The re-registration takes place at the responsible trade office at the new company headquarters and the trade office at the old location is informed of the transfer ex officio. The re-registration costs between 15 and 60 euros. If a change of registration takes place beyond municipal or state borders, it is recommended to deregister the business due to the move at the trade office of the previous location. This prevents possible misclassifications, especially if there are several similar companies in the region. The trade offices rely on information from the trader, as they generally do not receive any notifications from other authorities and bodies, in particular the responsible tax office and the commercial register. The trader is legally obliged to submit his registration or re-registration, which results from Section 14 Paragraph 1 of the Trade Code (Section 14 (1) GewO). If the trader does not comply with his reporting obligation, he is committing an administrative offense in accordance with Section 146 (2) No. 2a GewO, which can be punished with a fine. As part of administrative assistance and official cooperation, the trade office usually informs other authorities, such as employment agencies or responsible chambers. If registration with the local Chamber of Industry and Commerce is mandatory, the trade office will automatically inform them about the opening of the business.

Corporations can have different addresses for their headquarters and permanent establishment(s). It is mandatory to enter a business address in the commercial register at which declarations of intent can be made to the company and postal items can be delivered (company headquarters). The business address can differ from branches and also from the main branch, as long as the delivery requirements are met. If the business address changes, this must be reported to the registry court in a notarized manner. The responsible registry court is determined by the location of the company's registered office, which is specified in the partnership agreement with the business address. The registered office of the company can only be moved by a shareholders' resolution, which changes the shareholders' agreement in the relevant point. This change will also be notarized and will only become effective once it is entered in the commercial register of the receiving registry court. The fees for entries and changes in the commercial register are usually between 30 and 140 euros and the notary fees are between 45 and 500 euros, depending on the workload.

The move must be reported to the sending (old location) and the receiving (new location) tax office. All tax files are transmitted from the sending tax office to the receiving one. While the sales tax identification number does not change, the new tax office will provide the company with a new tax number that begins with the municipal code of the new company location.

The new company address must be communicated immediately to the health insurance companies as collection points for insurance contributions.

All responsible professional associations must also be informed immediately about the change of location. If there is any uncertainty about responsibility, please contact the German Statutory Accident Insurance, Nordost Regional Association, Fregestraße 44, 12161 Berlin, telephone: 030/8 51 05-52 20, www.dguv.de.

The trade office usually only informs the regionally responsible IHK. If the IHK district is changed due to the move of the business premises, notification should be made to both IHK directorates. This not only avoids dead files at the chambers, but also possible legal disadvantages due to late information to the previously responsible IHK. You can easily find the responsible IHK to report changes on www.ihk.de.

To avoid tax and other legal disadvantages, all tax advisors and lawyers who work for the company should receive the new address immediately.

According to Section 5 (5) of the Data Collection and Transmission Ordinance (DEÜV), employers are obliged to inform the Federal Employment Agency (here the company number service) of all changes to company data. If there is cooperation with the employment agency, for example for job placement or short-time work regulations, the responsible clerk should be informed separately again.

All of the company's main banks and insurance companies should be informed of the change in business address before the move with a specific moving date.

For business correspondence, the change of address should be clearly stated in the header. If the main address of the company or the registered office has moved to a different commercial register district, the information on the place of business, place of jurisdiction and the HR number must also be updated.

The imprint on the company homepage must always be up to date in accordance with Section 5 (1) No. 1 of the Telemedia Act (TMG).

In accordance with Sections 6 - 8 of the Broadcasting Contribution State Treaty (RBStV), the commissioning service at the new location and the closure of the old location must be reported to the public broadcasters' contribution service.