Registered Office Berlin: Setting Up, Step by Step

To establish a registered office in Berlin, you need a business address in Berlin, register your trade with the responsible district office (or enter the company in the commercial register at the Charlottenburg local court), and register for tax with the tax office. The address can be a rented business address, as long as mail is actually accepted there.

Whether you're a sole proprietor, a UG, or a GmbH, the order of steps differs, but you always need the address first. Here's the process.

Step 1: Set up your business address

You need a street address in Berlin where your mail arrives. You can use your own home, an office, or rent a virtual business address. A PO box isn't enough (see our guide to a serviceable address in Berlin).

At Clevver, a virtual office in Berlin (Friedrichstraße 155, 10117 Berlin-Mitte) starts at €49.95 net a month on a 24-month term.

Step 2: Choose a legal form

• Sole proprietor or freelancer: a commercial register entry is only needed if the business requires a commercially organized operation.
• UG or GmbH: formation before a notary, entry in the commercial register. More in our guides to forming a GmbH and forming a UG.
• Other legal forms: a GbR, KG, and other structures each have their own requirements.

Which form fits you depends on liability, capital, and tax. Get advice.

Step 3: Form the company and file with the commercial register (GmbH, UG only)

For a GmbH or UG, a notary certifies the articles of association. The company gets registered with the commercial register, handled in Berlin by the Charlottenburg local court. At this point, you provide the domestic business address (Section 8 GmbH Act). This address is publicly visible.

Step 4: Register your trade with the district office

Every trade has to be registered, more on the general process in our guide to trade registration in Germany. In Berlin, the responsible district office (Bezirksamt) is whichever one covers your place of business. This usually runs online through the state of Berlin's service portal. You provide the address, your activity, and your personal details. Freelancers don't register a trade, the tax office decides whether an activity counts as freelance work.

Step 5: Register for tax with the tax office

After trade registration or the commercial register entry, you'll typically get a request from the tax office to complete the tax registration questionnaire, done via ELSTER. You then receive your tax number and, where applicable, a VAT ID.

Step 6: Chamber of commerce and other registrations

Businesses in Berlin are generally required to be members of the Berlin Chamber of Commerce (IHK). Other registrations may be needed too, for example with the trade association (Berufsgenossenschaft), the transparency register (for companies), or social security for employers.

Berlin specifics

• Twelve districts. Your address sits in one of them, which determines the responsible district office.
• Trade tax. Berlin's trade tax multiplier currently stands at 410%. Check the current rate before you calculate.
• A single commercial register. The Charlottenburg local court handles it for all of Berlin.

Example: two founders, a remote team

Picture two founders setting up a software UG. Both live outside Berlin but want a Berlin registered office. They rent a business address in Berlin, form the UG before a notary with that address as the business address, register it with the Charlottenburg local court, then handle trade registration and the tax office. Their mail arrives digitally through an app. This example is invented. Whether special tax rules apply because the managing directors work outside Berlin is something they should check with a tax advisor.

FAQ

Can I have a registered office in Berlin without living there? Yes. A GmbH or UG's registered seat follows the articles of association, not where the shareholders live.

Is a virtual address enough for trade registration? Usually yes, if mail is accepted there. The decision rests with the district office.

What does forming a company in Berlin cost? It depends on the legal form. The notary, court, and trade registration each have their own fees. Check the relevant authorities for current figures.

Do I need a tax advisor? Not strictly, but it's advisable for corporations and cross-border setups. This article isn't legal or tax advice. Still have questions? → Contact us