Which law says it must be registered in Germany?

johannes1234321 2 hours ago | parent [-]

It must be seated where the business happens for compliance with tax laws. But you may have a French S.a.r.l. in Germany and thus fall under their company law (with impact on publication responsibilities, company governance etc.)

While for some cases there is room for abuse (like Amazon Kindle eBooks are sold to Germany by a company situated in Luxembourg, while only selling via amazon.de to audience with German residency) However my employer is a Dutch B.V. with headquarters in Germany, thus they avoid having to form a board with works council representatives as a German GmbH (or AG) of comparable size would require.

	▲	jkaplowitz 30 minutes ago \| parent [-]
		Specifically, it must be seated where the principal management of the business occurs. So if the executives and board meetings and books and records are strategically located in one country and most of the business operations are in a second, it's valid and probably even required for the business to have its tax residence in the first country rather than the second. It may very well have a permanent establishment and therefore some tax obligations in the second country, but that's different from the second country being the primary tax residence.