Unternehmen steuerlich abmelden

If you discontinue or relocate a company or a permanent establishment, you must inform your local tax office.

In the event of temporary or permanent cessation or relocation of a commercial

• commercial activity,
• self-employed (freelance) activity or
• agricultural and forestry activity

the tax office requires immediate information. The same applies to

• Termination of participation in a partnership,
• dissolution of a corporation or
• dissolution of an association or an association (e.g. construction joint ventures).

In the event of the dissolution of a corporation, an association or an asset pool, a deadline of one month after the occurrence of the reportable event applies. This deadline must also be observed if the management or registered office is relocated.

If you deregister or re-register your business, your agricultural or forestry activity or a permanent establishment with the municipality, the municipality will pass this information on to the tax office and you do not need to take any further action.

In all other cases, you must inform the tax office yourself. In this case, inform the tax office informally of when you stopped or moved which activity. Please also submit any contracts or resolutions relating to the deregistration or transfer.

Contracts or decisions in connection with the deregistration or re-registration

none

none

The tax deregistration or relocation of your company or your self-employed activity should be made in writing, preferably in a simple letter. You do not need to use a form.

Regularly within one month Information from the tax office

• Termination or sale or relocation of the company
• Information of the responsible tax office

Please contact the responsible tax office.

• Online procedure possible: yes via My ELSTER (other message to the tax office)
• Personal appearance necessary: no