Key points at a glance

Liquidation typically involves:

• Resolution to dissolve

• Entry of the liquidation in the Commercial Register
• Settlement of outstanding obligations

• Repayment of debts

• Distribution of remaining assets
• Deregistration of the company
  

Note: Allow sufficient time. The company will not be dissolved until the liquidation is fully completed and the tax authorities have granted approval.

Requirements and Guidelines

The necessary steps depend on the legal form of the company. In particular, it must be clarified which body must pass the resolution to dissolve the company and who is responsible for the liquidation. Applications to the Commercial Register must be submitted in the proper form. There are specific requirements for signatures, acceptance of election results, resignations, and supporting documents.

Note: The information on this page is for general guidance only and is not exhaustive. Specific questions should be clarified as early as possible with experts or the relevant authorities.