Cessation of activity by a trader

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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

Cancelling 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.
The manager must send the original version of the business permit to the General Directorate for Small and Medium-Sized Enterprises at the Ministry of the Economy, together with:

  • the cessation form;
  • a copy of their identity card or passport;
  • the reason for the cessation.

Cancelling affiliation with the social security

Within 8 days of ceasing their activity, the trader must:

  • cancel their affiliation with the Joint Social Security Centre (Centre commun de la sécurité sociale - CCSS) through a declaration of withdrawal for self-employed workers;
  • cancel the affiliation of employees, if any, by sending a declaration of end of employment for employees to the CCSS.

All declarations must be duly completed, dated and signed by the trader. 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 declarant will receive an acknowledgment of receipt for verification purposes.

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

Within 15 days of ceasing their commercial activity, the trader must send a declaration of cessation to the Registration Duties, Estates and VAT Authority.

The declaration must be duly completed, dated and signed by the trader. It must include:

  • the VAT number of the business;
  • the contact details of the business manager;
  • the contact details of the buyer, if any;
  • the value of the business broken down according to the VAT rates applicable during the transfer.

Deregistration with The trade and Companies Register (RCS)

The trader must deregister with the RCS using the electronic filing procedure.

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

Depending on their business activity, the business manager must also:

Online services and forms

Who to contact

General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)

General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)

  • Ministry of the Economy General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
    Luxembourg
    PO box 535 / L-2937 Luxembourg
    The telephone helpline is open Monday to Friday, from 9.00 to 12.00 and 13.30 to 16.30 (not on public holidays).
  • Ministry of the Economy General Directorate for Small and Medium-Sized Enterprises (Department for Authorisations of Establishment)
    Luxembourg
    PO box 535 / L-2937 Luxembourg
    The telephone helpline is open Monday to Friday, from 9.00 to 12.00 and 13.30 to 16.30 (not on public holidays).

Joint Social Security Centre

Joint Social Security Centre

  • Joint Social Security Centre
    4, rue Mercier L-2144 Luxembourg Luxembourg
    L-2975 Luxembourg
    Phone: (+352) 40141-1
    08.00 - 16.00
    Visit website: http://www.ccss.lu
    Closed ⋅ Opens tomorrow at 8.00
    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
    Saturday:
    Closed
    Sunday:
    Closed

    The reception desks can only be visited by appointment.

  • Joint Social Security Centre
    4, rue Mercier L-2144 Luxembourg Luxembourg
    L-2975 Luxembourg
    Phone: (+352) 40141-1
    08.00 - 16.00
    Visit website: http://www.ccss.lu
    Closed ⋅ Opens tomorrow at 8.00
    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
    Saturday:
    Closed
    Sunday:
    Closed

    The reception desks can only be visited by appointment.

Registration Duties, Estates and VAT Authority (AED)

Registration Duties, Estates and VAT Authority (AED)

Luxembourg Business Registers

Luxembourg Business Registers

  • Luxembourg Business Registers
    Luxembourg
  • Luxembourg Business Registers - Luxembourg Office
    14, rue Erasme L-1468 Luxembourg-Kirchberg Luxembourg
    L-2961 Luxembourg
    Fax: (+352) 26 42 85 55
    Email address: helpdesk@lbr.lu
    Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
    Registration helpdesk: Monday to Friday by appointment only
  • Luxembourg Business Registers - Diekirch Office
    Place Joseph Bech L-9211 Diekirch Luxembourg
    Fax: (+352) 26 42 85 55
    Email address: helpdesk@lbr.lu
    Mondays, by appointment only

2 of 3 bodies shown

  • Luxembourg Business Registers
    Luxembourg
  • Luxembourg Business Registers - Luxembourg Office
    14, rue Erasme L-1468 Luxembourg-Kirchberg Luxembourg
    L-2961 Luxembourg
    Fax: (+352) 26 42 85 55
    Email address: helpdesk@lbr.lu
    Monday to Friday from 09.00 - 12.00 and 13.30 - 16.00
    Registration helpdesk: Monday to Friday by appointment only
  • Luxembourg Business Registers - Diekirch Office
    Place Joseph Bech L-9211 Diekirch Luxembourg
    Fax: (+352) 26 42 85 55
    Email address: helpdesk@lbr.lu
    Mondays, by appointment only

2 of 3 bodies shown

Chamber of Commerce

  • Chamber of Commerce Chamber of Commerce
    7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
    Open ⋅ 8.00 - 12.00 , 14.00 - 18.00
    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
    Saturday:
    Closed
    Sunday:
    Closed
    08.00 - 12.00 and 14.00 - 18.00

Chamber of Commerce

  • Chamber of Commerce Chamber of Commerce
    7, rue Alcide de Gasperi L-2981 Luxembourg Luxembourg
    Open ⋅ 8.00 - 12.00 , 14.00 - 18.00
    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
    Saturday:
    Closed
    Sunday:
    Closed
    08.00 - 12.00 and 14.00 - 18.00

Chamber of Skilled Trades and Crafts

2 of 7 bodies shown

Chamber of Skilled Trades and Crafts

2 of 7 bodies shown

Related procedures and links

Procedures

Commercial activities and services Cessation of business activity The end of mandate of a company manager

Links

Legal references

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