Dies ist die interne Entwicklungsumgebung des FIM Portals. Bitte nutzen Sie die produktive Umgebung.

Unternehmen steuerlich abmelden

Brandenburg 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

03.12.2020

Fachlich freigegeben durch

Ministry of Finance of the State of Hesse

Handlungsgrundlage

Teaser

If you cease or relocate a business or permanent establishment, you must inform your local tax office.

Volltext

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

  • 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 passes 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 of when you ceased or transferred which activity. Please also submit any contracts or resolutions related to the deregistration or transfer.

Erforderliche Unterlagen

contracts or resolutions related to the deregistration or reregistration

Voraussetzungen

none

Kosten

none

Verfahrensablauf

You should deregister or relocate your business or self-employed activity for tax purposes in writing, if possible, using a simple letter. A pre-printed form should not be used.

Bearbeitungsdauer

nicht vorhanden

Frist

Regularly within one month Information from the tax office

Weiterführende Informationen

Hinweise

nicht vorhanden

Rechtsbehelf

nicht vorhanden

Kurztext

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

Ansprechpunkt

At www.finanzamt .brandenburg.de you will find a contact person for your tax topic, their contact details and the service times of the tax office responsible for you.

Here you will also find information on the regional and subject matter jurisdiction of the tax office.

Zuständige Stelle

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

If you are looking for a tax office in the state of Brandenburg, the portal of the Brandenburg tax authorities will help you.

Formulare

  • Forms: none
  • Online procedure possible: yes via My ELSTER (other message to the tax office)
  • Written form required: yes
  • Personal appearance required: no