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

• 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 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. In this case, inform the tax office informally about when you ceased or moved which activity. Please submit the contracts or resolutions related to the deregistration or transfer.