You will have a (very!) different address so you will look like a different ebayer.
I would be inclined to go legit. At least that way you will definitely have all the documents you need to get set up for that first account.
Also, doing it legit means you will get an insight into what they require of you to get set up over there. This should then mean you are in a stronger position when/if you want to go stealth.
The best thing to do is to keep your account, when you change your registration address to germany they won't verify you. If you were to create a new account number 1 you will have to wait for the PIN number that comes in the mail then maybe send them dr. lic and a utility bill. number 2 you will be under their new hold funds by eBay policy that will disable you from being financially free because as soon as you sell something you will have your funds taken by eBay and have to wait 30 days before they release them into your PayPal or bank account, whichever you choose.
So i think you are best off keeping the account you have, change the address and keep your selling limits to what they are now so you wont have to go through all of this stuff above.
I hope this helps
I think the best way to keep using old acc with UK VPN in virtual comp. Make new acc in German, but clean up comp first. Use both acc's without risk of linking them to each other and you will be good
Moving to Germany from UK - use real name? 
