German branch registration.
Zweigniederlassung under § 13 HGB.
Register your foreign company's presence in Germany. Autonomous branch with own HRB number, or dependent Betriebsstätte for lighter-touch operations.
Foreign companies can be present in Germany three ways: registered branch (Zweigniederlassung) under § 13 HGB, dependent establishment (unselbständige Betriebsstätte) under § 12 AO, or permanent representative (ständiger Vertreter) under § 13 AO. Each has different liability, tax and visibility profiles.
The three presence options
Zweigniederlassung: visible at HR with its own HRB number, signs contracts in its own name, full tax footprint in Germany. Betriebsstätte: tax presence (KSt + GewSt + VAT) but not registered at HR, typically a warehouse or liaison office. Ständiger Vertreter: permanent agent creating taxable nexus without physical office. Most commercial operations end up with Zweigniederlassung; tax-only needs are covered by Betriebsstätte.
Required documents for non-EU parent
§ 13f HGB imposes heavier documentation for non-EU parents: notarised articles of association with certified translation, apostilled HR extract from home jurisdiction, parent board resolution authorising branch and appointing branch manager, notarised signatures. Document collection + apostille + translation is where 3 to 8 weeks disappear.
Tax treatment
Branch profits attributable to the DE Betriebsstätte face KSt 15% + Solz + GewSt at the host municipality's Hebesatz. § 1 AStG and OECD Authorised Approach govern attribution. Treaty relief in parent jurisdiction depends on DTA mechanics. VAT registration via USt-IdNr like any German taxable entity.
Branch or subsidiary GmbH?
Branch when the parent balance sheet is the credit story, you want no local capital lockup, and the deal size is predictable. Subsidiary GmbH when you need liability ring-fencing, planned sale of the DE operation (you cannot sell a branch standalone), or employee and banking simplicity.
Branch registration steps
Often booked alongside this one.
Frequently asked questions
What is a Zweigniederlassung and how is it different from a subsidiary?
Autonomous branch of a foreign parent, registered at HR with its own HRB, but no separate legal personality. Liability sits with the parent. A subsidiary GmbH is a separate legal entity.
Does a branch have its own HRB number?
Yes, a registered Zweigniederlassung gets an HRB number distinct from (but linked to) the parent's home register.
Can a non-EU parent register a German branch?
Yes, under heavier documentation requirements of § 13f HGB.
What documents must I apostille for a German branch registration?
Parent articles of association, current HR extract, board resolution, notarised signatures. All must be apostilled (Hague) or legalised if the parent country is not a Hague signatory.
How long does German branch registration take end-to-end?
6 to 12 weeks typical. Apostille timing drives variance.
How much does it cost to open a German branch?
Pass-throughs €1,300 to €3,900 including notary, HR, apostille, translation. Our legal scope varies by parent jurisdiction complexity.
Is a branch taxed in Germany or in the parent country?
Both. DE taxes the attributable profit at the host Betriebsstätte under § 1 AStG. The parent country taxes worldwide income and applies treaty relief.
Does the branch need a German VAT number (USt-IdNr)?
Yes, if taxable supplies happen in or from Germany.
Can the branch sign contracts in its own name?
Yes, the branch manager has autonomous contracting authority (with the parent's entity suffix on the letterhead).
Who is liable for a branch's debts, the branch or the parent?
The parent. Branch has no separate legal personality.
When is a dependent establishment (Betriebsstätte) enough instead of a registered branch?
Warehouse, logistics, sales-rep office without contracting, dependent Betriebsstätte creates tax presence without HR registration.
Can I convert a German branch into a GmbH later?
Not directly as a Formwechsel, but you can incorporate a new GmbH and transfer operations. Tax treatment depends on § 24 UmwStG if the operations qualify as a business unit.
Tell us what you need
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