Can I use an office rental in Thailand as proof of a foreign branch for German tax purposes?

The question seeks to clarify whether renting an office in Thailand can serve as proof to the German tax office for having a branch abroad, in light of German tax obligations for perpetual travelers. Responses indicate skepticism about this being accepted as valid evidence by the Finanzamt, highlighting that income earned in Thailand requires proper registration and a work visa. Additionally, suggestions include the need for a rental contract for a regular apartment or other forms of proof.