NACELUX: Industry Classification System in Luxembourg

NACELUX Rev 2 has operated in Luxembourg since 2008. It is a 5-level classification, identical to the European Union's NACE Rev. 2 up to the four-digit (class, 4th) level.

Changes Between NACELUX Rev. 1.1 and NACELUX Rev. 2

Because NACELUX Rev. 2 is identical to NACE Rev. 2 up to the fourth classification level, the changes between NACELUX Rev. 1.1 and NACELUX Rev 2 mirror the changes between NACE Rev 1.1 and NACE Rev. 2 at the first four levels of the system. Although some classification rules were updated, the system's structure remained largely unchanged, especially in areas unaffected by the new rules. Four new sections were added at the highest tier of NACELUX Rev. 2, made up of components from existing NACELUX Rev. 1.1 sections. As a result, direct comparison of sections between versions is reduced. A new agricultural sector with more detailed industries was created in section A (Agriculture, forestry and fishing) by combining the NACELUX Rev. 1.1 sections A (Agriculture, hunting and forestry) and B (Fishing). Other new sections in NACELUX Rev. 2 are section E (Water supply; sewerage, waste management and remediation activities) and J (Information and communication) respectively reflecting the emergence of activities related to recycling and information technology. At the most granular level, the system expanded slightly in detail, with subclasses increasing from 661 in NACELUX Rev. 1.1 to 674 in NACELUX Rev. 2. The introduction of new sections and structural changes required a system-wide recoding of items.

Structure of NACELUX Rev. 2

NACELUX Rev. 2 is structured into five levels, as follows:

• Section: 21 Sections identified by letters A-U.

• Division: 88 Divisions identified by two-digit numerical codes (01-99).

• Group: 272 Groups identified by three-digit numerical codes (01.1-99.0).

• Class: 615 Classes identified by four-digit numerical codes (01.11-99.00).

• Subclass: 674 Subclasses identified by five-digit numerical codes (01.110-99.009).

The table below shows the number of divisions, groups, classes, and subclasses in each Section of NACELUX Rev. 2, Luxembourg’s national version of the European NACE classification system. Section C (Manufacturing), Section G (Trade; repair of motor vehicles and motorcycles), and Section A (Agriculture, forestry, and fishing) contain the highest number of subclasses, with 233, 107, and 40 respectively.

These subclasses of NACELUX Rev. 2 aim to provide more granular industry categories adapted to Luxembourg’s economic landscape. However, the majority of subclasses—579 out of 674—do not introduce further specialization beyond their parent classes, retaining identical names. For example, class 01.28 (Growing of citrus fruits) has only one corresponding subclass, 01.280 (Growing of citrus fruits), just as 23.51 (Cement manufacturing) is mirrored by 23.510 (Cement manufacturing) without additional detail. In contrast, certain classes are subdivided into two or more distinct subclasses where Luxembourg’s economy—particularly its globally significant financial services sector—demands finer categorization. A notable example is class 64.30, which splits into seven specialized subclasses, including 64.301 (Investment funds and similar financial entities), 64.302 (Investment companies with variable capital), 64.303 (Closed-end investment companies), 64.304 (Venture capital investment companies), and 64.305 (Family wealth management companies). This targeted expansion reflects Luxembourg’s role as a leading international financial center, where precision in classifying financial activities aligns with its economic specialization in investment funds, private banking, and cross-border finance.

Resources

• NACELUX Rev. 2 (Current) - Manual (in French)

NACELUX Rev 1.1 operated in Luxembourg from 2003 to 2007. It is identical to the European Union's NACE Rev. 1.1 up to the four-digit (class) level.

Structure of NACELUX Rev. 1.1

NACELUX Rev. 1.1 is structured into five levels, as follows:

• Section: 17 Sections identified by letters A-Q. Two sections are further divided into a total of 16 Subsections identified by two letters (CA-DN).

• Division: 62 Divisions identified by two-digit numerical codes (01-99).

• Group: 224 Groups identified by three-digit numerical codes (01.1-99.0).

• Class: 514 Classes identified by four-digit numerical codes (01.11-99.00).

• Subclass: 661 Subclasses identified by five-digit numerical codes (01.110-99.002).

Versions Prior to NACELUX Rev. 1.1

NACELUX Rev. 1, which was based on NACE Rev 1, was used in Luxembourg until it was updated in NACELUX Rev. 1.1.

Resources

• NACELUX Rev. 1.1 - Manual (in French)