Flexible Office vs Lease in Munich: Contracts, Terms, Deposits and Tax (2026)
October 10, 2026 | by Michael Monday
In Munich the contract decides almost everything else: the term, the deposit, who fits out the space, and whether you need a local company to sign. This guide sets the three contract forms side by side and then covers what a company from abroad needs in place before it signs. Flexible space is quoted per Arbeitsplatz (desk) per month; conventional leases are quoted per square metre per month as net cold rent (Kaltmiete), before service charges (Nebenkosten) and VAT at 19%.
A Nutzungsvertrag or Dienstleistungsvertrag (usage or service agreement), not a Mietvertrag, monthly or for six to twelve months with one month’s notice. One all-in fee per Arbeitsplatz covers rent, Nebenkosten, utilities, internet, cleaning, reception and meeting-room credits; a deposit of one to two months is usual. Umsatzsteuer at 19% is added.
Managed office
Twelve to thirty-six months for a dedicated floor fitted and run by the operator, priced per desk or per month, for teams of twenty and up.
Gewerbemietvertrag (commercial lease)
Typically five years for central offices, often five to ten for larger ones, with renewal options. Rent is quoted per square metre per month as Kaltmiete, with Nebenkosten on top and Umsatzsteuer at 19% where the landlord has opted. A Kaution of three months’ rent, usually as a bank guarantee, is standard, with index clauses and a Rückbau obligation at the end. A lease longer than one year must meet the written-form requirement of §550 BGB.
Side by side
Flexible office
Managed office
Conventional lease
Contract
Licence or membership
Operator agreement
Lease
Term
1–12 months, rolling after
12–36 months
Years, with a break if negotiated
Fit-out
Done
Operator, to your spec
Yours to fund and remove
Price basis
Per desk per month, all-in
Per desk or per floor per month
Rent plus taxes, service charge, utilities
Deposit
1–2 months
1–3 months
Several months’ rent or a bank guarantee
Time to move in
Days to weeks
Weeks to months
Months
Setting up as a company from abroad
A foreign company can take flexible space with its registration extract and the signatory’s ID; longer managed-office terms may call for a German entity or a guarantee.
Incorporating a GmbH needs €25,000 share capital (half paid in) and a notarial deed, then registration in the Handelsregister at the Munich court and a Gewerbeanmeldung with the city; a UG (haftungsbeschränkt) starts from €1. Allow two to six weeks. The company needs a ladungsfähige Anschrift in Germany; operators’ virtual-office products can provide it if they accept service of documents. No residency requirement for the Geschäftsführer.
Any German-facing website needs an Impressum with the company’s registered details; the office address usually serves.
Umsatzsteuer at 19% applies to office fees and, where the landlord has opted, to rent; a German VAT-registered business recovers it.
Who pays
Flexible space: the operator pays the introducer when a tenant signs; the tenant pays nothing and the rate is the same as going direct.
Leases: the broker’s commission (Maklerprovision) on commercial space is a matter of agreement and is commonly paid by the tenant in Munich, often one to three months’ net rent; the residential rule that the party who hires the broker pays does not apply to offices.
SquareFoot is adding Munich operators now; live listings for Munich will appear on the markets page as they are collected. Guide written by SquareFoot; last reviewed October 2026.
Frequently asked questions
Is a flexible office in Munich a lease?
No. It is a licence or service agreement for a fitted room with one monthly fee, usually one to twelve months and rolling after that. It gives no security of tenure and no fit-out obligation, which is the trade-off against a conventional lease.
Do I need a German company to rent an office in Munich?
Not for flexible space, which a foreign company can take on a usage agreement. A commercial lease usually needs a German entity; a GmbH or UG takes two to six weeks to register and needs a registered address.
Why is Munich more expensive than Berlin?
Corporate headquarters, low vacancy and a constrained centre. The same team pays materially more for an address inside the Altstadtring than in Berlin Mitte, which is why flexible offices in districts like Werksviertel and Arnulfpark have grown quickly.
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