Every company in Germany needs an official business address (Geschäftsadresse) where court documents and tax correspondence can be delivered. The wrong choice can lead to a refused registration or problems with your tax number.
Using your home address: pros and risks
For freelancers and sole traders, the home address is the simplest and free option. However, if you rent the flat, you need your landlord's written consent to run a business from it. In addition, the address must appear in the mandatory legal notice (Impressum) on your website, making it public.
Virtual offices and genuine presence
A virtual office in a business centre gives you a prestigious address without renting a physical room. However, the tax office (Finanzamt) watches closely for signs of a shell company (Briefkastenfirma). The address should come with a real option to hold meetings and a contract for handling incoming post.
A coworking address with a fixed desk
Renting a dedicated desk or a private office in a coworking space is a good compromise for start-ups and small teams. It comes with a company sign at the entrance, access to meeting rooms and meets the tax authorities' requirements for the place of management.
Registered seat versus the actual place of business
The law allows a company's registered seat (Satzungssitz) to be in one city while the business is run from another. Trade registration takes place where each business premises is located, and the local trade tax (Gewerbesteuer) multiplier can vary considerably even between neighbouring municipalities.
What to check
- Get your landlord's written consent to use the rented flat as an office.
- Make sure the virtual office provider offers a company sign and accepts registered letters.
- Check the municipality's trade tax multiplier (Gewerbesteuerhebesatz) before choosing a location.
- Arrange daily or weekly scanning of incoming post so you meet official deadlines.
Example situation
The founders of an IT agency rent a private office in a Frankfurt coworking space for €450 a month, passing the bank's checks without problems and keeping their home addresses private.
Next step
Your official address must reliably receive registered letters (Einschreiben); a letter returned marked “addressee unknown” can bring the company to a standstill.
Official information on this topic
- IHK Darmstadt: trade registration (Gewerbeanmeldung)
- Make it in Germany: starting a business
- ELSTER: tax registration for a new business
Checklists and examples are organisational recommendations. Requirements depend on the procedure, the city and your situation; check them with the relevant office before you act. Please discuss legal and tax questions with an authorised professional.
This article was prepared with the help of AI. The example illustrates the approach and does not describe a client case.