Management Accountancy Professions - Branch Office


The establishment of a branch office must be reported without delay.

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.

Last update

1 February 2024

Legal basis

section 35 of the Bilanzbuchhaltungsgesetz (BiBuG)

Responsible for the content

Federal Ministry of Labour and Economy
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