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 to

• Termination of participation in a partnership,
• dissolution of a corporation or
• dissolution of an association or an association (e.g. construction joint ventures).

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. This deadline must also be observed if the management or registered office is relocated.

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 need to take any further action.

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 any contracts or resolutions relating to the deregistration or transfer.