional lotteries and contests run purely to promote a business fall outside the law of April 20, 1977, so free-entry sweepstakes with no purchase required and social casino games without cash-out are open. A game where paid coins can win money or prizes by chance is an unauthorized game of chance. A bill filed in October 2025 would treat paid loot boxes as gambling.

Law of April 20, 1977, article 1 (Legilux, French)(opens in a new tab)Sector page

CBD is not a narcotic in Luxembourg, but any food or food supplement containing CBD is an unauthorized novel food and cannot be sold. CBD cosmetics are allowed without THC. Hemp herbal smoking products need non-narcotic hemp, no tobacco and prior filing with the Health Directorate, and the anti-tobacco law treats them as tobacco products, so they cannot be sold at a distance. Cannabis sales remain illegal despite home growing.

Food safety authority: hemp, cannabis and CBD extracts (French)(opens in a new tab)Sector page

Each food supplement placed on the Luxembourg market for the first time must be declared online to the ALVA, the veterinary and food administration; the declaration is not an authorization. The manufacturer or the business placing it on the market must be established in the EU. Vitamin and mineral doses are capped by regulation, plants follow other member states' lists, and labels may claim no prevention or cure of disease.

Guichet.lu: declaration of food supplements (French)(opens in a new tab)Sector page

General consumer law applies. Buyers have 14 calendar days to withdraw from a distance contract, counted for services from the day it is concluded. Digital content delivered at once loses that right only with the buyer's prior express consent and acknowledgment, confirmed by the seller. Luxembourg has not yet enacted the online withdrawal function: bill 8758 was still in committee in October 2026.

Consumer Code, article L.222-9 (Legilux, French)(opens in a new tab)Sector page

IT support sold to consumers needs no sector license in Luxembourg beyond the business permit: the 14-day withdrawal right of the Consumer Code and the ban on unfair commercial practices apply. The risk lies in scam models built on alarming pop-ups and unsolicited remote access, which underwriting checks through the sales script, refund rates and dispute history.

Consumer Code (Legilux, French)(opens in a new tab)Sector page

Direct selling through independent distributors is lawful in Luxembourg. Article L.122-4 of the Consumer Code bans in all circumstances creating, running or promoting a pyramid promotional scheme, in which consumers pay for the chance of a reward that comes mainly from recruiting other consumers rather than from selling or consuming products.

Consumer Code, article L.122-4 (Legilux, French)(opens in a new tab)Sector page

Adult content is lawful for adults, but Article 383 of the Penal Code punishes distributing or selling a pornographic message by any means when a minor is likely to see it, with one month to three years in prison and a fine of €251 to €50,000. Real age checks are the only safe design, and the EU Digital Services Act applies too.

Penal Code, article 383 (Legilux, French)(opens in a new tab)Sector page

Paid dating services follow general consumer law in Luxembourg. Subscribers have 14 days to withdraw from a contract made online, and the Consumer Code treats as unfair any clause that extends a contract by more than a year when the consumer fails to cancel by a set date. Platform duties under the EU Digital Services Act apply too.

Consumer Code, articles L.211-3 and L.222-9 (Legilux, French)(opens in a new tab)Sector page

The Consumer Code covers timeshares, long-term holiday products such as discount clubs, resale and exchange. Buyers may withdraw within 14 calendar days, extended to a year and 14 days if the standard withdrawal form is missing. No advance payment, guarantee, money held on an account or acknowledgment of debt may be taken before that period ends, and resale services take nothing before the sale.

Consumer Code, articles L.223-6 and L.223-9 (Legilux, French)(opens in a new tab)Sector page

Luxembourg sets no resale price cap for event tickets, and no text found bans resale as such. The Consumer Code does ban, in all circumstances, reselling tickets to consumers when the trader bought them with automated tools that bypass purchase limits or other ticketing rules. Organizers' own terms, such as named tickets, still matter at the gate.

Consumer Code, article L.122-4 (Legilux, French)(opens in a new tab)Sector page

Distance sales to Luxembourg consumers bear Luxembourg VAT, at a standard rate of 17%, above the EU's €10,000 cross-border threshold, declared through the OSS, or the IOSS for imports up to €150. Each product needs an EU-established economic operator under the General Product Safety Regulation. Non-EU parcels up to €150 pay a €3 customs duty per item category since July 1, 2026, and a €2 handling fee from November 1, 2026.

Indirect tax portal (AED): national VAT rates (French)(opens in a new tab)Sector page

The Consumer Code treats as unfair any clause renewing a contract for more than a year when the consumer fails to cancel by a set date, and gives 14 days to withdraw from a contract made online. The EU online withdrawal function, due in June 2026, is not yet Luxembourg law: bill 8758 was still in committee in October 2026.

Consumer Code, article L.211-3 (Legilux, French)(opens in a new tab)Sector page

A law of December 22, 2006 bans selling or giving alcoholic drinks over 1.2% to anyone under 16, on site or to take away, with fines of €251 to €1,000; the age is the same for beer, wine and spirits. A seller shipping from another member state pays Luxembourg excise, registering and lodging a guarantee there, itself or through a tax representative, before dispatch.

Law of December 22, 2006 banning the sale of alcoholic drinks to minors under sixteen (Legilux, French)(opens in a new tab)Sector page

Offering CFDs or rolling spot forex to Luxembourg consumers is an investment service that needs MiFID authorization from the CSSF or a passport from another member state. Since August 1, 2019, CSSF Regulation No 19-06 permanently restricts CFDs sold to retail clients, in substance like ESMA's 2018 measures, and Regulation No 19-05 bans binary options for them.

CSSF: adoption of CSSF Regulation No 19-06 on contracts for difference (June 2019, French)(opens in a new tab)Sector page

Crypto-asset services to Luxembourg clients need MiCA authorization as a crypto-asset service provider, from the CSSF or passported from another member state. Providers registered as VASPs with the CSSF before December 30, 2024 could carry on until July 1, 2026. Since then, an unauthorized provider may not onboard clients, open accounts or advertise, and third-country firms may not solicit EU clients.

CSSF: MiCA transition period for virtual asset service providers ended on July 1, 2026(opens in a new tab)Sector page

Consumer credit intermediaries must be listed with the Consumer Protection Directorate and hold a financial sector authorization or a business permit. Bill 8708, transposing the new Consumer Credit Directive, would register them with the CSSF and make it their supervisor, with entry into force planned for November 20, 2026; it was still in committee on October 28, 2026. Approved services and the State's mediation commission help over-indebted consumers.

Chamber of Deputies: bill 8708 on consumer credit (French)(opens in a new tab)Sector page

Every health profession in Luxembourg needs a prior authorization to practice from the Minister of Health. A foreign doctor who comes to Luxembourg on a temporary, occasional basis may instead file a prior declaration, which registers them temporarily with the Collège médical. The CNS stopped reimbursing the teleconsultation tariffs created during COVID-19 on July 1, 2024, and prescription medicines cannot be sold online.

Ministry of Health and Social Security: authorization to practice (French)(opens in a new tab)Sector page

Medicines reach the public only through pharmacies. A pharmacist running a Luxembourg pharmacy may sell non-prescription medicines online after notifying the Minister of Health of the site, which then appears on the ministry's public list; four pharmacies were authorized as of July 2026. Prescription medicines cannot be sold online, and the site must show the EU common logo linking to that list.

Law of November 25, 1975 on the delivery of medicines to the public, article 3bis (Legilux, French)(opens in a new tab)Sector page

Package organizers and traders facilitating linked travel arrangements need a Luxembourg business permit and a guarantee that refunds every payment, and repatriates travelers when transport is included, if they become insolvent. They prove it to the Ministry of the Economy with a certificate from the guarantor. The same duty applies to organizers based outside the EU who sell packages in Luxembourg or target Luxembourg customers.

Guichet.lu: travel organizer and linked travel arrangement provider (French)(opens in a new tab)Sector page

Trading weapons needs a dealer approval from the Minister of Justice, and individuals need a ministerial authorization to acquire or hold firearms. At each delivery, distance sales included, the dealer checks the buyer's identity and authorization, and sells only ammunition for weapons the buyer legally holds. Air guns between 0.5 and 7.5 joules are free for adults, but their trade is reserved to approved dealers.

Law of February 2, 2022 on weapons and ammunition (Legilux, French)(opens in a new tab)Sector page

Carrying vehicles for others by road needs a Luxembourg business permit for road haulage and, for trips within the EEA and Switzerland, a Community license from the Department of Mobility and Transport, with certified copies kept on board. Transport to or from other countries may also need bilateral or multilateral authorizations. No sector license was found for exporters.

Transports.lu: road haulage of goods (French)(opens in a new tab)Sector page