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Thüringen 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)

SDG Informationsbereiche

  • Eintragung, Änderung der Rechtsform oder Schließung eines Unternehmens (Registrierungsverfahren und Rechtsformen für geschäftliche Tätigkeiten)

Lagen Portalverbund

  • Betriebsaufgabe und zeitweise Stilllegung (2160100)

Einheitlicher Ansprechpartner

Nein

Fachlich freigegeben am

07.12.2023

Fachlich freigegeben durch

Thuringian Ministry of Finance

Teaser

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

Volltext

In the event of temporary or permanent cessation or relocation of your

  • 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).

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 have to do anything else.

In all other cases, you must inform the tax office yourself.

Erforderliche Unterlagen

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

Voraussetzungen

none

Kosten

none

Verfahrensablauf

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.

Bearbeitungsdauer

nicht vorhanden

Frist

The tax office is usually informed within one month.

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. You must also observe this deadline if the management or registered office is relocated.

Weiterführende Informationen

nicht vorhanden

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

  • Deregistration of a company for tax purposes
  • Termination or sale or relocation of the company
  • Information from the responsible tax office
  • If the business, agricultural or forestry activity or a permanent establishment is deregistered or reregistered with the municipality, the municipality passes this information on to the tax office and no further action needs to be taken.
  • In all other cases, the tax office must be informed itself.
  • The tax deregistration or relocation of the company or self-employed activity should be made in writing, if possible by means of a simple letter. A form should not be used.
  • Documents required: Contracts or resolutions relating to the deregistration or transfer
  • Deadline: In the event of the dissolution of a corporation, an association or an estate, a deadline of one month after the occurrence of the event requiring notification applies. This deadline must also be observed in the event of a transfer of management or registered office.
  • Responsible: Tax office

Ansprechpunkt

You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.

Zuständige Stelle

nicht vorhanden

Formulare

nicht vorhanden