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Correct procedure for changing residence and registering an additional business address at the old location.

July 4, 2021 | 25,00 EUR | answered by Steuerberater Knut Christiansen

I operate a side business in the online trading sector. The company name is registered as a trademark and has a regional reference to Berlin. However, a few days ago I moved to Leipzig. Since it would be rather difficult from a marketing perspective to use a Leipzig address as the imprint and sender address, I am considering booking a registered business address in Berlin (there are numerous offers starting from around 25€ per month). Could this lead to tax-related pitfalls and what would be the correct sequence for transferring my business? Should I first transfer the business here to Leipzig and at the same time specify the additional new company address in Berlin?

Thank you in advance for answering my question.

Steuerberater Knut Christiansen

Hello,

I am happy to provide you with the following feedback on your question. However, due to the fee amount (my share: 50%), I cannot provide a very detailed answer.

In principle, you would keep a branch office in Berlin and move the headquarters to Leipzig (administration). Therefore, you would first have to register the main branch in Leipzig and update the branch office in Berlin with the new address. From a tax perspective, this only affects the division of trade tax (if your profit exceeds €24,500 per year). In this case, a division statement would have to be submitted and the trade tax to be paid by you would be divided between Berlin and Leipzig.

Best regards,

Knut Christiansen
Tax consultant