If you wish to cease operating your business, you are obliged to deregister your business.
If you change the legal form of your business, a business deregistration is also required. You must first deregister your business under the previous legal form. You then re-register your business under the new legal form.
If you relocate the headquarters of your business or a branch office or a dependent branch of your company to a new location without changing the jurisdiction within the municipality, a business re-registration is sufficient.
The deregistration must be carried out by the following persons or their authorised representatives:
- in the case of sole traders, by the trader themselves,
- by the legal representatives in the case of corporations (e.g. GmbH, AG).
In the case of partnerships (e.g. OHG, KG, GbR/BGB-Gesellschaft, GmbH & Co. KG), business deregistrations must be carried out by all partners authorised to manage the business.