The implementation of the app Too Good To Go in Luxembourg: A Business Plan

(2026)

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Abstract
This thesis assesses the feasibility of implementing the Too Good To Go (TGTG) business model in the Grand Duchy of Luxembourg. Despite operating across 21 countries with over 120 million users, TGTG has not yet expanded into this strategically relevant European market. The study develops a comprehensive business plan to evaluate whether TGTG's model can be successfully replicated and remain commercially viable within Luxembourg's specific market conditions. The study draws on a combination of established strategic frameworks, complemented by primary market research including a quantitative consumer survey and qualitative industry interviews. Results confirm that Luxembourg presents a compelling entry opportunity, driven by strong consumer readiness, a significant Cross-Border Halo Effect among 200,000+ daily commuters, widespread digital adoption, and a favourable regulatory environment around food waste reduction. The proposed strategy targets three partner segments, supermarkets, bakeries, and modern catering establishments, prioritizing high-volume retailers as the primary acquisition engine, managed remotely through the existing BENE Hub. From a financial standpoint, projections indicate revenues scaling from €44,191 in Year 1 to €389,863 in Year 3, with operational profitability reached in Year 3. Early losses of -€67,210 and -€42,092 in Years 1 and 2 are covered by a €110,000 capital injection from TGTG Holding. The model remains commercially viable provided sufficient partner supply, identified as the primary risk, is secured prior to launch.