[jan_Inkepa]

I've been told by a lawyer that a common sensible step in closing companies in Germany is to first...reseat the company in the UK ... (at least pre-brexit - not sure if things have changed). Think of how bad and expensive the process has to be for this extra step to be worthwhile.

[anonzzzies]

I have been trying to close a UK company for the past 2 years (created post brexit).

And reseat, as others say, is not as easy; the gravity of decision making has to be in the country of incorporation; if your main shareholders and directors are physically in Germany and you reseat the company to where-ever, Germany is going to see and act like this is a de-facto German company. Hence you gain nothing, you get more paper work.

[jan_Inkepa]

>Hence you gain nothing

You're saying you get nothing, but you perhaps underestimate how time-consuming and expensive even the easiest company shut down in the Germany is. (I had a very smooth process winding down my company in the UK - you have my very sincere sympathies that things are a bit rockier for you).

>if your main shareholders and directors are physically in Germany and you reseat the company to where-ever, Germany is going to see and act like this is a de-facto German company. Hence you gain nothing, you get more paper work.

Looking online, here's a german tax-advisor who talks about the strategy of liquidating your company by first merging it with a uk company, saying you can close a company in 4-6 weeks by this process (though they recommend against it after brexit for liability reasons, but mention Ireland and malta as options). In germany you have a year of waiting, and lots of additional notary/accounts work. (OTOH, I don't know how you get it down to 4-6 weeks and avoid the uk's company house gazette notification period - they must pick a different kind of company - if your fees for closing down a company in germany are going into the thousands (or tens of thousands) for notaries, liquidators fees, and the like).

https://www.stmatthew.de/brexit-gmbh-sitzverlegung

Once again, not my specialty area, I just...wanted you to know that it does happen, is a specialty area of work for some companies, and it's presumably not irrational behaviour.