Deregistration of a company for tax purposes

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

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.

contracts or resolutions related to the deregistration or reregistration

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

none

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.

Regularly within one month Information from the tax office

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