Hauptbetriebsstätte
Hauptbetriebsstätte is a German term that translates to principal place of business or main establishment. It refers to the central location where a business conducts its primary operations and management activities. This is often the headquarters or the primary office from which strategic decisions are made and overall business direction is set.
The identification of a Hauptbetriebsstätte is crucial for several legal and administrative purposes. It determines the
Distinguishing the Hauptbetriebsstätte from other branches or subsidiaries is important. While a company may have multiple