The autonomous branch office (selbständige Zweigniederlassung) fulfills tasks that exceed mere implementation and support-related tasks. It is dependent upon the head office company at the internal level but engages in business activities independently. However, the foreign head office company is liable for the business transactions concluded by the branch.
At the organizational level, autonomous branch offices are to a certain extent independent from the parent company and usually have the following attributes:
- Management with freedom to act according to their own judgement (i.e. with full power of attorney and power to contract)
- Own capital resources and bank account
- Separate accounting
An autonomous branch office can use its own name affix (for example: XY Ltd., branch office, Berlin).