Guides
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
Short answer
Yes, non-residents and non-EU founders can start a German GmbH or UG. There is no citizenship or residency requirement to be a shareholder or managing director. What you need is a registered business address in Germany, a notarial deed, and share capital (from €1 for a UG, €25,000 for a GmbH). A virtual office provides the required German address.
What you will learn
- Whether non-EU founders can register a company in Germany
- What you need to set one up
- How a virtual office provides your registered address
- GmbH or UG: which fits non-resident founders
- How to form a company remotely
- Challenges to plan for
Germany is one of the most attractive markets in Europe, and you do not need to live there to run a company. Non-residents and non-EU founders can set up a German GmbH or UG remotely, as long as they have a proper registered address and follow the formation steps. Here is how it works.
Note: This article is general information, not legal or tax advice. Company formation involves legal and tax steps. For your specific situation, consult a lawyer, notary, or tax advisor.
Can non-residents and non-EU founders start a company in Germany?
Yes. German company law does not require shareholders or managing directors to be German citizens or German residents. A founder from outside the EU can own and manage a German GmbH or UG.
What matters is not your passport, but that the company itself meets the formal requirements: a registered business address in Germany, a notarized formation, share capital, and an entry in the commercial register (Handelsregister).
What you need to register a company in Germany
✓A registered business address in Germany
✓Notarized articles of association
✓Share capital (UG from €1, GmbH €25,000)
✓Entry in the commercial register
✓A German business bank account
✓Tax registration with the Finanzamt
How a virtual office provides your registered address
Every German company needs an address that is ladungsfähig, meaning legal documents can be served there and the company has a real link to it. If you do not live in Germany, a virtual office solves this: you get a professional business address you can use for the commercial register, the imprint required under Paragraph 5 TMG, and your official mail.
A provider like Teeberg receives your mail at the address, scans it daily, and forwards it, so you stay informed no matter where you are. If you're planning to found a UG specifically, our guide on starting a UG in Berlin covers costs and process in more depth.
GmbH or UG: which fits non-resident founders?
Both are limited liability companies. The difference is mainly the share capital and how established each looks to partners and banks.
| Type | Share capital | Best for |
|---|---|---|
| UG | from €1 | starting small, testing the market |
| GmbH | €25,000 (at least €12,500 paid in) | established business, more credibility |
* General figures under German company law, without warranty.
How to set up a company remotely
1
Secure a registered address
Book a German business address with a virtual office provider.
2
Notarize the formation
Since 2022, cash-founded GmbHs and UGs can often be notarized online by video, which makes remote formation easier.
3
Deposit share capital and register
Open a business bank account, pay in the capital, and register with the commercial register.
4
Register for tax
Complete the tax registration with the Finanzamt to receive your tax number.
Challenges to plan for
✗
Bank account
Opening a German business bank account as a non-resident can take time. Some digital banks are more flexible than traditional ones.
✗
Notary and documents
You may need certified translations or a power of attorney if you cannot attend or use the online video procedure.
Your German business address, from anywhere.
A registered address in Berlin, ready for your commercial register entry.
A registered German address with Teeberg
Teeberg offers a registered business address at Kollwitzstraße 76 in Berlin, suitable as a company seat for the commercial register and the imprint, with a daily mail scan service.
Virtual Office
€79 / month
Registered business address and daily mail scan service, suitable for the commercial register and imprint.
Mailing Address
€35 / month
A business address with mail forwarding as an affordable entry point.
* Prices exclude VAT, no guarantee, as of July 2026.
Related articles
Frequently asked questions
Can a non-EU citizen start a company in Germany?+
Yes. There is no citizenship or residency requirement to be a shareholder or managing director of a German GmbH or UG. You need a registered German address and must complete the formal formation steps.
Do I need a German address to register a company?+
Yes. Every German company needs a registered business address that is ladungsfähig. A virtual office can provide this address if you do not have your own premises in Germany.
Can I set up a GmbH remotely from abroad?+
Often yes. Since 2022, cash-founded GmbHs and UGs can be notarized online by video in many cases. A power of attorney is another option if you cannot attend in person.
What is the difference between a GmbH and a UG?+
A UG can be founded from €1 of share capital, a GmbH requires €25,000 (at least €12,500 paid in at registration). The UG is popular for starting small, the GmbH looks more established.
Does a virtual office count as a registered business address?+
Yes, as long as the address is ladungsfähig and has a real link to your company. Then it can be used for the commercial register and the imprint under Paragraph 5 TMG.
