deregister a business for tax purposes

When you hire or relocate a company or permanent establishment, you must inform your responsible tax office.

Upon provisional or final cessation or the relocation of a

• commercial activity,
• independent (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 organization (e.g., construction joint ventures).

In the event of the dissolution of a corporation, an association, or an estate, a period of one month applies following the occurrence of the event giving rise to the reporting obligation. This deadline must also be observed in the event of the relocation of the management or the registered office.

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

In all other cases, you must inform the tax office yourself. In this case, notify the tax office informally when you terminated or relocated which activity. Please also submit the contracts or resolutions associated with the deregistration or re-registration.

You should deregister or relocate your business or freelance activity in writing, preferably by simple letter. A pre-printed form should not be used.

Regular information to the tax office within a month

none

Against decisions of the tax office (e.g., refusal of tax deregistration), the Objection the appropriate remedy, which must be lodged in writing or electronically within one month of notification.