Broadcasting fees (Rundfunkbeitrag) and business addresses: Do you have to pay for your virtual office?

Quick answer

• A business address alone, without your own dedicated space, does not constitute a place of business under the Interstate Broadcasting Agreement (RBStV), which is the law governing broadcasting fees. Therefore, it generally does not trigger any additional fees.
• Receiving mail from the contribution service is still normal, however. Almost every newly founded company receives a letter "to clarify contribution liability" at the address registered in the commercial register. This is an inquiry, not a formal assessment.
• If you work from home, your workspace is exempt from fees, provided that the broadcasting fee is already being paid for the residence and the workspace can only be accessed through the living area (§ 5 Para. 5 No. 3 RBStV).
• Typical result: €0 extra. You continue to pay only the private rate of €18.36 per month.
• You become liable for contributionsas soon as you rent actual dedicated space (including a fixed office in a coworking space) or register a vehicle to the company.

Why do you even get mail from the contribution service?

The ARD ZDF Deutschlandradio contribution service (formerly GEZ until 2012) contacts newly founded companies almost automatically. Many founders suspect that data is being shared by the tax office, but that is not the case.

The tax registration questionnaire goes exclusively to the tax office, which is subject to tax secrecy (§ 30 AO, Fiscal Code). There is no data channel between the tax office and the contribution service.

The address comes from another source: The contribution service evaluates public registers, primarily the commercial register and trade data, and is also permitted to purchase addresses from third parties. § 11 Para. 4 RBStV explicitly allows this. Since your registered business address is the Teeberg address, the letter arrives there and is forwarded to you by us.

Important: Such a letter is not a formal assessment or a payment request. It is an inquiry that you should answer truthfully. In the vast majority of cases, the matter is resolved after that.

Is a virtual office address a place of business for the purposes of the broadcasting fee?

No, as a rule, it is not.

The broadcasting contribution has its own definition. According to Section 6 (1) of the Interstate Broadcasting Agreement (RBStV), a place of business is any fixed spatial unit used for commercial or other independent purposes that is not used exclusively for private purposes. The decisive factor is therefore the spatial unit you occupy.

With a pure business address that only provides mail receipt and forwarding, you do not occupy a spatial unit. You have a mailbox and a mail service, but no room at your disposal where work is carried out. This means the factual element required for the contribution is missing.

The situation is different as soon as a permanently assigned, dedicated room is part of the address. In that case, a place of business exists. The difference is not the name of the contract, but the question: Are there square meters available to you exclusively?

And what about your home office?

If you run your company from your own home, this workspace is formally a place of business and must generally be registered. However, it is not subject to the contribution.

Section 5 (5) No. 3 of the RBStV exempts places of business that are located within a residential unit subject to the contribution and can only be accessed through that unit. You must therefore meet two requirements:

1. The private broadcasting contribution is already being paid for the apartment (by you or another person in the household).
2. The workspace has no separate entrance from the outside and can only be reached through the apartment.

A desk in the living room, a study, a converted guest room: all are exempt from the contribution as long as the apartment is registered. A separate shop on the ground floor with its own door to the street, however, is not.

So, what exactly do you pay?

ScenarioAdditional broadcasting contributionBusiness address (virtual office) without dedicated rooms€0Home office in an apartment already subject to the contribution€0Dedicated office or fixed private room in a coworking space, 0 to 8 employees€6.12 per month (one-third contribution)Each additional vehicle registered to the company€6.12 per month per vehicle

Result for the typical startup scenario, i.e., business address plus home office: €0 additional. You continue to pay only the private residential contribution.

The two cases where you do have to pay

1. Dedicated rooms. As soon as you rent an office or get a permanently assigned private room in a coworking space, a place of business subject to the contribution is created. The amount depends on the number of employees subject to social security contributions (Section 5 (1) RBStV):

Employees per place of businessContributionsAmount per month0 to 8one-third€6.129 to 191€18.3620 to 492€36.7250 to 2495€91.80250 to 49910€183.60

The sliding scale continues up to a maximum of 180 contributions for 20,000 or more employees. Owners and managing directors who are not subject to social security contributions are not included in the count, nor are apprentices.

2. Company vehicles. For every vehicle registered to the company, a partial contribution of €6.12 per month applies (§ 5 Para. 2 RBStV). One vehicle is exempt from the contribution, but only per contribution-liable business premises. Anyone without a contribution-liable business premises has no exemption quota. This is the point that regularly catches founders with company cars and virtual business addresses by surprise.

Template response to the letter

Simply reply with the actual facts. No formal objection is necessary, there are no deadline issues, and no fees apply.

With reference to your letter dated [Date], contribution number [if available], I am informing you of the facts as follows:

The address registered in the commercial register, [Address], is purely a business address for mail receipt and forwarding. The company does not have any premises available for its own use at that location. Therefore, there is no spatial unit within the meaning of § 6 Para. 1 RBStV.

Business activities are carried out exclusively in my private residence at [Address]. This residence is registered under contribution number [Number], and the broadcasting contribution is being paid. The workspace can only be accessed through the living area, meaning the requirements of § 5 Para. 5 No. 3 RBStV are met.

No motor vehicles are registered to the company.

Consequently, there is no contribution liability for a business premises. Please confirm receipt of this information.

Adjust the last paragraph if a company vehicle is registered.

The most common misconception: three times "business premises," three different meanings

Registered office, business premises in tax law, and business premises in broadcasting contribution law originate from three different legal areas and each have their own definitions. They are less related than the identical terminology might suggest.

TermLegal BasisWhat triggers itFor a Virtual OfficeRegistered office / Company headquarters§ 4a GmbHG, Articles of AssociationEntry in the commercial registerWorks without issues; this is exactly what it is intended forPermanent establishment (tax)Section 12 AOFixed place of business with actual power of disposal plus business activityDoes not arise, as no one works therePermanent establishment (broadcasting contribution)Section 6 RBStVFixed spatial unit for non-exclusively private purposesDoes not arise, as no spatial unit is occupied

In practical terms, this means: The place of effective management is always a tax permanent establishment by law (Section 12, sentence 2, no. 1 AO). If you run the company from home, your only tax permanent establishment is your apartment. This leads to two consequences:

• The responsible tax office is determined by the place of effective management, not the registered office.
• The trade tax goes to the municipality of the actual permanent establishment. A business address in a municipality with a low assessment rate (the multiplier used by the municipality to calculate trade tax) is therefore useless for trade tax purposes. This is the classic misconception with such setups.

However, the business address works perfectly well as a registered office and a valid address for the commercial register, legal notices, and invoices. That is exactly what it is for.

How much is the broadcasting contribution in 2026?

The broadcasting contribution remains €18.36 per month per apartment (€220.32 per year), unchanged since 2021.

The increase to €18.94 recommended by the KEF (Commission for Determining the Financial Requirements of Broadcasting Corporations) in 2024 was not implemented by the federal states. ARD and ZDF have filed a constitutional complaint against this (case nos. 1 BvR 2524/24 and 1 BvR 2525/24). The Federal Constitutional Court held an oral hearing on June 23, 2026; a ruling has not yet been issued. In its 25th report from February 2026, the KEF now recommends only €18.64 starting January 1, 2027. Until an effective determination is made by the states or an order is issued from Karlsruhe, the rate remains €18.36.

Frequently asked questions

Do I need to register with the Beitragsservice if I only use a business address?Not for the business address itself, as it does not constitute a place of business under Section 6 of the Interstate Broadcasting Agreement (RBStV). Your home office is formally subject to notification requirements, but is exempt from contributions under Section 5 (5) No. 3 RBStV. In practice, this is resolved by responding to their letter.

Does the Beitragsservice find out from the tax office that I have started a business?No. The tax office is bound by tax secrecy under Section 30 of the Fiscal Code (AO). The Beitragsservice obtains its data from public registers and by purchasing address lists under Section 11 (4) RBStV.

I have a GmbH, but no employees. What do I pay?If you have no premises of your own: nothing extra. With your own office: the one-third contribution of €6.12 per month, as the scale starts at 0 to 8 employees and a shareholder-managing director who is not subject to social security contributions is not counted.

I work in a coworking space. Is that a place of business or not?It depends on the access. A flex desk without a permanently assigned spot and without a private room generally does not constitute a separate spatial unit. A permanently rented private office, however, does.

I have several companies at the same address.The contribution is linked to the place of business and the owner, not the number of companies. Without a spatial unit at that address, no contribution obligation arises for any of the companies.

What happens if I ignore the letter?The Beitragsservice will send a reminder and, in cases of doubt, can estimate a place of business and issue an assessment notice. You would then have to file an objection, which is more time-consuming than responding once. It is better to reply directly.

Can I get an exemption from the broadcasting contribution?An exemption under Section 4 RBStV is only available to private individuals in specific situations, such as when receiving certain social benefits, and only upon application. There is no general exemption for companies, only the specific exceptions described.

Conclusion

A registered office is purely a legal anchor with no inherent contribution or tax consequences. A tax-relevant place of business is created where work and management actually take place—for most founders, this is at home. The Beitragsservice is interested in neither of these, but only in actual physical premises. A home office in a private residence that is already being paid for remains exempt from contributions.

The letter that arrives at your Teeberg address after you start your business is therefore not a problem, but routine. A short, truthful response is all that is needed.

This article provides a general overview and does not constitute legal or tax advice. For specific arrangements, especially regarding the place of management, it is worth checking with your tax advisor.

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