As a self-employed person (indépendant/e), you are legally treated the same as any other supplier of services. You can sell your services to a production and other companies within the European Union without being employed through a contract. If you choose this economic status, you have to manage yourself like a business, which means that you are responsible for all administrative costs like invoicing, the calculation and payment of VAT and social security (i.e., medical care, pension fund, etc.).

Before you can work within this system, you have to:

• Register as self-employed with the Centre Commun de la Sécurité Sociale (CCSS).
• Get a VAT (TVA) number from the Administration de l'Enregistrement et des Domaines et de la TVA (if your annual income exceeds €30,000.00).
• Sign up with the Chambre de Commerce.

You can easily register as self-employed at the CCSS or through Guichet.lu. To get a VAT number, register with your respective 'bureau' here.