This compliance statement sets out our business model openly for public authorities, financial institutions and business partners. It describes the standards according to which we let our commercial premises in Schönefeld and allow them to be used.
In this statement, “tenant” (Mieter) refers to any company or person renting premises or services from us. “AO” refers to the German Fiscal Code (Abgabenordnung).
1. Our principles
WestX GmbH lets business addresses and desks to founders, self-employed people, small businesses and holding companies – on real commercial premises approved under building regulations.
Anyone who uses our address as their business address does not have to state their private address as the business address in the commercial register (Handelsregister) or on business stationery; for a GmbH, UG or holding company, the same applies to the legal notice (Impressum). The place of residence and date of birth of managing directors and shareholders nevertheless remain visible in the commercial register or in the list of shareholders (Gesellschafterliste).
It is important to us that our premises are classified correctly according to their actual use and are not presented as serving any purpose beyond their real one. Which classification applies for tax and trade law purposes in an individual case depends on how the respective tenant actually uses the premises (see section 3).
2. Physical infrastructure (substance)
- Real premises: commercial premises approved under building regulations and equipped for business operations – with desks, IT infrastructure and meeting facilities.
- Round-the-clock access: tenants have access to their rented space and their personal mailbox around the clock, 365 days a year – subject to operational availability.
- Personal mailboxes: each company has a physical mailbox permanently assigned to it. Under the tenant’s written postal power of attorney, which expressly covers formal service (§ 171 ZPO), we accept letters including items that require a signature (except items with Ident-Check, which only the tenant can receive in person), formal service of documents with a certificate of service (Postzustellungsurkunde), registered mail with return receipt and parcels of normal size, and notify the tenant of their arrival by email. Mail stays in the tenant’s mailbox until it is collected; anything that does not fit is stored securely free of charge. It may be collected by the tenant and – during office hours – by persons to whom the tenant has given a simple written authorisation; they identify themselves with the authorisation and their ID document.
- Dedicated desk on request: desks assigned exclusively and available permanently for tenants who carry out their business on site.
3. Two usage models
Our premises are used for two clearly distinguishable purposes. The applicable classification for tax and trade law purposes depends solely on how the tenant actually uses them – not on the scope of services provided by WestX GmbH.
Option A – business address and address for service
For tenants who carry out their business elsewhere, for example from a home office, and need a representative business address at which legal documents can be served (ladungsfähige Anschrift). In this case, the permanent establishment and the place of management remain where the tenant actually works; the address in Schönefeld serves as business address and address for service. For companies whose articles designate Schönefeld as their registered seat, it is also the address at the seat (§ 11 AO) – the seat itself is determined by the articles of association, not by renting an address.
Option B – permanent establishment or place of management (Betriebsstätte, § 12 AO; Ort der Geschäftsleitung, § 10 AO)
For tenants who actually carry out their business at these premises. A permanent establishment within the meaning of § 12 AO requires that the tenant has more than temporary control over space assigned to them and actually conducts business there. The place of management within the meaning of § 10 AO is where the decisions that matter for the company are actually taken. Both are the tenant’s responsibility. Merely renting space does not in itself create a permanent establishment.
4. Role of WestX GmbH
WestX GmbH lets real commercial premises and provides office services only to the extent described below. Every tenant acts independently.
- No telephone service: we do not take calls on behalf of tenants.
- Scan service and forwarding only on request: incoming mail is made available on site in the assigned mailbox; we do not open it without the tenant’s instruction. On request, we open and scan letters and send the scans by email, encrypted in transit (TLS), to the address given in the postal power of attorney (scan service, commissioned in the postal power of attorney and with a separate data protection agreement under Art. 28 GDPR); forwarding of mail is also possible on request. The tenant remains responsible for dealing with their mail and for meeting deadlines.
- Mail after the contract ends: ordinary letters and parcels that still arrive for a former tenant after the contract has ended can be collected by that former tenant, or we send them free of charge to an address of their choice in Germany. We can no longer accept formal service (e.g. with a certificate of service, Postzustellungsurkunde) after the contract ends. This does not replace the tenant’s obligation to change their business address in all registers and publications when the contract ends.
- No email management: we do not manage any digital correspondence for companies based here.
This distinction describes our role as an infrastructure partner and the independence of our tenants. It does not replace the tenant’s own business activity that is required for a permanent establishment or place of management (see section 3).
5. Legal responsibility
The tenant bears sole responsibility for ensuring that the rental and the actual use of the premises meet the tax and trade law requirements for the classification they claim – whether as address for service or registered office (§ 11 AO), as permanent establishment (§ 12 AO) or as place of management (§ 10 AO).
We expressly point out that, for corporations, the local competence of the tax office (Finanzamt) is generally determined by the place of management (§ 20 AO). The choice of location does not release the tenant from the obligation to state their actual circumstances correctly to the tax office.
WestX GmbH does not support any schemes intended to conceal or circumvent tax obligations. With this statement, we disclose our business model openly.