{"id":12162,"date":"2025-03-06T08:58:30","date_gmt":"2025-03-06T08:58:30","guid":{"rendered":"https:\/\/bosporus24.de\/?p=12162"},"modified":"2025-03-06T08:58:30","modified_gmt":"2025-03-06T08:58:30","slug":"12162-2","status":"publish","type":"post","link":"https:\/\/bosporus24.de\/en\/12162-2\/","title":{"rendered":""},"content":{"rendered":"

If a foreign company wishes to operate in Germany, it must comply with certain bureaucratic requirements<\/strong> hold. Whether a Business registration<\/strong> or a Commercial register entry<\/strong> depends on the type of activity and the type of company.<\/p>\n

1. business registration for foreign companies<\/strong><\/h2>\n

When is a business registration required?<\/strong><\/h3>\n
    \n
  • Basic rule:<\/strong> Who in Germany commercially active<\/strong> is, a Register a business<\/strong>.<\/li>\n
  • This also applies to foreign companies<\/strong>if they are in Germany Operating site<\/strong> or a Permanent representation<\/strong> have.<\/li>\n
  • Typical cases in which a business registration is required:\n
      \n
    • Opening of a Branch or subsidiary<\/strong> in Germany.<\/li>\n
    • Regular business activities in Germany (e.g. services or local sales).<\/li>\n
    • Long-term construction or assembly activities (e.g. foreign craft businesses).<\/li>\n<\/ul>\n<\/li>\n
    • Freelancers (e.g. consultants, artists, lawyers, doctors)<\/strong> must do not register a business<\/strong>but only register with the tax office.<\/li>\n<\/ul>\n

      Where does the business registration take place?<\/strong><\/h3>\n
        \n
      • Registration takes place at responsible trade office<\/strong> the city or municipality in which the company operates.<\/li>\n
      • Required documents:\n
          \n
        • Application form from the trade office<\/strong><\/li>\n
        • Copy of passport or identity card<\/strong><\/li>\n
        • Extract from the commercial register<\/strong> (if the company is already registered in another country)<\/li>\n
        • Tax number of the tax office<\/strong> (will be assigned after registration)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

          2. commercial register entry for foreign companies<\/strong><\/h2>\n

          Do foreign companies have to be entered in the commercial register?<\/strong><\/h3>\n
            \n
          • Not every company has to be entered in the commercial register.<\/strong><\/li>\n
          • An entry is obligatory for<\/strong>:\n
              \n
            • Corporations (e.g. GmbH, UG, AG<\/strong> - also foreign GmbHs or Ltd.)<\/li>\n
            • Larger commercial enterprises with a commercial structure<\/li>\n
            • Branches of foreign companies that operate independently in Germany<\/li>\n<\/ul>\n<\/li>\n
            • An entry is voluntarily for<\/strong>:\n
                \n
              • Small traders (who are not trading companies)<\/li>\n
              • Sole trader without commercial structures<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                What types of branches are there for foreign companies?<\/strong><\/h3>\n
                  \n
                1. \n

                  Branch office (independent permanent establishment)<\/strong><\/p>\n

                    \n
                  • Runs its own business, has its own management and accounting.<\/li>\n
                  • Must enter the Registered in the commercial register<\/strong> become.<\/li>\n<\/ul>\n<\/li>\n
                  • \n

                    Permanent establishment (dependent branch)<\/strong><\/p>\n

                      \n
                    • Is legally and organizationally bound to the foreign parent company.<\/li>\n
                    • No entry in the commercial register required.<\/li>\n<\/ul>\n<\/li>\n
                    • \n

                      Subsidiary<\/strong><\/p>\n

                        \n
                      • An independent GmbH or UG<\/strong> based in Germany.<\/li>\n
                      • Must be entered in the commercial register.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n

                        Where is the entry in the commercial register made?<\/strong><\/h3>\n
                          \n
                        • Registration takes place at competent local court<\/strong> (register court).<\/li>\n
                        • Required documents:\n
                            \n
                          • Certified extract from the commercial register<\/strong> from the country of origin<\/li>\n
                          • Articles of association or partnership agreement<\/strong> of the company<\/li>\n
                          • Proof of business address in Germany<\/strong><\/li>\n
                          • Notarization<\/strong> the application<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                            3. tax registration & company number<\/strong><\/h2>\n
                              \n
                            • Every company that does business in Germany requires a Tax number from the tax office<\/strong>.<\/li>\n
                            • If employees are employed, a Company number at the Federal Employment Agency<\/strong> can be applied for.<\/li>\n<\/ul>\n

                              4 Special obligations for foreign companies<\/strong><\/h2>\n
                                \n
                              • Value added tax liability:<\/strong>\n
                                  \n
                                • Companies must be prepared for the Value added tax (VAT, 19%)<\/strong> if they generate taxable sales in Germany.<\/li>\n<\/ul>\n<\/li>\n
                                • Trade tax:<\/strong>\n
                                    \n
                                  • Companies based in Germany pay Trade tax<\/strong>if they have a permanent establishment.<\/li>\n<\/ul>\n<\/li>\n
                                  • Minimum wage and social insurance:<\/strong>\n
                                      \n
                                    • If employees are employed in Germany, the Social security obligation<\/strong> and the statutory minimum wage<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

                                      What foreign companies need to consider<\/strong><\/h2>\n

                                      Business registration<\/strong> required if a permanent activity is carried out in Germany.
                                      Commercial register entry<\/strong> necessary for branch offices, subsidiaries and larger commercial enterprises.
                                      Tax registration<\/strong> at the tax office and registration for VAT.
                                      Observe social security obligations<\/strong>if employees work in Germany.
                                      Notarizations and translations<\/strong> for foreign documents.<\/p>","protected":false},"excerpt":{"rendered":"

                                      Wenn ein ausl\u00e4ndisches Unternehmen in Deutschland t\u00e4tig werden m\u00f6chte, muss es sich an bestimmte b\u00fcrokratische Vorgaben halten. Ob eine Gewerbeanmeldung oder ein Handelsregistereintrag erforderlich ist, h\u00e4ngt von der Art der […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[22,179],"tags":[],"class_list":["post-12162","post","type-post","status-publish","format-standard","hentry","category-buerokratie-und-behoerdenwege-fuer-unternehmen","category-gewerbeanmeldung-und-handelsregistereintrag-fuer-auslaendische-firmen"],"_links":{"self":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12162","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/comments?post=12162"}],"version-history":[{"count":1,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12162\/revisions"}],"predecessor-version":[{"id":12163,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/posts\/12162\/revisions\/12163"}],"wp:attachment":[{"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/media?parent=12162"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/categories?post=12162"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bosporus24.de\/en\/wp-json\/wp\/v2\/tags?post=12162"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}