A branch is an organisationally independent part of an undertaking that is territorially or otherwise separated from the principal undertaking and at whose location commercial activities are systematically carried out in the name of the respective merchant.
A branch of a merchant of a Member State may be established by a capital company of a Member State and by other merchants of Member States.

A Member State is a Member State of the European Union, the Republic of Iceland, the Kingdom of Norway, and the Principality of Liechtenstein.

A branch of a merchant of a Member State is not required to submit a document certifying registration, nor the articles of association or the instrument of incorporation (decision), if the Member State has acceded to the European system of interconnection of registers (BRIS).