The glossary to understand and take action

Right of withdrawal

The right of withdrawal makes it possible, in situations provided for by law, to withdraw from a contract within a specified period and according to specified procedures.

Notion comptable, fiscale ou juridique · Luxembourg Fiduciaries Editorial Team · Reviewed on

Understand the scope

Definition and points to distinguish

Its existence and exceptions depend in particular on the contract and the method of sale. It should not be treated as a general option to cancel any purchase; the information given to the customer must correspond to the relevant regime.

In your file

What this changes in practice

The right of withdrawal makes it possible to withdraw from certain contracts under the specified conditions, in particular for distance sales to consumers. Its existence, starting point and exceptions depend on the contract. It should not be confused with a warranty or a commercial gesture. The professional must organise prior information and the handling of requests without generalising an exception to all its sales.

A scenario to help you understand

Educational example

A seller prepares its online terms and conditions. It checks the rules specific to its products or services and clearly explains the withdrawal process where it applies.

Fictitious situation, presented to illustrate the concept.

Prepare for what comes next

Points to check

  • Vérifier si le contrat est concerné
  • Informer sur les conditions et exceptions
  • Organiser les retours et remboursements

The practical question

Find out more

La rétractation et la garantie couvrent-elles le même problème ?

La rétractation permet de revenir sur certains contrats dans un cadre déterminé, sans se confondre avec le traitement d’un défaut du produit ou du service. Une garantie répond à d’autres conditions. Le service client doit qualifier la demande avant de choisir la procédure ; refuser toute demande après un délai de rétractation peut donc être une mauvaise réponse.

Connecting concepts

Terms to know as well

Continue with the concepts, contacts and procedures related to this topic.

ConsumerA consumer is a natural person acting for purposes outside their professional activity, within the applicable definition.Durable mediumA means enabling information sent to its recipient to be stored and subsequently consulted without alteration for an appropriate period.Credit noteA document that reduces or cancels all or part of an invoice by identifying the transaction and the correction.Consumer Protection DirectorateThe Consumer Protection Directorate is involved in consumer protection in Luxembourg. Its resources help professionals understand the rules applicable to their relationships with private individuals.VATValue added tax (VAT) is a consumption tax applied to transactions falling within its scope according to their own rules.ILNAS — standardisation and product safetyILNAS is the Luxembourg administration responsible for standardisation, accreditation, and product and service safety and quality missions. Its role is particularly relevant to businesses that place products on the market.

Put it into practice

Explore further with our guides

Practical guideSales to consumers: organising contracts, invoices and complaints

Sources and verification

References consulted on 20 September 2026. Official procedures specify the applicable conditions and exceptions.

This guide explains a general process. The applicable rules depend on your situation; it does not constitute personalised advice. Report a correction.

A definition gives you a reference point. To examine your situation, clarify your question with a professional.