Germahn Labs is the work place of Dr. Germahn and his coworkers.
Germahn Labs is the setting for most of the Q&A sessions in El Goonish Shive. It is also the place where some of the products used in EGS originated, such as Shrink Soda and its derivatives. It is apparently where the radio watches used during Painted Black were created, although that would suggest there is place like this in Main Universe.
Germahn labs appears to exist within Dan's Universe and, as such, is between the fourth wall of the comic itself and real life, and its staff can and do comment on the comic as independent observers. While comic characters can be guests in the Q&A, they are outside of continuity while doing so.
As the amount of suggestive gags involving the main cast has decreased, the staff of Germahn Labs have been picking up some of the slack.