This tenth edition of Doing Businesssheds light on how easy or difficult it is for a localentrepreneur to open and run a small to medium-size businesswhen complying with relevant regulations. It measures andtracks changes in regulations affecting eleven areas in thelife cycle of a business: starting a business, dealing withconstruction permits, getting electricity, registeringproperty, getting credit, protecting investors, payingtaxes, trading across borders, enforcing contracts,resolving insolvency and employing workers. Doing Businesspresents quantitative indicators on business regulations andthe protection of property rights that can be comparedacross 185 economies, from Afghanistan to Zimbabwe, overtime. The indicators are used to analyze economic outcomesand identify what reforms have worked, where and why. Thiseconomy profile presents the Doing Business indicators forLuxembourg. To allow useful comparison, it also providesdata for other selected economies (comparator economies) foreach indicator. The data in this report are current as ofJune 1, 2012 (except for the paying taxes indicators, whichcover the period January - December 2011).