(1) The following provisions apply to branch offices of stock corporations having their seat abroad as a subsidiary source of law.
(2) An officially certified copy of the statutes and, insofar as such articles are not drawn up in the German language, a certified translation into German, are to be attached to the application. The provisions of section 37 (2) and (3) of the Stock Corporation Act apply. Section 37 (2) of the Stock Corporation Act is not to be applied to stock corporations that are subject to the laws of a Member State of the European Union or of another Contracting Party to the Agreement on the European Economic Area. Unless foreign law necessitates divergence, the provisions laid down in section 23 (3) and (4) of the Stock Corporation Act, and the provisions of the statutes concerning the composition of the board of management, are to be included in the application for entry in the register; if such application is made within the first two years following registration of the company in the Commercial Register of its seat, information regarding arrangements made pursuant to sections 26 and 27 of the Stock Corporation Act, and the issue price of the shares, as well as the name and place of residence of the founders are to be included. The court notice by publication issued for the seat of the company is to be attached to the application.
(3) The registration of the establishment of a branch office also is to contain the particulars required by section 39 of the Stock Corporation Act as well as the particulars required by section 13e (2) sentences 3 to 5.
(4) The board of management is to apply for registration in the Commercial Register of any amendments to the statutes of the foreign company. To the extent that foreign law does not necessitate divergence, the provisions of section 181 (1) and (2) of the Stock Corporation Act apply accordingly to the application for registration.
(5) In all other regards, the provisions of sections 81 and 263 sentence 1, section 266 (1) and (2) and section 273 (1) sentence 1 of the Stock Corporation Act apply accordingly, to the extent that foreign law does not necessitate divergence. Section 81 (3) of the Stock Corporation Act is not to be applied to stock corporations that are subject to the laws of a Member State of the European Union or of another Contracting Party to the Agreement on the European Economic Area.
(6) The provisions concerning the establishment of a branch office apply accordingly to the closure thereof.
(7) The provisions concerning branch offices of stock corporations having their seat abroad apply accordingly to branch offices of public partly limited partnerships having their a seat abroad, to the extent not provided otherwise by the provisions of sections 278 to 290 of the Stock Corporation Act or by reason of the lack of an board of management.