: SQL-99 allows for nested subqueries at nearly all places within a query. From a user’s point of view, nested queries can greatly simplify the formulation of complex queries. However, nested queries that are correlated with the outer queries frequently lead to dependent joins with nested loops evaluations and thus poor performance. Existing systems therefore use a number of heuristics to unnest these queries, i.e., de-correlate them. These unnesting techniques can greatly speed up query processing, but are usually limited to certain classes of queries. To the best of our knowledge no existing system can de-correlate queries in the general case. We present a generic approach for unnesting arbitrary queries. As a result, the de-correlated queries allow for much simpler and much more efficient query evaluation.