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When you cease or relocate a business or 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 in the case of
- Termination of the participation in a partnership,
- dissolution of a corporation or
- dissolution of an association or union (e.g. construction joint ventures).
In the case of the dissolution of a corporation, an association or an estate, a deadline of one month after the occurrence of the reportable event applies. This deadline must also be observed in the event of a transfer of management or registered office.
If you deregister or re-register your business, 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 have to do anything else.
In all other cases, you must inform the tax office yourself. In this case, inform the tax office informally about when you ceased or moved which activity. Please submit the contracts or resolutions related to the deregistration or transfer.
You should deregister or relocate your business or self-employment for tax purposes in writing, if possible, using a simple letter. A pre-printed form is not to be used.
You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.
You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.
- Forms: none
- Online procedure possible: yes via My ELSTER (other message to the tax office)
- Written form required: yes
- Personal appearance required: no