The address of the registered office can be changed
Moving checklist for entrepreneurs
Relocating the registered office or changing the business address always involves a large number of formalities. Various bodies must be notified of the move and a number of legal regulations must be observed.
With this checklist we would like to point out the most important points that should be considered when relocating or changing the business address. The list does not claim to be complete.
Inform trade office
If you move within your location / headquarters, a corresponding business registration must be made at the trade office. The re-registration takes place at the trade office in whose area the new company headquarters will be established. The business registration costs € 20. If the move is to be made to another city or municipality, the business must first be deregistered at the previous location in order to then be re-registered at the local commercial office at the new location.
Any business permits are often valid nationwide, so they do not have to be applied for again at the new trade office. The license certificate must be submitted with the business registration to the trade office at the new company headquarters. The business de-registration is free of charge. Business registration costs between € 15 and € 60, depending on the municipality.
The trade offices receive no information about the change in the trade either from the responsible company tax office or from the commercial register. The trade offices are therefore dependent on the notification of the trader, who is legally obliged to do so in accordance with Section 14 (1) GewO. Failure to register a business is an administrative offense (Section 146 (2) No. 2a GewO). Usually the trade office informs the other authorities (employment agency, chamber of crafts, IHK, tax office, professional association).
Make registrations in the commercial register
For entrepreneurs who are registered in the commercial register, there are additional registration obligations with the commercial register, which concern the registered office and the domestic business address of a company. Special features must be observed depending on the respective legal form:
In the case of registered merchants (e. K.) and partnerships (OHG, KG), the current main office (at the e.K.) or the registered office (for partnerships) must always be entered in the commercial register. This is the place from which the company's business is actually and permanently directed. This place and the specific domestic business address, which must also be entered in the commercial register, cannot differ in the case of commercial partnerships. This means that a relocation of the business address to a location outside the district of the previous register court also means the relocation of the main branch or the registered office.
The change of the business address must be registered in a notarized form with the previously competent registry court. If the business address remains in the previous register district, it will be entered in this commercial register. If the address is relocated to a location outside the district of the previously competent registry court, the previously competent registry court forwards the documents ex officio to the court of the new main branch or the new seat. With the help of the local Chamber of Commerce and Industry, this commercial court then checks whether the company has actually relocated its main branch or registered office to the specified location. If this can be positively determined, the company will be entered in the commercial register at the new location. The registration of the relocation of the main branch or the company seat to the commercial register must therefore only be made after the relocation has actually taken place.
At Corporations (UG (limited liability), GmbH, AG) the registered office and the domestic business address may differ from one another. A domestic business address must also be entered here in the commercial register. At this address it must be possible to submit declarations of intent to the company and deliver documents. The address does not necessarily have to be at the place where the main office is located or part of the company is operated, provided that the specified delivery requirements are met. A change in the business address must be registered with the commercial register for entry in a notarized form.
In addition to the specific domestic business address, the place of the company's registered office must be determined by means of a company agreement. The seat has above all relevance under company law (e.g. for the jurisdiction of the registry court). It can only be relocated by changing the provisions of the articles of association on the basis of a shareholders' resolution. The relocation of the registered office must be registered in a notarial form with the previously competent registry court. The court forwards the documents ex officio to the court of the new seat. The relocation of the registered office only becomes legally effective when it is entered in the new commercial register.
Regardless of the specific legal form, a Relocation of a partner or managing director to another place of residence to register the change of place of residence in a notarized form with the commercial register for entry.
The commercial register fees for the various cases described are usually between € 30 and € 140. The notary fees are between 45 and 500 €, depending on the registration. Failure to register the changed business address can be punished with fines of up to € 5,000 by the registry court (§ 14 HGB).
Inform the tax office
In the event of a move, the previously responsible and the new tax office must be informed of the new company address immediately. The previously responsible tax office hands over the tax files to the tax office that is now responsible. Due to the change of responsibility, the tax number will be changed. The sales tax identification number, however, remains.
Notify the social security agency
The new company address must also be communicated to the health insurances as collection points for the social security contributions.
Inform trade association
As the carrier of the statutory accident insurance for companies and their employees, the relevant professional association must also be notified of any move and the new address communicated. If you do not know which trade association is responsible for your company, please contact the German Statutory Accident Insurance.
The trade offices usually inform the Chamber of Industry and Commerce about the change of business address or about the relocation of the registered office. Nevertheless, it is advisable to inform the Chamber of Industry and Commerce about changed address data. If, by moving out of the IHK district (Krefeld, Mönchengladbach, district and city of Neuss, district and city of Viersen) another business location is established in another IHK district, membership of the locally responsible IHK arises by law.
Notification to tax advisors and lawyers
The new business address should also be communicated to the tax advisor and lawyer.
Notify employment agency
According to Section 5 (5) DEUEV, employers are obliged to notify the Federal Employment Agency's company number service of all changes to the company data. Furthermore, if you move, the Federal Employment Agency should be informed if a corresponding cooperation takes place (e.g. in the case of placement, short-time work allowance, etc.)
Notification to banks and insurance companies
The house bank and the insurance company must also be informed in good time about the move or the new business address.
Adjust business papers
The mandatory information on the business letters must also be adjusted. The exact business address is not mandatory. However, if it was stated on the business paper - as is usually the case in practice - the business address must also be changed here. If the main branch or the registered office is relocated to a different commercial register district, the location of the new registered office, the new register court and the new commercial register number must also be stated in the business letters. Our leaflet contains detailed information on the business letter information.
Adjust the imprint on the homepage
According to § 5 Abs. 1 Nr. 1 TMG the imprint has to be updated with regard to the changed address.
Contribution service for public broadcasting
The new permanent establishment or the abandonment of an old permanent establishment must also be reported immediately to the contribution service of the public broadcasters (§§ 6ff. State Treaty on Broadcasting Contributions).
Re-register motor vehicles
According to § 13 Paragraph 1 No. 1 FZV, among others Immediately notify the registration authority of any changes to the address of a vehicle owner. Accordingly, the changes must also be reported to the registration authority for vehicles that have been registered for a company. If you move to a new licensing district, you can change your registration at the licensing authority in this district, otherwise at the local licensing authority and costs around € 30 to € 50, plus the cost of printing the signs, if applicable.
EORI number notify master data change
The change of address is to be communicated to the General Customs Directorate (master data management) using the internet participant application or the form. The current extract from the commercial register or the business registration must also be attached to the change request.
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