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Saarland 99102018120000, 99102018120000 Typ 2/3

Inhalt

Leistungsschlüssel

99102018120000, 99102018120000

Leistungsbezeichnung

Deregistering a company for tax purposes

Leistungsbezeichnung II

Deregistering a company for tax purposes

Leistungstypisierung

Typ 2/3

Begriffe im Kontext

nicht vorhanden

Leistungstyp

Leistungsobjekt mit Verrichtung

Leistungsgruppierung

Steuern (102)

Verrichtungskennung

Zusendung (120)

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Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

14.02.2024

Fachlich freigegeben durch

Ministry of Finance and Science, Division B/1

Teaser

If you cease or relocate a business or freelance activity, you must inform the tax office.

Volltext

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
- of 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.

Erforderliche Unterlagen

Inform the tax office informally of the cessation (discontinuation) of the business or freelance activity or the relocation and the date. Please also submit any related documents.

Voraussetzungen

nicht vorhanden

Kosten

none

Verfahrensablauf

You should notify the tax office in writing or via a message in ELSTER of the cessation (discontinuation) or relocation of your business or activity. If further steps are required, the tax office will initiate these (e.g. adjustment of advance payments).

Bearbeitungsdauer

nicht vorhanden

Frist

You must notify the tax office within one month of giving up or relocating your business or freelance activity.

Weiterführende Informationen

nicht vorhanden

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

Taxable persons are obliged to notify the tax office if they give up or relocate their commercial, agricultural or forestry business or freelance activity.

Ansprechpunkt

Your responsible tax office

The Saarbrücken I tax office, Völklingen branch, has central responsibility for corporations, associations of persons and property funds within the meaning of the Corporation Tax Act.

Zuständige Stelle

nicht vorhanden

Formulare

no forms / form-free

You can inform your tax office online via ELSTER (other message to the tax office).