Shut down or sleep mode?

I’ve got an opportunity to work abroad for two years—but my husband runs his own small business here. I’m trying to figure out if it’s smarter to just put the business on hiatus or shut it down entirely and reopen in two years once we're back... If he puts it on hold, what happens to the tax obligations and social security contributions? And if we close it for good, would I be able to register him as a dependent unemployed spouse?

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