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Is a Virtual Office Tax Deductible in Germany?
Yes, 100% as a business expense. How the deduction, input VAT, and home office rules work together - with real numbers.
Emily Schreiber
August 12, 2026
Quick Answer
The difference comes down to legal weight. Domicile address and mailbox address colloquially usually mean the same thing: a business address without your own office premises. They're only permissible if they're registered — meaning mail can actually be delivered there and there's a genuine connection to the company. A pure shell-company mailbox with no real activity behind it, on the other hand, is legally problematic.
What you'll learn in this article
- The difference between the terms
- Whether a mailbox address in Berlin is legal
- What "registered" (ladungsfähig) actually means
- Why a mailbox address and a shell company aren't the same thing
- What to look for when choosing
Domicile address, mailbox address, business address: for founders these terms sound confusingly similar, and their connotations range from credible to dubious. This article sorts out the terminology and shows which address is legally sound for your company in Berlin.
Important: This article is general information, not legal advice. For your specific case, consult a lawyer.
Domicile address, mailbox address, business address: what's the difference?
The terms overlap but mean different things. Here's the breakdown:
| Term | Meaning | Permissible? |
|---|---|---|
| Registered business address | Address with deliverability and a genuine connection | Yes, legally sound |
| Domicile address | Registered office without your own office premises | Yes, if registered |
| Mailbox address | Address for receiving mail without a physical presence | Possible, if registered |
| Shell company | Sham company with no real activity | No, problematic |
* Simplified overview, not legal advice.
Is a mailbox address in Berlin legal?
Yes, under certain conditions. An address where your business mail is received may be used in legal notices and as your registered office, as long as it's a registered address. Courts have confirmed that such an address can be permissible in legal notices if deliveries are actually possible there.
So what matters isn't the label — mailbox address or domicile address — but whether mail is actually received at the address and there's a genuine connection to the company. That's exactly what a credible registered business address provides.
What does "registered" actually mean?
Registered (ladungsfähig) means that documents and official deliveries can be effectively handed over at the address. A pure P.O. box generally isn't enough for this — you need a real street address with a house number.
A registered address is mandatory for legal notices under Section 5 TMG and for entry into the commercial register. An address that only exists on paper doesn't meet that standard.
A mailbox address and a shell company aren't the same thing
This is where most of the confusion happens. A mailbox address is simply an address where mail is received. A shell company, on the other hand, is a sham entity that outwardly pretends to conduct business without any real activity behind it — often to conceal ownership or avoid taxes.
✗
Watch out for sham constructions
Using an address to fake a company that doesn't really exist is legally risky. Honestly using a business address for a genuine company is not.
What to look for when choosing
📬
Genuine mail receipt
Make sure mail is actually received at the address and forwarded to you.
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Registered status
The address must be a genuine street address with a house number, not a pure P.O. box.
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A credible provider
A real on-site team at a clear location is more reliable than an anonymous address.
An address that holds up legally.
Registered business address in Berlin, with genuine mail receipt and an on-site team.
Registered business address with Teeberg
Teeberg isn't an anonymous mailbox address — it's a real team at Kollwitzstraße 76 in Berlin. Your mail is received, scanned daily, and forwarded; the address is registered and suitable for legal notices and the commercial register.
Virtual Office
€79 / month
Registered business address and daily scan service, suitable for the commercial register and legal notices.
Mailing Address
€35 / month
Business address with mail forwarding as an affordable entry point.
* Prices exclude VAT, no guarantee, as of July 2026.
Further reading
Frequently asked questions about domicile and mailbox addresses
What's the difference between a domicile address and a mailbox address?+
Colloquially, both mean a business address without your own office premises. Domicile address emphasizes the registered office, mailbox address emphasizes mail receipt. Legally, what counts for both is whether the address is registered.
Is a mailbox address in Berlin legal?+
Yes, if the address is registered and mail is actually received there. Such a business address may be used in legal notices and as a registered office.
What does a registered address mean?+
A registered address is a genuine street address with a house number where official deliveries can be effectively handed over. A pure P.O. box generally isn't sufficient.
Can I use a domicile address in my legal notice?+
Yes, as long as it's registered. Legal notices under Section 5 TMG require an address where you can be reached. A registered business address satisfies this.
What is a shell company?+
A shell company is a sham entity with no real business activity, often used to conceal ownership or avoid taxes. This is different from an honestly used business address and is legally problematic.
