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All British & Irish limited companies are deemed tax resident in The UK or Ireland or unless covered by a Double Taxation Treaty (DTT) - It is a common misconception that UK companies trading outside the UK do not need to adhere to UK domestic company laws. This is not true, ALL British & Irish companies need to maintain Irish or British accounts, make submissions to the Inland Revenue/Revenue Commissioners and reply to standard statutory enquiries from The Companies House/Companies Registration Office. However, if for example the British/Irish limited company has a branch/succursale/zweignniederlassung in Germany then the zweignniederlassung under the DTT will be subject to German taxes but controlled by Irish or British laws. Thus, if the UK company does not trade in Ireland/UK but has an active branch in Germany only German taxes will apply. In this scenario, the following "options" would be required:
The appointment of an accountant plus the maintenance of accounts for the German zweignniederlassung's which must be maintained and submitted to the Inland Revenue at the end of each financial year (The Form is known as a CT600 Form).
The completion and submission of the Annual Return Form 363 (Included in the Full Secretarial Service)
The apostilling and translation of the UK limited company legal documents (known as the Memorandum and Articles of Association) into German for submission to the German authorize registering the zweignniederlassung