Place of effective management (Ort der Geschäftsleitung)

The place of peffective management is the centre of business management. Pursuant to § 10 of the German General Tax Code (AO) "“Business management” shall mean the centre of commercial executive management. It is generally the place where the persons authorised to represent the legal entity carry out the day-to-day management activities incumbent upon them, i.e. where they carry out the actual, organisational and legal acts which the ordinary operation of the company entails. 

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