The short answer: You can set up a UG with a virtual office. It is allowed if the address is legally valid (ladungsfähig), mail is reliably received and the provider grants you usage permission (Nutzungsgestattung) to register the address as your registered office. A P.O. box alone is not enough. At Geschäftsadressemieten.com, you need the Expert package for this. You state your actual place of management (Ort der Geschäftsleitung) truthfully to the tax office.
What you'll learn here
- Why a UG absolutely needs a legally valid address
- What is legally allowed with a virtual office
- What is not allowed and can get expensive
- How the formation works, step by step
- Which package you really need for your UG
Why a UG needs a business address
The UG (haftungsbeschränkt) is the little sister of the GmbH (limited liability company). You can set one up with as little as one euro of share capital; it is notarized and must be entered in the commercial register. And that is exactly why you need a business address.
This address must be legally valid. That means: a real address with a street name and house number where the company can be reached by mail and where courts and authorities can serve documents with legal certainty. A P.O. box is not permitted by law.
What is allowed with a virtual office
You may use a virtual office as the registered office and business address of your UG. Stricter formal requirements apply to the commercial register, but a virtual office is permitted there too, as long as two conditions are met:
- Genuine reachability: The address is legally valid and mail is reliably accepted.
- Usage permission: The provider gives you written permission to register the address as your registered office with the commercial register, the tax office and the trade office.
If both conditions are met, setting up a UG with a virtual address is completely legal and common practice.
What is not allowed
- P.O. box only: A P.O. box address as the registered office is ruled out by law.
- Sham registered office (Scheinsitz) without reachability: An address where no mail is accepted does not meet the requirements.
- c/o address for the commercial register: For a UG's registered office, you need a full-fledged address without "c/o", with a nameplate and a confirmation of use (Nutzungsbestätigung).
- Misstating your place of work: If you don't work at the address, you must state your actual place of management to the tax office. Anything else can be considered tax evasion.
Note: This is a general overview, not legal or tax advice. If in doubt, clarify your situation with a notary or tax advisor.
Setting up a UG with a virtual office: step by step
- 1. Secure your address: Book a legally valid business address with usage permission for the registered office.
- 2. Articles of association: Use the model protocol (Musterprotokoll, for up to three shareholders) or individually drafted articles of association.
- 3. Notary appointment: The notary notarizes the formation. The business address is part of it.
- 4. Pay in the share capital: Open a business bank account and pay in your capital contribution.
- 5. Commercial register: The notary files the UG for registration with the local court (Amtsgericht).
- 6. Trade office and tax office: Business registration and the tax registration questionnaire (Fragebogen zur steuerlichen Erfassung) via ELSTER.
Choose an address you can keep for the long term. A later relocation of the registered office must be notarized again and incurs new notary fees each time.
For a UG, you need the Expert package
Starter
from €4.99/month
c/o address for your imprint (legal notice). Not for the commercial register or registered office.
Pro
from €10.99/month
Like Starter, plus a scan service. Not for the commercial register or registered office.
Expert ✓
from €32.49/month
Fully legally valid address without "c/o", with a nameplate and confirmation of use. The plan for your UG's business registration, commercial register entry and registered office.
Prices based on annual billing, as of June 2026. Check the pricing page for current prices.
Your UG's registered office in Berlin
With the Expert package from Geschäftsadressemieten.com, you get a fully legally valid address at Pappelallee 64, 10437 Berlin, without "c/o", with a nameplate and confirmation of use for the commercial register entry. Exactly what the notary and the local court require for your UG.
Your mail is scanned daily with a date-of-receipt stamp and sent to you by email, plus free storage of the originals. More than 1,000 customers use the address. It's set up in about five minutes, with no setup fee.
Conclusion: Allowed, with the right address
You can easily set up a UG with a virtual office. What matters is that the address is legally valid, mail arrives reliably and you have usage permission for the registered office. A P.O. box or a mere c/o address is not enough for this. With the right package and an honest statement of your place of work, you are clearly on the legal side.
Secure a registered office for your UG
Secure your Expert address nowLegally valid without "c/o" · Confirmation of use · Live in 5 minutes
Frequently asked questions
Can I set up a UG with a virtual business address?
Yes. A virtual office is permitted as the registered office of a UG if the address is legally valid, mail is reliably received and you have usage permission for the commercial register entry.
Is a P.O. box enough as a registered office?
No. A P.O. box alone is not permitted by law as the registered office of a UG. It must be a real, legally valid address.
Which package do I need at Geschäftsadressemieten?
For a UG, the Expert package. Only this package gives you a fully legally valid address without "c/o", with a nameplate and confirmation of use. Starter and Pro are not suitable for this.
Do I have to state my real place of work?
Yes. If you don't work at the rented address, you state your actual place of management in the tax registration questionnaire. This information is only for the tax office and must be truthful.
