Leaving Germany, closing business and VAT registration

2 posts in this topic

I'm a UK citizen. I've been in Germany for the last two years, working as a sole trader in my small craft-based business.

The business was registered for VAT here in Germany, it never was in the UK as the turnover is well below the threshold there.

I've been working as an "A1" worker - paying German VAT and tax, but staying in the UK social system.

 

So, we leave Germany in a few days and I close my business here.

 

1) I believe I have to de register my business, but I'm not sure how or with whom.

2) How long do I have to keep copies of my German accounts after leaving the country?

3) How do I de register for VAT? I will not be VAT registered back in the UK.

4) I've been told I have to still repost my accounts to Germany for three months after my return to the UK. Is this true?

 

Thanks in advance for any advice offered.

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1) + 4) You tell the Finanzamt that you want to close your business, just write them: "Ich gebe mein Gewerbe zum 31.12.2017 auf, und ziehe zurück nach Großbritannien."

Additionally to the normal 2017 Einkommensteuererklärung (= income tax return) and 2017 Umsatzsteuererklärung (= VAT return), they will ask you to submit an Aufgabebilanz and to calculate the Aufgabegewinn: http://www.aufgabebilanz.com/

 

2) 10 years.

 

4) not true, you have to do your accounts till 31. December 2017, but that's it.

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