Branches of foreign companies

A foreign business may carry on operations in Germany through a branch
registered for that purpose. Registration is with the local court for the area in
which the branch is located or on which the German activities are centred.
There are no formal minimum capital or other requirements (except for
branches subject to specific industry supervision), but one or more local branch
managers must be named.

Registration is required if the German activity
constitutes an apparently independent business unit capable of a self-contained
and self-supporting existence, but is not possible if this is not the case, as for
example with a liaison, or sales support, office.