Obligation Broadcasting Contribution Service

Regarding the question of the obligation to pay contributions for a business address, we can provide you with the following information:

Under Interesting facts about permanent establishments the following information can be found:

There is no obligation to register for business premises where no workplace has been set up.

Since they do not have a workplace with us, there is no obligation to register with the contribution service (formerly GEZ).

No broadcasting license fee will be charged for an office in a private residence that is subject to the fee if it is already registered with the license fee service.

If you work from your private residence, your office in that residence is already included in the private broadcasting license fee.

Separate regulations apply to vehicles used for business purposes.

If you receive a letter from the contribution service stating that no contribution account could be found for your address and you are asked to register the business premises, you should respond in one of the following ways:

A. Answer sheet

Complete the reply form enclosed with the cover letter:

• confirm under point A that you are engaged in business activities.
• If you work from your private home, you should enter your private contribution number and your home address under section C of the questionnaire.
• If you have already registered another business premises, you should enter this company contribution number under point B, option 3: ‘I have already registered all business premises and motor vehicles’.

You should state that you have not rented any space from us and cannot occupy a workspace, as this is an office service.

B. Submitting the sample letter

Please fill in this Sample Letter, provide your home address and your personal contribution number, and send it to the Contribution Service. This is only available in German, as the contribution service only communicates in German.

If you nevertheless receive a letter from the contribution service asking you to register the business premises at our address, please inform the contribution service that you have not rented any space from us and cannot work here.