# Buying, renting and leaseholds
Have you found a good location close to your customers? Property ownership, liens and rights concerning commercial properties are documented in the land register (Grundbuch) or the cadastral register (Liegenschaftsbuch) or cadastral map (Liegenschaftskarte).To Services
Information about Rights & Duties
If you want to trade in goods and services within the EU, you must apply for a VAT identification number.
If you hire or relocate a company or permanent establishment, you must inform your responsible tax office.
If you are a foreign recipient (creditor) of domestic investment income, you may be fully or partially relieved of capital gains tax under certain circumstances.
If foreign companies from the EU or the EEA make repayments or payments from contributions to German shareholders, they can file an application for separate determination of a return of contributions for tax purposes in favor of their shareholders.
If you wish to trade in goods and services within the EU, you must apply for a VAT identification number.
If the name changes, this can be notified to the land registry, enclosing appropriate proof, and an application can be made to correct the name entered in the land register.