How to Avoid Paying the Tax License for 2025

What does this mean practically?

If the company enters liquidation by December 31, 2025, it is not obliged to pay the tax license. To achieve this, you need to:

1. Decide on entering liquidation (by the general meeting or sole shareholder).

2. Register the liquidation in the Commercial Register.

3. Maintain accounting during the liquidation period.

4. Prepare an extraordinary financial statement as of the date of entry into liquidation.

5. After 6 months from the publication of the liquidation notice in the Commercial Bulletin (announcement of entry into liquidation), the company can be permanently deleted from the register.

6. Submit the final financial statement and a deregistration request to the tax office.

Important:

If the company enters liquidation only in 2026, it must still pay the tax license for 2025—even if it reports no profit.

When is liquidation advantageous?

• The company is long-term inactive or running at a loss.

• You do not plan to continue using or selling the company.

• You want to avoid unnecessary fixed costs (accounting, company management, taxes).

Alternative options?

• Selling or transferring the company’s shares—though the new owner inherits the accounting and tax history.

• Mergers or divisions—more complex solutions suitable primarily for larger businesses.

Conclusion

If you operate a “dormant” or unnecessary limited liability company, the most effective way to avoid paying the tax license for 2025 is timely liquidation and subsequent removal from the Commercial Register.

Time is critical—the entire process usually takes 6 to 8 months, so it is ideal to start no later than the first half of 2025.

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