Unternehmen steuerlich abmelden
Inhalt
Begriffe im Kontext
- Eintragung, Änderung der Rechtsform oder Schließung eines Unternehmens (Registrierungsverfahren und Rechtsformen für geschäftliche Tätigkeiten)
Fachlich freigegeben am
Fachlich freigegeben durch
- § Section 85 of the German Fiscal Code (AO)
- § Section 88 of the German Fiscal Code (AO)
- § Section 90 of the German Fiscal Code (AO)
- § Section 93 of the German Fiscal Code (AO)
- § Section 97 of the German Fiscal Code (AO)
- § Section 137 of the German Fiscal Code (AO)
- § Section 138 of the German Fiscal Code (AO)
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 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.
Contracts or decisions in connection with the deregistration or re-registration
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.
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.
- 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
You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.