A company may choose to outsource the management of its logistics operations in Luxembourg (transport, storage, etc.) to a business operating in the sector already established in Luxembourg. Such subcontracting does not require any special formalities, other than the contractual relationships that are defined between the company and its logistics services provider.
If a foreign company wishes to distribute its products from Luxembourg, it may choose to outsource the management of the distribution to a logistics company established in Luxembourg. In such a case, not having its own resources in Luxembourg, it does not need to establish a commercial entity in Luxembourg.
Luxembourg and foreign companies however must make sure that they are compliant with the VAT prerequisites and, as necessary, the excise prerequisites and customs prerequisites.