Liquidation & Dissolution

Company liquidation in Luxembourg

Voluntary, judicial or administrative liquidation - we support you through every step of dissolving your company in Luxembourg.

Types of liquidation in Luxembourg

Understand the different dissolution procedures available

Most common

Voluntary liquidation

Dissolution decided by the shareholders at an extraordinary general meeting. The most common procedure when the company is solvent.

3 to 6 months
Court-ordered

Judicial liquidation

Liquidation ordered by the court in case of insolvency or cessation of payments. The court appoints a liquidator.

12 to 24 months
€€€
Amicable

Dissolution by shareholder decision

Amicable dissolution when all shareholders agree. Requires an EGM and compliance with statutory conditions.

2 to 4 months
€€
By authorities

Administrative dissolution

Dissolution pronounced for non-compliance with legal obligations (missing annual accounts, fictitious registered office). Initiated by the Public Prosecutor or the RCS.

6 to 12 months
€€

Voluntary liquidation steps

The step-by-step process for dissolving your company in full compliance

1

Dissolution decision

Convening an EGM and voting for dissolution under the quorum and majority conditions set out in the articles.

2

Appointment of liquidator

Appointing one or more liquidators responsible for realising assets, paying debts and distributing the liquidation surplus.

3

Realisation of assets

Selling the company's assets, collecting receivables and settling liabilities. Preparing the liquidation balance sheet.

4

Tax deregistration

Final tax returns to the ACD (CIT, NWT) and AED (VAT). Obtaining the tax clearance certificate.

5

Legal publication

Publishing the closure of liquidation in the Trade and Companies Register (RESA) and the Official Gazette.

6

RCS deregistration

Filing the deregistration application with the RCS. The company ceases to exist legally.

Frequently asked questions - Liquidation

Answers to the most common questions about company liquidation in Luxembourg

Need to liquidate your company?

Full support for company liquidation

Our experts guide you through every step of dissolving your company, in full compliance with Luxembourg legislation.

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