Deregister companies for tax purposes

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

In the event of provisional or permanent cessation or transfer of a

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

the tax office needs immediate information. The same applies to

  • termination of participation in a partnership,
  • dissolution of a corporation, or
  • Dissolution of an association or association (e.B. construction working groups).

In the event of the dissolution of a corporation, association or asset, a period of one month after the occurrence of the reportable event shall apply. This deadline must also be observed in the event of a transfer of the management or the registered office.

If you deregister or re-register your business, agricultural and 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 take any further action.

In all other cases, you must inform the tax office yourself. In this case, inform the tax office informally when you have stopped or relocated which activity. Please submit the contracts or resolutions related to the deregistration or re-registration.

Contracts or resolutions related to deregistration or re-registration

  • Forms: none
  • Online procedure possible: yes via Mein ELSTER (other message to the tax office)
  • Written form required: yes
  • Personal appearance required: no



Related Links

  • ยงยง 85, 88, 90, 93, 97, 137 and 138 Tax Code (AO)

If possible, you should make the tax deregistration or relocation of your company or your self-employed activity in writing with a simple letter. A form shall not be used.

Responsible for the content
Lower Saxony State Tax Office

Last update or date of publication