The following are recorded in the commercial register (german Handelsregister):
- Complete company name
- Registered office and company address
- Company purpose
- Legal status
- Authorized representatives
The commercial register is publicly accessible.
Please provide your full company name including your company´s legal status. You can find your company name and legal status in your company’s commercial registry entry.
Tax numbers are given by the tax office to private and legal persons. Every tax type is allocated its own tax number. Therefore the tax office also gives a tax identification number to businesses upon request. You can receive information regarding your tax number and tax identification number from the tax office.
The date of the company foundation is noted in your company’s commercial registry entry.
The company’s legal status is recorded in the commercial registry (german Handelsregister). Common legal status’ in Germany are for example GmbH (limited liability company) or OHG (open partnership).
The company´s purpose is the area and type of work that your business practices. It is recorded and can be found in the commercial register.
The legal and economic conditions of merchants and businesses are recorded in the commercial register (german Handelsregister). Every company that is registered in the commercial registry receives a commercial registry number. It is possible to view the commercial register at any time.
You can identify the responsible local municipal court in the judicial portal of the federal government and of the states (Effective: January 2018).
The BUFA number is the nationwide tax office number in Germany. You can determine your responsible tax office and its BUFA number on Federal Tax Office’s website (Effective: January 2018).
A company split takes place when a company is split into two or more legally independent units that are economically and legally connected to one another. For example: A company split can happen if you yourself are shareholder of a company and you make your private property e.g. a piece of land available to your company. If in doubt, ask your task advisor for advice.
Subsidiaries are companies, that are connected to and run by another company – the mother company. A company owns a subsidiary if it is involved in the majority of the voting rights in this company.
Branch offices (german Betriebsstätten) are for example, management offices, branches, workshops, storage facilities or salesrooms.
A company can have branches both at home and abroad.
A tax group (german Organschaft) is the summarising of a self-employed entity into a taxable entity. Affiliates can build a tax group.
No, SMACC doesn’t offer it’s accounting tool to affiliates.
According to §271 of the german commercial code (HGB) affiliates (german verbundene Unternehmen) are “[…} such companies which are parent company or daughter company (§ 290) that have to be involved in the consolidated financial statements of one parent company consistent with the regulations about full consolidation […].”