Cessation of activity by a trader

Last update

Summary:

When you cease your business activity, you must inform the organisations with which you are affiliated or registered.

Go to online services and forms

Traders who cease their business activities must complete several administrative procedures and formalities with regard to:

  • the business permit;
  • social security;
  • VAT
  • the Trade and Companies Register (Registre de commerce et des sociétés - RCS);
  • taxes, etc.

The company must fill the trader's position with a substitute if the trader:

  • was a member of a partnership and the company is to continue doing business; or
  • personally held the permits or patents and licences required to engage in its activities.

Who is concerned

Any natural person who engages in business activities as a trader in the form of a sole proprietorship or partnership and who ceases their activities must notify the different bodies with which they are affiliated or registered.

Costs

Only the deregistration with the RCS is subject to a fee.

These costs are set out in the RCS table of tariffs.

How to proceed

Cancellation of the business permit

The Minister of the Economy, responsible for business permits, must be informed within one month of the departure of the manager holding the business permit.

Applications can be submitted in 2 ways, the first of which is strongly recommended:

  • you can either submit your request to cancel the business permit from your business eSpace on MyGuichet.lu, using a LuxTrust product. Depending on the information you have entered, the system will determine which documents need to be attached to the application; or
  • you can send the request for cessation of activity form (see under 'Online services and forms') by post to the Ministry of the Economy, accompanied by:
    • the original of the business permit (if available);
    • a copy of your ID card or passport;
    • the reason for the cessation.

Cancelling affiliation with the social security

Within 8 days of ceasing the activity, you must:

  • cancel your affiliation with the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) by filing a termination form for self-employed workers;
  • cancel the affiliation of employees, if any, by submitting a termination form for employees to the CCSS.

You must duly complete, date and sign the forms. They must also include:

  • the self-employed person's 13-digit national identification number (matricule) / the employee's and the employer's national identification number;
  • the business address;
  • the reason for the cessation of activity;
  • date of the end of the activity / of the last day of work.

The CCSS will then send you an acknowledgement of receipt for verification purposes.

Declaration of cessation with the Registration Duties, Estates and VAT Authority

In the event of the total or partial cessation of your activity, you must send a declaration of cessation (see under 'Online services and forms') to the Registration Duties, Estates and VAT Authority within 15 days of the cessation:

  • through MyGuichet.lu; or
  • by post to the following address:
    Administration de l'enregistrement, des domaines et de la TVA
    Boîte postale 31
    L - 2010 Luxembourg.

The online procedure requires a LuxTrust product or an electronic identity card (eID).

Deregistration with the Trade and Companies Register (RCS)

You must deregister with the RCS as a trader by electronic filing (see 'Online services and forms').

Notification of cessation to the Inland Revenue

Unless they move to a foreign country, the trader remains liable for tax as a natural person.

Hence, you do not need to report the cessation of your activity to the Luxembourg Inland Revenue (Administration des contributions directes). However, if there is a foreseeable decrease of income, you may apply to your tax office for an adjustment of your advance payments.

As a trader or business manager and depending on your activity, you must also:

Online services and forms

Online services

Application for, modification of or cancellation of a business permit

Other language(s)

Dépôt électronique auprès du RCS

AED: Notification of termination of activity

Other language(s)

Downloadable forms

Note: view tips for using PDF forms.

Application for termination of activity

Last update 18.10.2023

PDF1.23 Mb

Other language(s)

Déclaration de sortie pour travailleurs indépendants

Pdf

Other language(s)

Déclaration de sortie

Pdf

Déclaration de cessation - Taxe sur la valeur ajoutée (TVA)

sur le Portail de la fiscalité indirecte
Pdf

Who to contact

  • Joint Social Security Centre (CCSS)

    Address:
    4, rue Mercier L-2144 Luxembourg
    L-2975 Luxembourg
    Phone:
    (+352) 40 14 11
    Email address:
    ccss@secu.lu
    Website:
    https://ccss.lu/en.html
    Closed ⋅ Opens Monday at 8.00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.00 to 16.00
    Tuesday:
    8.00 to 16.00
    Wednesday:
    8.00 to 16.00
    Thursday:
    8.00 to 16.00
    Friday:
    8.00 to 16.00

    The reception desks can only be visited by appointment.

  • Luxembourg Business Registers (LBR)

    Address:
    Luxembourg

  • Luxembourg Business Registers (LBR) Luxembourg Office

    Address:
    31, Avenue de la Gare L-1611 Luxembourg
    L-2961 Luxembourg
    Phone:
    (+352) 26 42 81
    Fax:
    (+352) 26 42 85 55
    Email address:
    helpdesk@lbr.lu
    Website:
    https://www.lbr.lu
    Closed ⋅ Opens Monday à 9h00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    9h00 à 12h00, 13h30 à 16h00
    Tuesday:
    9h00 à 12h00, 13h30 à 16h00
    Wednesday:
    9h00 à 12h00, 13h30 à 16h00
    Thursday:
    9h00 à 12h00, 13h30 à 16h00
    Friday:
    9h00 à 12h00, 13h30 à 16h00
    Monday-Friday from 9.00 to 12.00 and from 13.30 to 16.00 /Registration helpdesk only by appointment.

  • Luxembourg Business Registers (LBR) Diekirch Office

    Address:
    Bei der Aaler Kirch - Place Joseph Bech L-9211 Diekirch
    B.P. 20 / L-9201
    Phone:
    (+352) 26 42 81
    Fax:
    (+352) 26 42 85 55
    Email address:
    helpdesk@lbr.lu
    Website:
    https://lbr.lu
    Only on Monday by appointment.

2 of 3 bodies shown

  • Chamber of Commerce Chamber of Commerce

    Address:
    7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
    Phone:
    (+352) 42 39 39 1
    Email address:
    chamcom@cc.lu
    Website:
    http://www.cc.lu/index.php?page=13
    Closed ⋅ Opens Monday at 8.00
    Saturday:
    Closed
    Sunday:
    Closed
    Monday:
    8.00 to 12.00 , 14.00 to 18.00
    Tuesday:
    8.00 to 12.00 , 14.00 to 18.00
    Wednesday:
    8.00 to 12.00 , 14.00 to 18.00
    Thursday:
    8.00 to 12.00 , 14.00 to 18.00
    Friday:
    8.00 to 12.00 , 14.00 to 18.00

2 of 7 bodies shown

Related procedures and links

Procedures

Links

Further information

Legal references

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