Service Finder
Deregistering a company for tax purposes
Service Description
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.
Process flow
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.
Who should I contact?
You can find the tax office responsible for you via the tax office search of the Federal Central Tax Office.
Requirements
none
Which documents are required?
Contracts or decisions in connection with the deregistration or re-registration
What are the fees?
none
What deadlines do I have to pay attention to?
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.
Legal basis
- § 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)
Author
The text was automatically translated based on the German content.
Technically approved by
Thuringian Ministry of Finance
Professionally released on
07.12.2023
Source: Zuständigkeitsfinder Thüringen (Linie6Plus)
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