A German business address, without an office of your own.

Yes, provided documents can be formally served there. On incorporation, a GmbH states a domestic business address; it is entered in the register and is the address at which the company must be reachable.

What matters is not whether work is carried out there, but that post and formal service actually arrive and are accepted. A PO box does not meet that test.

The same address later appears in the legal notice and on business letters and invoices.

An address alone does not. § 12 Satz 1 AO requires a fixed place of business or facility that serves the activity of an enterprise, and a certain power of disposal over it. A mere delivery address with no activity on site does not meet that test.

Two circumstances can nevertheless change the assessment, and both turn on the actual activity, not on the address:

• The place of management. Wherever the business is in fact managed, a permanent establishment arises at the place of management (§ 12 Satz 2 Nr. 1 AO), even without a fixed facility.
• A permanent representative under § 13 AO: anyone who concludes contracts or solicits orders on a lasting basis triggers the consequences without premises of their own.

We assess the address and the actual activity together. In detail under the home office as a permanent establishment.

Yes. The business address does not, however, determine which Finanzamt is competent.

• For a German company, competence follows the place of management or the registered seat.
• For a company resident abroad, one central Finanzamt is competent for VAT: for France, the Finanzamt Offenburg (§ 1 Nr. 6 UStZustV).

The address creates reachability and a German presence; competences and taxing rights are unaffected by it.

We handle the tax registration; see German Tax & Compliance.

We accept the post and scan it promptly. Forwarding follows the rhythm you set.

Post from the authorities — assessments, audit orders, reminders — starts deadlines running on receipt. We treat those items separately and report them immediately.

We can accept formal service; that is the purpose of an address at which documents can be served.

It is intended for the commercial register, the tax office, the legal notice, business letters and invoices, bank documents and as a contractual address.

As soon as work is actually to be carried out on site, goods stored or deliveries received, premises of your own are required, and the permanent establishment question arises afresh. We clarify in advance which case applies.

Meeting rooms are available for appointments with clients, banks or authorities.