Business address, registered office and company formation in Germany – clearly explained

“Business address” (Geschäftsadresse) is not a statutory term. In everyday language it means the address a business uses to present itself: on its website, on invoices, in the commercial register. In legal terms, several different concepts lie behind it, each with its own function.

The terms at a glance

What a business address has to achieve

For a GmbH or UG, the domestic business address is stated in the application for registration and entered in the commercial register (§ 8(4) no. 1, § 10(1) GmbHG). Every merchant (Kaufmann) – for example a registered merchant (eingetragener Kaufmann, e. K.) – likewise registers the domestic business address of their commercial establishment (§ 29 HGB).

The address must be complete: street, house number, postcode and town. A mere PO box is not sufficient. The Chambers of Industry and Commerce (Industrie- und Handelskammern, IHK) point this out as well.

What matters is that you can be reached. The legislator introduced the obligation to register the business address in 2008 so that creditors and courts can reliably serve documents on the company. If the company cannot be reached there, public service may follow (more in Chapter 7).

Distinctions: PO box, c/o address, virtual office

Post office PO box. An address such as “Postfach 12 34” is not a business address for the purposes of the commercial register. It can serve as an additional postal address, not as a substitute.

c/o address. According to a decision of the Higher Regional Court (Oberlandesgericht, OLG) of Hamm, a “c/o” (care of) addition in the business address is not inadmissible per se: it can be registered if it refers to a person who is actually ready to receive and authorised to accept service, and does not merely feign a possibility of service (order of 7 May 2015, I-27 W 51/15).

“Virtual office”. This is a marketing term, not a legal one. It covers very different services: mail forwarding, scanning, telephone answering, sometimes just an address. For whether you can be reached at the address, the label does not matter. What matters is:

• Is the address clearly assigned to a specific person or company (labelled mailbox, letterbox)?
• Is someone allowed to accept post for you there (postal power of attorney, Postvollmacht)?
• Do you, or a person you have appointed, regularly get to your post?

A further question concerns not reachability but tax and trade law: Do you actually work there? A mere address is not a permanent establishment (Chapter 2). The same applies to the legal notice: some IHKs consider a virtual office insufficient as a legal notice address if there is no actual establishment there (Chapter 4).

This is where most misunderstandings arise. The short answer: a business address on its own does not create a permanent establishment. The Fiscal Code (Abgabenordnung, AO) distinguishes between several places, and each has its own consequences.

Registered office (§ 11 AO)

A company has its registered office at the place determined by law, the articles of association or the statutes (§ 11 AO). For the GmbH, the GmbHG says the same: the registered office is the place in Germany specified in the articles of association (§ 4a GmbHG).

The registered office is therefore a stipulation in the articles. Among other things, it determines the competent register court (§ 7(1) GmbHG).

Place of management (§ 10 AO)

Under § 10 AO, management means “the centre of the top-level management of the business” („der Mittelpunkt der geschäftlichen Oberleitung“). According to the case law of the Federal Fiscal Court (Bundesfinanzhof, BFH), what counts is where the day-to-day business decisions of some significance are actually taken – not the fundamental decisions of the shareholders.

This is a question of fact. A contract cannot determine it. If you run your GmbH exclusively from home, the place of management will therefore regularly be there.

Permanent establishment (§ 12 AO)

A permanent establishment is “any fixed place of business or facility that serves the activity of an enterprise” („jede feste Geschäftseinrichtung oder Anlage, die der Tätigkeit eines Unternehmens dient“, § 12 sentence 1 AO). Expressly listed are, among others, the place of management, branches, offices and warehouses (§ 12 sentence 2 AO).

This too is a question of fact. For a permanent establishment under § 12 sentence 1 AO, the Federal Fiscal Court requires that you have more than merely temporary power of disposal over the facility – mere actual shared use is not enough. A pure delivery address without any use of your own is not a permanent establishment. The place of management may be different: according to the Federal Fiscal Court, it can constitute a permanent establishment even without a fixed place of business of its own, for example in the managing director’s home.

Which tax office is responsible?

• Corporations (GmbH, UG): For taxation on income, the competent tax office (Finanzamt) is the one in whose district the management is located (§ 20(1) AO). Only if the management is not in Germany, or its location cannot be established, does the registered office become decisive (§ 20(2) AO).
• VAT: the tax office from whose district you carry on your business wholly or predominantly (§ 21(1) AO).
• Sole traders and freelancers: For income tax, the tax office for your place of residence is generally responsible (§ 19 AO). If you run your trade from the district of another tax office, or predominantly carry on your freelance activity from there, that other tax office makes a separate determination of your income (§ 18(1) nos. 2 and 3, § 180(1) sentence 1 no. 2(b) AO).

Trade tax: it follows the permanent establishment

The activity of a GmbH or UG is always deemed to be a trade or business (Gewerbebetrieb, § 2(2) GewStG). Trade tax (Gewerbesteuer) is levied by the municipality in which a permanent establishment is maintained for the purpose of carrying on the trade (§ 4(1) GewStG). If a business has permanent establishments in several municipalities, the tax base amount is allocated between them – known as apportionment (Zerlegung, §§ 28 et seq. GewStG). Each municipality sets its own multiplier (Hebesatz, § 16 GewStG).

The factual consequence: the address alone does not determine trade tax. What matters is where you actually maintain a permanent establishment. Please clarify your situation with your tax adviser.

Two ways of using the address

Our compliance statement therefore describes two variants:

• Variant A – business address and address for service (with registered seat in Schönefeld: § 11 AO): You use the address as your domestic business address – and, if your articles of association name Schönefeld as the registered seat, as the address at the seat. Work and decisions take place elsewhere. The permanent establishment and the competent tax office are determined by that other place.
• Variant B – permanent establishment or place of management (§§ 12, 10 AO): You actually carry on your activity on site and manage your business from here. A permanent establishment requires that you have more than merely temporary power of disposal over an area assigned to you – for example a dedicated desk – and that you actually carry on business there. Whether a flexible desk without a fixed assignment is sufficient depends on the individual case. Whether the requirements are met depends solely on how you actually use the space, not on the package you have booked.

We do not support any arrangements intended to conceal or circumvent tax obligations. The tax treatment depends solely on your actual use.

The GmbH (Gesellschaft mit beschränkter Haftung, limited liability company) and its little sister, the entrepreneurial company (Unternehmergesellschaft (haftungsbeschränkt), UG), are the most common legal forms for founders who want to limit their liability. The process is similar for both. The order may differ in individual cases – your notary will tell you what is needed and when.

GmbH or UG – the difference in brief

• A GmbH needs share capital (Stammkapital) of at least EUR 25,000 (§ 5(1) GmbHG). In a cash formation, at least one quarter of each share must be paid in before the application for registration, and at least half of the minimum share capital in total, i.e. EUR 12,500 (§ 7(2) GmbHG).
• A UG (haftungsbeschränkt) is a GmbH with lower share capital. It must include this designation in its company name. The share capital must be paid in in full before the application for registration, and contributions in kind are excluded (§ 5a(1) and (2) GmbHG).
• Each year the UG must allocate one quarter of its annual net profit (reduced by any loss carried forward from the previous year) to a statutory reserve (§ 5a(3) GmbHG) – until it increases its share capital to at least EUR 25,000 (§ 5a(5) GmbHG).

Step 1: Preparation

Before the notary appointment, clarify:

• Company name (Firma) including the legal form suffix (§ 4 GmbHG). On request, IHK Cottbus will check in advance whether a name can be registered (Firmenvoranfrage).
• Business purpose (Unternehmensgegenstand) – what the company is to do. It is a mandatory part of the articles of association (§ 3(1) no. 2 GmbHG).
• Shareholders, shares, share capital.
• Managing director(s) (Geschäftsführer) – who represents the company?
• Registered office and domestic business address. The address is stated in the application for registration (§ 8(4) no. 1 GmbHG). It should therefore be settled before the notary appointment.

Step 2: Articles of association or model protocol

The articles of association must be notarised (§ 2(1) GmbHG).

For simple cases there is the model protocol (Musterprotokoll): it can be used where there are no more than three shareholders and one managing director. Provisions that deviate from the statute are then not permitted. The model protocol also serves as the list of shareholders (§ 2(1a) GmbHG). Whether the model protocol or individual articles are the better fit depends on your plans – for example on arrangements for a later change of shareholders. Clarify this with your notary.

Step 3: Notary appointment – in person or online by video

At the notary appointment, the articles of association are notarised. As a rule, the managing director is also appointed and the application for entry in the commercial register is prepared.

Online formation: Since 1 August 2022, a GmbH or UG can also be notarised by video communication; signatures are then made with a qualified electronic signature (§ 2(3) GmbHG). The system is operated by the Federal Chamber of Notaries (Bundesnotarkammer). Among other things, you need an identity card with the online ID function (eID), a smartphone with the notary app and a computer or tablet. Since 1 August 2023, formation with contributions in kind is also possible in the online procedure. Whether your project can be notarised online is a matter to clarify with the notary. If you do not hold a German identity card, ask the notary early on which identification options are available to you.

Notary fees are governed by the Court and Notary Fees Act (Gerichts- und Notarkostengesetz, GNotKG). The amount depends on the individual case; ask your notary for a cost estimate in advance.

Step 4: Open a business account and pay in the capital

After notarisation, the company exists “in formation” (in Gründung, i. G.). As a rule, a business account is opened for it, into which the shareholders pay their contributions.

• GmbH (cash formation): at least one quarter per share, and at least EUR 12,500 in total (§ 7(2) GmbHG).
• UG: the entire share capital (§ 5a(2) GmbHG).

When applying for registration, the managing directors confirm that the contributions have been made and are finally at their free disposal (§ 8(2) GmbHG). More about the bank in Chapter 6.

Step 5: Application for entry in the commercial register

The notary files the application electronically, in publicly certified form, with the register court (§ 12(1) HGB). The competent court is the one in whose district the company has its registered office (§ 7(1) GmbHG). For companies with their registered office in Schönefeld, the commercial register is kept by the Local Court (Amtsgericht) of Cottbus: Schönefeld belongs to the district of the Local Court of Königs Wusterhausen, whose commercial register matters are handled by the Local Court of Cottbus.

The entries include the company name, registered office, domestic business address, business purpose, share capital and managing directors (§ 10(1) GmbHG).

Important: Before registration, the GmbH does not exist “as such” (§ 11(1) GmbHG). Anyone who acts in its name before then is personally and jointly and severally liable (§ 11(2) GmbHG) – even if they use the suffix “i. G.”. The suffix makes the company’s formation stage visible to business partners; it does not protect against personal liability. Discuss any significant commitments before registration with your advisers for this reason.

Step 6: Transparency register

Legal persons under private law – including a GmbH and UG – must notify their beneficial owners (wirtschaftlich Berechtigte) to the transparency register (Transparenzregister), and must do so without undue delay (§ 20(1) GwG). Since 1 August 2021 there has no longer been an exemption via the commercial register (the former “deemed notification”, Mitteilungsfiktion). In the view of the Federal Office of Administration (Bundesverwaltungsamt), a company in formation that is already trading must notify its beneficial owners; this is not necessary if it is filed for registration with the commercial register within three months of the notary appointment. Otherwise, the notification is made without undue delay after registration. Ask your notary what applies in your case. More in Chapter 10.

Step 7: Trade notification

Anyone who starts a trade must notify the competent authority at the same time (§ 14(1) GewO). This also applies to a GmbH or UG in so far as it carries on a trade. As a rule, the competent authority is the municipality in which the business or permanent establishment is located.

In Schönefeld, the municipality’s trade office (Gewerbeamt) at the town hall, Mittelstraße 3a, 12529 Schönefeld – about 650 metres from our reception – accepts trade notifications (Gewerbeanzeigen), including via the municipality’s “Online-Gewerbeamt”. The municipality passes the data on to the tax office, among others (§ 14(8) GewO, § 138(1) AO). Liberal professions do not register a trade (see Chapter 4).

Step 8: Tax registration

After starting your activity, you submit the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) to the tax office – electronically via ELSTER, the tax authorities’ online portal (§ 138(1b) AO), and within one month (§ 138(4) AO). You will then receive a tax number (Steuernummer).

• You can apply for a VAT identification number (Umsatzsteuer-Identifikationsnummer, USt-IdNr.) directly in the questionnaire; it is then issued by the Federal Central Tax Office (Bundeszentralamt für Steuern, BZSt).
• The business identification number (Wirtschafts-Identifikationsnummer) is being issued by the BZSt automatically and in stages, without an application.

Step 9: After registration

• Business letters (Geschäftsbriefe, including emails) to specific recipients must state the legal form, registered office, register court, registration number and all managing directors (§ 35a GmbHG).
• Legal notice (Impressum) on the website under § 5 DDG (since 14 May 2024, replacing the former Telemedia Act, TMG).
• E-invoicing: Since 1 January 2025, businesses in Germany must be able to receive e-invoices. Transitional rules apply to issuing them: businesses with a prior-year turnover of more than EUR 800,000 must issue e-invoices from 1 January 2027, all others from 1 January 2028 at the latest (§ 14(1), § 27(38) UStG). There are exceptions, for example for small-amount invoices – clarify the details with your tax adviser.
• IHK: Membership of the Chamber of Industry and Commerce is mandatory by law for anyone who is assessed for trade tax and maintains a permanent establishment in the chamber’s district (§ 2(1) IHKG). If your permanent establishment is in Schönefeld, that is IHK Cottbus. The business address alone does not decide this.
• Bookkeeping and annual financial statements – talk to your tax adviser early.

We support you with orientation – not with legal or tax advice. On request, we can put you in touch with notaries, tax advisers, lawyers, business start-up consultants and insurance brokers from our network in the region. These professionals then provide the advice. Putting you in touch is free of charge for you – we neither receive nor pay any commission for it. We only pass your contact details on to professionals if you ask us to. More on our company formation page.

Not every form of self-employment needs a GmbH. Many people start out as a sole trader (Einzelunternehmen) or as a freelancer (Freiberufler). Here too the address plays a role – just in different places.

Trade or liberal profession?

• Traders (Gewerbetreibende) notify the start of their trade to the trade office (§ 14(1) GewO). The municipality forwards the data to the tax office and other bodies (§ 14(8) GewO, § 138(1) AO).
• Freelancers – for example in the professions listed in § 18(1) no. 1 EStG – do not register a trade. They notify the start of their activity to the tax office responsible for their income tax, usually the tax office for their place of residence (§ 138(1) sentence 3, § 19 AO).

Whether your activity is a trade or a liberal profession is not always clear-cut. In case of doubt, this is clarified by the tax office or your tax adviser.

Where do you register your trade?

The trade notification goes to the authority at the place where you actually carry on your trade. The business address alone does not determine this. If you mainly work in your own study at home, the municipality there is usually responsible. If you actually work at a desk in Schönefeld, the Schönefeld trade office may be responsible. If in doubt, ask the trade office.

Please note: the authority may make your name, business designation, business address and notified activity generally accessible (§ 14(5) sentence 2 GewO).

The address for the legal notice, invoices and business stationery

• Legal notice (Impressum): Anyone who provides digital services on a business basis, such as a business website, must state their name and “the address at which they are established” (§ 5(1) no. 1 DDG). A PO box is not sufficient for this.
• Invoices: Every invoice contains your full name and full address (§ 14(4) sentence 1 no. 1 UStG). According to the Federal Fiscal Court, any address at which you can be reached by post is sufficient for this; your business activity does not have to take place there.
• Registered merchants (e. K.) register their domestic business address with the commercial register (§ 29 HGB) and state, among other things, the company name, place of the commercial establishment, register court and registration number on their business letters (§ 37a HGB).

Sole traders who are not registered as an e. K. have no commercial register entry. They can use the rented address as their business address for invoices and business stationery.

Caution is needed with the legal notice: the law requires the address at which you are “established” (niedergelassen). Some IHKs consider a virtual office insufficient if there is no actual establishment there. If you also use the address to work, for example with a desk on site, you are on the safer side.

GbR and eGbR since the MoPeG reform

Since 1 January 2024, the new law on partnerships introduced by the Act to Modernise the Law on Partnerships (MoPeG) has applied:

• A civil-law partnership (Gesellschaft bürgerlichen Rechts, GbR) may register in the new company register (Gesellschaftsregister) (§ 707(1) BGB). It then uses the suffix “eingetragene Gesellschaft bürgerlichen Rechts” or “eGbR” (§ 707a(2) BGB).
• The application for registration includes, among other things, an address in an EU member state (§ 707(2) no. 1 BGB).
• Registered office: Without registration, the registered office is where the business is actually conducted. Only a registered GbR can agree on a different place in Germany as its contractual registered office (§ 706 BGB).
• An eGbR is a registered partnership and is therefore subject to the transparency register obligations (§ 20(1) GwG).

A holding company is not a legal form of its own. It is usually a GmbH or UG whose main purpose is to hold shares in other companies. The same rules therefore apply to its address as to any GmbH: registered office (§ 4a GmbHG), domestic business address (§ 8(4) no. 1 GmbHG), serviceability.

What a holding company needs organisationally

A holding company is a separate company with its own obligations. Irrespective of any tax questions, it needs:

• its own articles of association and its own entry in the commercial register,
• its own domestic business address at which it receives post,
• its own business account,
• its own bookkeeping and its own annual financial statements,
• its own shareholder resolutions and contracts, clearly separated from the subsidiary,
• its own notification to the transparency register (§ 20(1) GwG).

Substance: a question of the actual circumstances

People often ask how much “substance” a holding company needs. There is no universal answer. Where the management actually takes place (§ 10 AO) and whether a permanent establishment exists (§ 12 AO) is determined – as described in Chapter 2 – by the facts, not by the address. Whether a holding structure has tax consequences for you, and which ones, is something to clarify exclusively with your tax adviser.

Beneficial owners in multi-tier structures

If you hold an interest in a subsidiary via a holding company, you may also be a beneficial owner of the subsidiary. The GwG looks not only at direct but also at indirect control (§ 3(2) GwG). Both companies must therefore keep their information in the transparency register consistent.

Holding company and operating company at the same address

This is possible. Clear separation is important: each company should have its own labelled mailbox and grant its own postal power of attorney. Otherwise it is not clear to whom an item of post is addressed.

For many founders, the business account is the step that is most nerve-racking. This is mainly because banks are required by law to carry out careful checks.

No general right to a business account

The Payment Accounts Act (Zahlungskontengesetz, ZKG) only provides a statutory right to an account in the form of a basic payment account for consumers (Basiskonto, § 31 ZKG). There is no general statutory right to a business account. Each bank decides, as part of its own checks, whether to open a business account.

Why banks look so closely

Under the Money Laundering Act, banks are obliged to identify their customers, establish who the beneficial owners are and understand the purpose of the business relationship (§ 10(1) GwG). When entering into a new business relationship with a company, they must also obtain proof of registration in the transparency register or an extract from it (§ 12(3) sentence 2 GwG). In addition, the Fiscal Code requires that accounts are only kept under the correct name (§ 154 AO).

What banks typically want to see

Each bank sets its own list. It often includes – as examples, not an exhaustive list:

• valid ID of the managing directors and, where applicable, the shareholders,
• the notarial deed of formation, articles of association or model protocol,
• a commercial register extract (after registration) and the list of shareholders,
• proof relating to the transparency register,
• information on the business activity, often with a website, business plan or first contracts,
• proof of the business address, such as a rental agreement or address confirmation.

What helps – and what does not

• Consistent details: The address in the commercial register, in the account opening application, on the website and in the rental agreement should be identical.
• A comprehensible business model: Explain briefly and concretely what your business does and where the work is done.
• Reachability: Banks often send documents by post to the business address. Collect your post regularly.
• Not helpful: contradictory addresses, a mere PO box address or evasive answers about your activity.

A business address is a promise to everyone you deal with: “This is where you can reach us.” If you do not keep that promise, you risk missing deadlines – often without noticing.

The postal power of attorney

With a postal power of attorney (Postvollmacht), you allow another person to accept items of post on your behalf. At Deutsche Post, a power of attorney must contain, among other things, the name and postal address of the principal, the name of the authorised person, the scope of the authority and the principal’s handwritten signature. Registered letters (Einschreiben) are handed over to the addressee, their authorised representative or another person entitled to receive them. Excepted are items sent with Ident-Check: these are only handed to the addressee in person.

A postal power of attorney authorises acceptance – opening only if the recipient expressly permits it. Anyone who opens someone else’s sealed letters without authorisation commits a criminal offence (§ 202 StGB).

When an item is deemed to have been received

A written declaration becomes effective when it reaches you (Zugang, § 130(1) BGB). As a rule, it has reached you as soon as it enters your sphere of control – for example your mailbox – and you could be expected to take note of it under normal circumstances, or as soon as a person authorised to accept it receives it (§ 164(3) BGB). Not only when you actually empty your mailbox.

Types of delivery – and when deadlines start

The Code of Civil Procedure (Zivilprozessordnung, ZPO) permits service on a representative appointed by legal transaction with a written power of attorney (§ 171 ZPO), substituted service in business premises on a person employed there (§ 178(1) no. 2 ZPO) and service by placing the document in a letterbox belonging to the business premises or a similar facility that the addressee has set up for receiving post (§ 180 ZPO). Documents can also be served on a GmbH at the business address entered in the commercial register (§ 35(2) sentence 3 GmbHG).

Typical deadlines that run from service

• Objection (Widerspruch) to a payment order (Mahnbescheid): two weeks (§ 692(1) no. 3 ZPO). After that, an objection is only possible as long as the enforcement order has not yet been issued (§ 694(1) ZPO).
• Objection (Einspruch) to an enforcement order (Vollstreckungsbescheid): two weeks, because it is equivalent to a default judgment (§ 700(1), § 339(1) ZPO).
• Objection (Einspruch) to a tax assessment notice (Steuerbescheid): one month after notification (§ 355(1) AO).

Two weeks pass quickly if the mailbox is only emptied once a month. Reinstatement (Wiedereinsetzung in den vorigen Stand) is only available if you missed the deadline through no fault of your own (§ 233 ZPO) – anyone who leaves their post unopened for weeks without arranging cover will hardly be able to rely on this.

The real risk: public service

If documents cannot be served on a GmbH or UG either at its registered business address, or at the registered address of a person authorised to receive them, or at any other domestic address known without enquiries, public service (öffentliche Zustellung) is possible (§ 185 no. 2 ZPO). The same applies to declarations of intent (Willenserklärungen, § 15a HGB).

This means: a notice is posted on the court’s notice board or published in an electronic information system (§ 186 ZPO). As a rule, the document is deemed served after one month has elapsed (§ 188 ZPO) – even if you have never seen it. The IHKs expressly warn that payment orders and enforcement orders can be served publicly in this way.

Practical rules for your company post

1. Label your mailbox clearly – with the exact company name as registered in the commercial register; one mailbox per company if you have several.
2. Grant a postal power of attorney and update it when things change (new managing director, new company name).
3. Empty it regularly – we recommend at least once a week.
4. Arrange cover: Who collects the post during holidays or illness? The person covering for you needs a written power of attorney and must be able to get to your post – check with your provider when and how. A GmbH can additionally have a person authorised to receive documents with a domestic address entered in the commercial register (§ 10(2) sentence 2 GmbHG).
5. Note deadlines: Check the date on the envelope of formal service and enter deadlines immediately.
6. Keep an eye on ELSTER: The tax office can make notices available electronically for retrieval (§ 122a AO). For tax returns filed electronically, this is to become the norm; according to the associations of tax advisers, the general switch to electronic notification has been postponed to 1 January 2027. So check your ELSTER inbox just as regularly as your mailbox.
7. Update your registrations immediately when your contract ends – otherwise letters from authorities and formal service may no longer reach you in time (see Chapter 9).

Many founders do not want their home address to be visible online. That is understandable – and partly possible. It is important to know exactly where the limits lie.

What a business address can do

Your private address does not have to appear as the business address in the commercial register or on business stationery – nor, for a GmbH, UG or holding company, in the legal notice. If you have a separate business address, you enter that – not your home. (On the legal notice address for sole traders, see Chapter 4.)

What remains visible nonetheless

• Commercial register: Managing directors of a GmbH are entered with their surname, first name, date of birth and town of residence (Wohnort, § 43 no. 4(b) HRV). The town of residence is the place, not the street.
• List of shareholders (Gesellschafterliste): For natural persons, it states surname, first name, date of birth and town of residence (§ 40(1) GmbHG).
• Open to inspection by anyone: Anyone may inspect the commercial register and the documents submitted to it for information purposes (§ 9(1) HGB) – since 1 August 2022 free of charge online at handelsregister.de.
• Trade register: Name, business designation, business address and activity may be made generally accessible (§ 14(5) sentence 2 GewO).

The town of residence and date of birth of managing directors and shareholders therefore remain visible in the commercial register and in the list of shareholders. Anyone who promises otherwise is promising too much.

Take care with notarial deeds

Documents are also submitted to the commercial register, for example the deed of formation or the model protocol. Since 23 December 2022, only documents whose submission is required by law are to be placed in the public register folder; documents containing personal data that is not required can be replaced by redacted versions (§ 9 HRV). Since 2023, notaries have been able to omit the residential address (though not the town of residence) in deeds for the commercial register, or to state a business address instead. Raise this with your notary before the appointment. Older documents may still contain residential addresses.

And the transparency register?

Since a judgment of the Court of Justice of the European Union of 22 November 2022 (C-37/20), the transparency register is no longer open to inspection by the general public. Access is available in particular to authorities, obliged entities under the GwG and persons who demonstrate a legitimate interest (§ 23(1) GwG).

Special protection in case of danger

Anyone who needs protection because of a risk to life, health or personal freedom can apply to the registration authority (Meldebehörde) for an information block (Auskunftssperre, § 51 BMG). This concerns the population register (Melderegister), not the commercial register.

You should distinguish between two cases: a new business address while keeping the same registered office, and relocating the registered office (Sitzverlegung) to a different place.

Case 1: New business address, same registered office

A change to the domestic business address must be filed for entry in the commercial register (§ 31(1) HGB). The application is made electronically in publicly certified form, i.e. through a notary (§ 12(1) HGB) – certification by video communication is also permitted. No amendment to the articles of association is needed for this, as long as the place of the registered office stays the same and the articles do not, exceptionally, state the address themselves.

Case 2: Relocating the registered office to a different place

The registered office is set out in the articles of association. Changing it means amending the articles of association:

• a shareholder resolution passed by at least three quarters of the votes cast, notarised (§ 53(2) GmbHG),
• an application for registration filed with the previous register court (§ 13h(1) HGB); if the new registered office is in a different court district, the previous court notifies the new court of the relocation of its own motion (§ 13h(2) HGB),
• the change only takes effect upon registration (§ 54(3) GmbHG).

Afterwards: update every other body

• Trade office: notify the relocation of the business (§ 14(1) sentence 2 no. 1 GewO). The municipality informs the tax office (§ 138(1) AO).
• Tax office: Nevertheless, notify the new address yourself as well, e.g. via ELSTER. If local jurisdiction changes, it passes to the new tax office (§ 26 AO).
• Transparency register: check whether any details need to be updated.
• Bank and other obliged entities under the GwG (including your address provider): changes arising in the course of the business relationship must be reported without undue delay (§ 11(6) GwG).
• Legal notice, letterhead, email signature, invoice templates.
• Contracts, insurance policies, customers and suppliers.

Think about re-registration before your contract ends

When your address contract ends, the previous address is no longer your business address – even if the provider still passes on post that arrives afterwards (with us, you can collect ordinary letters and parcels that still arrive after the contract has ended, or we send them free of charge to an address of your choice in Germany; we no longer accept formal service after the contract ends). Change your business address in all registers before the contract ends – otherwise you risk public service (§ 185 no. 2 ZPO).

Why do you actually have to show ID to rent a business address? The answer lies in the Money Laundering Act (Geldwäschegesetz, GwG).

Providers of business addresses for companies are obliged entities

The GwG also covers service providers who provide a registered office, a business, administrative or postal address and related services for a legal person, a partnership or a legal arrangement (§ 2(1) no. 13(c) GwG). Such providers are obliged entities (Verpflichtete) and must fulfil the general due diligence obligations where their customers are companies. This provision does not apply to sole traders; many providers nevertheless check their identity out of their own diligence.

What the due diligence obligations mean

• Identification of the contracting party and, where applicable, of the person acting on its behalf (§ 10(1) no. 1 GwG),
• Establishing the beneficial owner – in simplified terms: whoever directly or indirectly holds more than 25 per cent of the shares or voting rights or exercises comparable control (§ 10(1) no. 2, § 3 GwG),
• information on the purpose of the business relationship,
• checking whether a politically exposed person is involved,
• ongoing monitoring of the business relationship.

Identification takes place before the business relationship is established (§ 11(1) GwG). For natural persons, identity is verified in particular on the basis of a valid official photo ID such as an identity card or passport, or using the online ID function (eID) (§ 12(1) GwG). In practice this means: you present your original ID document or use a permissible electronic procedure. A copy sent by email is usually not a substitute on its own. Obliged entities have the right and the duty to make copies of the documents presented (§ 8(2) GwG).

If an obliged entity cannot fulfil the due diligence obligations, it must not establish the business relationship (§ 10(9) GwG). Customers must provide the necessary information and documents and report changes without undue delay (§ 11(6) GwG). The records are generally kept for five years – for business relationships that have ended, calculated from the end of the calendar year in which the relationship ends – and destroyed after ten years at the latest (§ 8(4) GwG).

Transparency register

• Who has to report? Legal persons under private law and registered partnerships, i.e. among others GmbH, UG, OHG, KG and eGbR (§ 20(1) GwG).
• What? Details of the beneficial owners, e.g. name, date of birth, place of residence, nationality and the nature and extent of the economic interest (§ 19(1) GwG).
• When? Without undue delay – and the information must be kept up to date (§ 20(1) GwG).
• How? Online via transparenzregister.de.

Anyone who enters into a new business relationship with such a company and is themselves an obliged entity must obtain proof of registration or an extract from the transparency register (§ 12(3) sentence 2 GwG). That is why banks and address providers ask for it.

Outlook: EU Anti-Money Laundering Regulation

From 10 July 2027, Regulation (EU) 2024/1624 (AMLR) will apply directly in all member states. It will replace parts of the German GwG. Identification and supporting documents will remain mandatory after that; which details will change depends on further implementation.

Tick off what you have done. The order is typical, not mandatory.

A. Before the notary appointment (GmbH/UG)

• Legal form chosen (GmbH or UG) – discussed with a tax adviser if appropriate
• Company name with legal form suffix decided; registrability checked (e.g. IHK name pre-check)
• Business purpose drafted
• Shareholders, shares and share capital decided
• Managing director(s) appointed
• Registered office and domestic business address decided; address contract signed
• Postal power of attorney granted; mailbox labelled
• Notary chosen: appointment in person or online by video (eID and notary app ready?)
• Model protocol or individual articles of association decided
• Clarified with the notary which address will appear in the deed
• Valid ID documents of everyone involved ready

B. Between the notary appointment and registration

• Business account opened for the company “i. G.”
• Contributions paid in (GmbH cash formation: at least ¼ per share and at least EUR 12,500 in total under § 7(2) GmbHG; UG: in full under § 5a(2) GmbHG)
• Proof of payment sent to the notary
• Application for commercial register entry signed or electronically signed
• Trading with the suffix “i. G.” until registration – and remembering: anyone who acts in the company’s name before then is personally liable

C. After registration

• Commercial register extract retrieved and checked (address correct?)
• Beneficial owners notified to the transparency register
• Trade registered (if carrying on a trade)
• Tax registration questionnaire via ELSTER (within one month of starting the activity)
• VAT ID number applied for (if needed)
• Legal notice under § 5 DDG online
• Business letters and email signature with mandatory details (§ 35a GmbHG)
• Able to receive e-invoices; date for issuing your own e-invoices clarified
• Bookkeeping and tax adviser organised

D. Sole traders and freelancers

• Trade or liberal profession? Clarified
• Trade registered – at the place where the activity is actually carried on – or tax office informed
• Tax registration questionnaire via ELSTER
• Business address for invoices decided; legal notice address checked
• Postal power of attorney and collection routine set up

E. Ongoing operations

• Mailbox emptied at least once a week
• ELSTER inbox checked regularly
• Cover for holidays and illness arranged (written power of attorney, collection arranged)
• Deadline calendar kept
• Same address everywhere: commercial register, trade office, tax office, bank, legal notice, business stationery
• When moving or when the contract ends: re-register beforehand

1. Looking for an address only after the notary appointment. The business address belongs in the application for registration. Settle it beforehand, otherwise registration will be delayed.
2. Giving a PO box as the business address. A PO box address is not sufficient for the commercial register or the legal notice.
3. Not labelling the mailbox. Without a clear link to the company, post cannot be delivered reliably.
4. Leaving post uncollected for weeks. Payment orders and enforcement orders come with two-week deadlines – and post is usually deemed received when it is delivered, not when it is collected.
5. Believing the address determines the tax office. For a GmbH or UG, the place of management is decisive (§ 20 AO), not the letterhead.
6. Believing the address reduces taxes. Trade tax follows the permanent establishment (§ 4 GewStG), not the address. Clarify tax questions with your tax adviser.
7. Believing “i. G.” protects against liability. Anyone who acts in the company’s name before registration is personally liable – with or without the suffix (§ 11(2) GmbHG). So discuss significant commitments before registration in advance.
8. Forgetting the transparency register. Notification is mandatory – without undue delay and whenever details change.
9. Contradictory addresses. Different addresses in the register, on the website and in the bank application lead to queries.
10. Sending ID documents via WhatsApp or email. ID documents do not belong in WhatsApp or email – you present your ID document to us once in the original.
11. Terminating the contract without re-registering. The old address is then no longer your business address, but authorities and courts keep writing to it – and public service may follow.
12. Expecting too much. A business address replaces neither bookkeeping nor legal or tax advice. And it does not guarantee a bank account.

Address for service (ladungsfähige Anschrift)

An address at which a person or company can actually be reached and at which documents can be served.

Beneficial owner (wirtschaftlich Berechtigter)

The natural person who ultimately owns or controls a company (§ 3 GwG).

Business address (Geschäftsadresse)

An everyday term; for us, the umbrella term for the product: an address with a personal mailbox and mail acceptance.

c/o address

An address “care of” a third party. According to the OLG Hamm, it can be registered if it refers to a person actually authorised to accept service and does not feign a possibility of service.

Domestic business address (inländische Geschäftsanschrift)

The address entered in the commercial register, at which documents can be served (§ 8(4) no. 1, § 10, § 35(2) GmbHG; § 29 HGB).

eGbR

Registered civil-law partnership (eingetragene Gesellschaft bürgerlichen Rechts). Can be entered in the company register since 1 January 2024 (§§ 707, 707a BGB).

E-invoice (E-Rechnung)

An invoice in a structured electronic format that allows electronic processing (§ 14(1) UStG). A PDF file on its own is not an e-invoice.

i. G. (in formation, in Gründung)

Suffix used for the company between the notary appointment and registration. It does not protect the persons acting from personal liability (§ 11(2) GmbHG).

List of shareholders (Gesellschafterliste)

List of a GmbH’s shareholders with name, date of birth, town of residence and shareholding (§ 40 GmbHG), available for inspection online.

Mail acceptance (Postannahme)

Accepting post under a postal power of attorney, including registered letters; no opening without a separate instruction.

Mailbox (Postfach)

With us: a physical, lockable compartment for letter post, permanently assigned to one business. Not to be confused with a Deutsche Post PO box address.

Model protocol (Musterprotokoll)

A simplified, statutory template deed of formation for a GmbH/UG with up to three shareholders and one managing director (§ 2(1a) GmbHG).

Permanent establishment (Betriebsstätte)

Any fixed place of business that serves the activity of an enterprise and over which the enterprise has more than merely temporary power of disposal (§ 12 AO). Among other things, the connecting factor for trade tax.

Place of management (Ort der Geschäftsleitung)

The centre of the top-level management of the business (§ 10 AO). For a GmbH or UG, it determines the tax office responsible for corporation tax (§ 20 AO).

Postal power of attorney (Postvollmacht)

Written authorisation to accept items of post on someone else’s behalf.

Public service (öffentliche Zustellung)

Service by public notice or electronic publication where documents cannot be served at the registered address or at any other known domestic address (§§ 185 to 188 ZPO, § 15a HGB).

Registered office (Sitz)

The place specified in the articles of association (§ 4a GmbHG, § 11 AO).

Transparency register (Transparenzregister)

Register of the beneficial owners of companies (§§ 18 et seq. GwG).

UG (haftungsbeschränkt)

Entrepreneurial company (Unternehmergesellschaft); a GmbH with share capital of less than EUR 25,000, full payment of capital and an obligation to build up a reserve (§ 5a GmbHG).

This guide was put together by the team at Gewerberaum Schönefeld. Since 2021, we have been renting out real commercial premises in Schönefeld with business addresses, mailboxes and desks – exclusively for founders, self-employed people, freelancers, small businesses and holding companies. You can find out more about us on our About us page.

Professionals for your questions

Legal and tax questions belong with professionals. On request, we can put you in touch with notaries, tax advisers, lawyers, business start-up consultants and insurance brokers from our network in the region. The advice is then provided independently by these professionals. Putting you in touch is free of charge for you – we neither receive nor pay any commission for it. We only pass your contact details on to professionals if you ask us to. Public points of contact in the region also include IHK Cottbus with its Dahme-Spreewald regional centre and the trade office of the municipality of Schönefeld.

Get in touch

Would you like to know whether our business address or a desk suits your plans?

• Message us on WhatsApp (opens WhatsApp in a new tab, external provider)Opens WhatsApp (Meta) · please do not send identity documents
• Email: info@gewerberaum-schoenefeld.de
• Address (reception): Rathausgasse 17, 12529 Schönefeld, Germany

We will get back to you within 24 hours on working days.

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