Every legal form needs an address, not an office. Here’s what the Handelsregister, the Gewerbeamt and the Finanzamt each look for.
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No legal form needs office space. What differs is which address each authority records, and where a virtual office fits.
| Legal form | Office needed? | What the authority records | Where a virtual office fits | The rule |
|---|---|---|---|---|
| GmbH, UG (haftungsbeschränkt) | No | Registergericht: the Sitz (a town) and the inländische Geschäftsanschrift (a street address where the company can be served) | As the Geschäftsanschrift in the Handelsregister, if it’s staffed and serviceable | § 4a, § 8 Abs. 4 Nr. 1, § 10 Abs. 1 GmbHG; UG: § 5a GmbHG |
| e.K., OHG, KG (registered traders and partnerships) | No | Registergericht: the Geschäftsanschrift of the Handelsniederlassung | As the Geschäftsanschrift in the Handelsregister | § 29 HGB (e.K.), § 106 Abs. 2 HGB (OHG), § 162 HGB (KG) |
| Gewerbe – sole trader, GbR (not in the register) | No | Gewerbeamt: the Betriebsstätte – where the business is actually carried on | As your professional address – Impressum, invoices, contracts, Finanzamt post. The Gewerbeanmeldung depends where you work | § 14 Abs. 1, § 4 Abs. 3 GewO |
| Freiberufler (liberal professions) | No | Finanzamt only: a correspondence address and where you work | As your professional address – Impressum, invoices, contracts, Finanzamt post | § 18 Abs. 1 Nr. 1 EStG, § 138 AO |
Any legal form that also runs a trade – a GmbH or UG too, once it starts operating – files a Gewerbeanmeldung on top of its register entry. Only Freiberufler are outside that duty.
For many founders, an office is a cost and a commitment the business doesn’t need yet – and the law doesn’t ask for one.
The sections below set out what each authority needs, by legal form.
Two things, and neither is an office. A UG (haftungsbeschränkt) is simply a GmbH founded with less than the minimum capital (§ 5a GmbHG), so everything here applies to it too.
The Sitz – a German town. Your articles of association must name a place in Germany as the company’s seat (§ 4a GmbHG). It’s a municipality, such as Berlin or Munich, not a street address, and it decides which Registergericht (register court) keeps your file. You choose it – usually the town where your business address is. Moving it to another town later means amending your articles through a notary (§ 53 GmbHG), so it’s worth choosing an address you can keep.
The inländische Geschäftsanschrift – a German street address. Your application to the Handelsregister must give a domestic business address (§ 8 Abs. 4 Nr. 1 GmbHG), and the court enters it in the register (§ 10 Abs. 1 GmbHG). The point is that the company can be reached: letters and court documents can be served on the managing directors there (§ 35 Abs. 2 S. 3 GmbHG). So it has to be a ladungsfähige Anschrift – a serviceable address. A Postfach fails, and so does a forwarding arrangement with no one there. Our guides to the ladungsfähige Anschrift and the Geschäftsadresse cover the full test and how the addresses differ.
Yes, if it’s staffed – a staffed virtual office is a serviceable street address, which is what the register asks for. A UG can be registered at a virtual office address, including one managed from a home office (BMWK Existenzgründungsportal, expert answers, August 2020; February 2020).
The choice matters because the Geschäftsanschrift is public: anyone can look it up in the Handelsregister for free. If you register at home and move to a business address later, your home address stays visible in the register’s history. To compare providers for your formation, see the best business address for a GmbH or UG.
The notary files your application electronically and needs the address for it. They’ll usually ask you to show you’re allowed to use it – that’s what the provider’s written confirmation (Nutzungsüberlassungserklärung) is for. The court checks that it’s a domestic street address. The documents the law requires with the application are the articles, the managing directors’ appointment and the shareholder list (§ 8 Abs. 1 GmbHG) – no lease.
It doesn’t make the address your place of management or a tax Betriebsstätte. The Finanzamt decides those from where you actually work and take decisions (§§ 10, 12 AO). And it doesn’t replace the Gewerbeanmeldung: once the GmbH starts trading, it registers its trade like any other business.
The same logic applies to registered sole traders and partnerships. A Kaufmann registers the place and domestic Geschäftsanschrift of the Handelsniederlassung (§ 29 HGB). An OHG registers its Sitz and a Geschäftsanschrift, which can be anywhere in the EU (§ 106 Abs. 2 Nr. 1 HGB); a KG does the same and adds its limited partners (§ 162 HGB). None of them needs office space.
No. The Gewerbeanmeldung is a notification, not a permit: anyone starting a standing trade tells the competent authority when they start (§ 14 Abs. 1 GewO). That’s the Gewerbeamt of the municipality where the business has its Betriebsstätte – in Berlin the district Ordnungsamt, in Munich the Kreisverwaltungsreferat.
Your Betriebsstätte – the fixed place from which the trade is actually carried on (§ 4 Abs. 3 GewO). “Actually” is the key word: give the address that reflects how your business operates. If you run an online shop or a consultancy from home, that’s your home. A workshop, kitchen, salon or shop is a Betriebsstätte wherever your post goes, and it’s registered as one.
As your professional address. Your Impressum, invoices, contracts, letterhead and Finanzamt post can all carry a business address that isn’t where you work – and that’s how a virtual office keeps your home address off them. Bear in mind that the name, business address and activity on your Gewerbeanmeldung may be made public (§ 14 Abs. 5 GewO).
An identity document and, for a company, the register extract; permits and a residence title only where your trade or status needs them. That’s Munich’s list (Landeshauptstadt München, Gewerbe-Anmeldung), and Berlin’s is the same in substance (IHK Berlin, Gewerbeanzeige). Neither asks for a lease.
No – and this is the answer most often got wrong. The liberal professions – doctors, lawyers, tax advisers, engineers, architects, journalists, translators, artists, writers, teachers and “similar professions” – earn income from self-employed work, not from a trade (§ 18 Abs. 1 Nr. 1 EStG). An activity is only a Gewerbebetrieb if it isn’t a liberal profession (§ 15 Abs. 2 EStG). So: no Gewerbeamt, no Gewerbeschein and no Gewerbesteuer.
You tell the Finanzamt you’ve started (§ 138 Abs. 1 S. 3 AO) by completing the Fragebogen zur steuerlichen Erfassung in ELSTER within one month. The Finanzamt then issues your tax number (BMWK Existenzgründungsportal, Freie Berufe). Chamber professions – doctors, lawyers, tax advisers, architects – also register with their Kammer, and a Partnerschaftsgesellschaft goes in the Partnerschaftsregister.
Two: where the Finanzamt can write to you – your Geschäftsanschrift, which can be a virtual office – and where you actually work, because that decides which Finanzamt is responsible and where you’re taxed (§§ 10, 12 AO). A translator who works from her flat and receives her post at a virtual office in the same city gives both. The same business address can go on her website, invoices and contracts, so her home address stays private.
Plenty of founders sit near the line – a designer who also sells prints, a consultant who also brokers contracts. When in doubt, the Finanzamt (and sometimes the Gewerbeamt) decides whether your activity is freiberuflich or gewerblich when you register (BMWK Existenzgründungsportal). Describe what you do precisely and let them classify it. Registering a Gewerbe “to be safe” creates trade-tax and IHK obligations you may not owe.
These three terms are easy to mix up, and each means something different:
A virtual office provides the Geschäftsanschrift, usually in the town you name as your Sitz. The Betriebsstätte is wherever you actually run the business. What a Geschäftsadresse is in Germany sets the terms out in full.
Olea’s virtual office is a staffed street address with your company name on the mailbox, a digital mailbox and workspace you can book at the same building. That covers the three things this page keeps coming back to: you’re reachable, your post arrives and there’s somewhere you can actually work.
Olea’s virtual offices start at €69/month excluding VAT, with no setup fee, deposit or minimum term, across 18 addresses in Berlin, Munich, Frankfurt, Hamburg, Düsseldorf, Stuttgart and Hanover. For how Olea compares with other providers, see the best virtual office in Germany; for everything else the address can be used for, see using a virtual office as your business address.
Yes, for a GmbH or UG. The managing director doesn’t need to live in Germany, but must be able to enter the country at any time (BMWK Existenzgründungsportal, expert answer, January 2020). The company needs its German Sitz and a German Geschäftsanschrift where it can be served, and a staffed virtual office can provide that address.
For a GmbH or UG, the Geschäftsanschrift is in the Handelsregister, which anyone can search for free at handelsregister.de. For a trade, the business address on the Gewerbeanmeldung may be disclosed (§ 14 Abs. 5 GewO). And any business with a website shows its address in the Impressum (§ 5 DDG).
Yes, if it’s a German address where the company can reliably be reached – with the company name on the mailbox so post and served documents arrive. If you live abroad, your home can’t be the Geschäftsanschrift, because it must be in Germany. A home address then appears in the public Handelsregister and your Impressum, and if you rent, commercial use of the flat is a question for your lease. It’s a common reason to choose a virtual office instead.
They need an address the Finanzamt can write to, and they must say where they work – nothing more. Many use their home. A virtual office is worth it when you invoice, publish an Impressum or meet clients and don’t want your home address on any of them.
Yes. A trade files a Gewerbeummeldung (§ 14 Abs. 1 S. 2 Nr. 1 GewO); a GmbH files its new Geschäftsanschrift with the register through its notary. Starting at home and moving to a virtual office later is common, but the home address stays visible in the register’s history.
This guide is general information on German registration rules, not legal or tax advice. Statutes are linked at each claim; check them against your own circumstances, or ask a Steuerberater or lawyer about your case.