Point of contact for the unrestricted Tax liability of a corporation, estate or association of persons is the place of management or the seat (§ 1 KStG). The local seat is determined by the articles of association, the articles of association, the law or foundation business (§ 11 AO).
The management is the place where the actual business management of a company or corporation is exercised (§ 10 AO). The seat and location of the management do not have to be identical. The responsibility of the tax office is also determined by the location of the management.