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Deregistering a company for tax purposes

If you stop or relocate a self-employed activity, a business or a permanent establishment, you must inform the relevant authority.

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Detailed description

If you have your

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

temporarily or permanently suspend or relocate your work, you must immediately report this to the relevant authority.
You must also inform the competent authority if

  • termination of participation in a partnership,
  • contribution to a corporation or partnership
  • dissolution of a corporation or
  • Dissolution of an association or union (e.g. construction consortiums).

If you deregister or re-register your business or place of business with the responsible municipality, the municipality will forward this information so that no further notification is necessary.
In all other cases, you must inform the responsible authority informally and state when and which activity you have stopped or relocated.

 

Information

Prerequisites

No

Documents required

  • Contracts or resolutions related to deregistration or re-registration (e.g. contract for sale or transfer)

Please note

  • You can use the ELSTER portal to send messages and documents electronically to the responsible authority.
  • If you assume that your annual income will differ significantly from the previous year in the future, please inform the responsible authority and, if necessary, apply for an adjustment of your advance payments. The application form “Application for adjustment of advance payments” is available to you via ELSTER for this purpose.

Deadlines

You must inform the competent authority within one month of the occurrence of the event (e.g. termination of employment).

Procedure

  • You should deregister or relocate your company or self-employed activity for tax purposes as soon as possible in writing and informally. No special form is required.
  • You can inform the responsible authority via the online service ELSTER (Electronic Tax Declaration) – other message – and, if necessary, attach documents (such as the contract for sale or transfer).
  • The responsible authority will then send you a questionnaire. Additional documents will be requested if necessary.
  • Previously determined advance payment amounts may be adjusted. In this case, you will receive a (changed) notice of the advance payments.
  • Your tax number for your income tax return may change. You will be notified of the change in tax number in writing.

Processing time

The processing time depends on the individual case.

Fees

No

Legal remedies

no

Legal basis

§§ 85, 88, 90, 93, 97, 137 and 138 of the German Tax Code (AO)

https://www.gesetze-im-internet.de/ao_1977/index.html




§ 16 Income Tax Act (EStG)

https://www.gesetze-im-internet.de/estg/__16.html

Links on the Internet

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Keywords: relocation of operations company dissolution deregistering a permanent establishment relocation of the business premises business closure withdrawal from a partnership sale of the business contribution stop working

Last updated: 23.05.2025