Setting Up as a Physiotherapist in Luxembourg: The Complete Guide

Are you a physiotherapist considering setting up in Luxembourg? Discover all the administrative and tax procedures to complete, as well as the essential tools to get started.

Are you a physiotherapist considering setting up in Luxembourg? The Grand Duchy is attracting more and more healthcare professionals thanks to its efficient system, economic attractiveness and favourable working conditions.
But before opening your practice, it is essential to understand the administrative and tax procedures to complete, as well as the essential tools to get started.

In this guide, we cover all the steps: diploma recognition, authorisation to practise, CNS affiliation, taxation, insurance, management software and support for opening your practice.

Recognition of your diploma

If you obtained your physiotherapy diploma outside Luxembourg, you must first have it recognised.
The equivalence application is made to the Ministry of Education, Children and Youth (MESR).

  • Documents required: diploma, CV, identity documents, official translations if necessary.
  • Processing time: on average 2 to 6 weeks, sometimes up to 3 months.
  • Administrative fees: approximately €75.

Applying for authorisation to practise

Once your diploma is recognised, you must obtain authorisation to practise physiotherapy in Luxembourg.
The application is made via MyGuichet.lu and is processed by the Ministry of Health and Social Security.

  • Fees: €75
  • Validity period: 2 years (the authorisation lapses if you do not begin practising within this period)
  • Penalties: practising without authorisation may result in a fine or imprisonment

CNS affiliation

Affiliation with the Caisse Nationale de Santé (CNS) is mandatory in order to invoice your services and enable patient reimbursement.

Depending on your setup, you can choose:

  • Individual invoicing (each physiotherapist invoices their own patients),
  • Centralised invoicing via a shared provider code (in a group practice),
  • A freelance association with collective invoicing.

CCSS affiliation

As a self-employed professional, you must also register with the Centre Commun de la Sécurité Sociale (CCSS). This step officially establishes your status and allows you to benefit from social security coverage (health insurance, pension, dependency, accident).

  • The application is made directly on MyGuichet.lu,
  • Your social contributions are calculated based on your declared professional income,
  • This registration is mandatory for any freelance activity in Luxembourg.

Taxation and VAT

As a physiotherapist, you most commonly practise as a self-employed professional. However, you may opt to create a company (e.g. Sàrl-S) if you practise in a group.

  • Therapeutic treatments provided by physiotherapists are VAT-exempt.
  • Note: certain non-therapeutic services (aesthetic treatments, sports-related services, medical certificates, etc.) may be subject to VAT.
  • Additionally, a VAT exemption threshold exists: if your annual turnover is below €50,000, you are exempt from VAT even for non-exempt services.

Accounting:

  • Revenue < €100,000: simplified accounting,
  • Revenue ≥ €100,000: double-entry accounting is mandatory.

Bank account and insurance

It is strongly recommended (and sometimes required) to open a dedicated bank account for your business to separate your personal and professional finances.

Essential insurance:

  • Professional liability insurance (RC Pro),
  • Multi-risk practice insurance (fire, theft, water damage),
  • Legal protection.

These guarantees secure your practice and protect your business in the event of a dispute.

Professional premises and equipment

Your practice must meet specific conditions defined by the agreement between the CNS and the Luxembourg Association of Physiotherapists (ALK) to ensure the quality and compliance of care.

Equipment requirements:

  • A separate waiting room,
  • An individual treatment room of at least 7 m², separate from the waiting room,
  • A space exclusively reserved for professional activity,
  • Mandatory accessibility for people with reduced mobility.

Display obligations:

  • Photo, name and function of each team member,
  • Treatment rates and CNS reimbursement rates,
  • Invoicing methods (including third-party payment),
  • Any applicable fees.

At PhysioPro, we work with partners specialising in medical equipment to help you furnish and make your space compliant: massage tables, rehabilitation equipment, consumables, etc.

Equipping yourself with management and invoicing software

To manage your practice efficiently, software tailored to physiotherapists in Luxembourg is essential.

With PhysioPro, you benefit from:

  • CNS-compliant invoicing,
  • Comprehensive patient, record and appointment management,
  • Compatibility with online appointment booking tools,
  • Enhanced security to protect your data,
  • An interface available in French, English and German.

A tool designed by and for physiotherapists in Luxembourg.

Beyond the software, PhysioPro offers:

  • A dedicated team to support you through your setup process,
  • Reliable partners for purchasing medical equipment,
  • Practical support to launch your practice in the best conditions.