Management accountancy professions – Branch office
table of content
General information
Establishment of a branch office must be reported to the competent authority without delay. The competent authority has to maintain a register where the branch office is entered. If a branch office is closed, it has to be removed from the register.
Deadlines
The establishment of a branch office must be reported without delay.
Competent authority
Legal bases
section 35 of the Bilanzbuchhaltungsgesetz (BiBuG)
Link to form
Management accountancy professions – branch office – establishmentGerman text
Last update: 1 February 2024
Responsible for the content: Federal Ministry of Labour and Economy