deregister company for tax purposes

If you have a

• commercial activity,
• self-employed (freelance) activity or
• agricultural and forestry activity

temporarily or permanently, your tax office needs to be informed immediately. The same applies if

• you end your participation in a partnership,
• a corporation (e.g. GmbH) is dissolved or
• an association or an association/asset pool (e.g. building consortium) is dissolved.

If a corporation, an association or an estate is dissolved, "immediately" means: within one month of the occurrence of the reportable event. This deadline must also be observed if the management or registered office of your business is relocated.

If you deregister or re-register your business, your agricultural and forestry activity or a permanent establishment with the municipality, the municipality will pass this information on to the tax office and you do not need to take any further action in this regard.

In all other cases, you must inform the tax office yourself. In this case, inform the tax office informally of when you stopped or moved which activity. Please also submit the contracts or resolutions relating to the deregistration or transfer.

To the local tax office previously responsible for the company (see e.g. tax assessment notice) and, if applicable, the responsible municipality. To the local tax office previously responsible for the company (see e.g. tax assessment notice) and, if applicable, the responsible municipality. To the local tax office previously responsible for the company (see e.g. tax assessment notice) and, if applicable, the responsible municipality.

• Forms: none (possibly questionnaire when discontinuing a business or part of a business, will be requested by the tax office if necessary)
• Online procedure possible: yes via My ELSTER (other message to the tax office)
• Written form required: yes (if not online)
• Personal appearance required: no

• the definitive cessation of self-employment
• written notification to the tax office (informally or via ELSTER)
• for tradespeople, additional deregistration at the trade office.

Appeals against decisions by the tax office (e.g. refusal to deregister for tax purposes) must be lodged in writing or electronically within one month of notification.

Not specified

You should notify your local tax office of the deregistration or relocation of your company or self-employed activity in writing, if possible by sending a simple letter.

Fee free of charge

not specified

not specified