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About FashionField

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  • Location Berlin
  • Nationality Australian
  1. German Tax Residency - 183+ days, or "registered"?

      So you believe that if a person permanently leaves Germany on the 2nd of January to a different country where they establish themselves, they maintain no enduring connections to Germany or any apartment etc here, they're still liable to be taxed in full for their (overseas) income in that year in Germany?   (Not withstanding double tax agreements, given that the country that they move to will no doubt consider them a a tax resident and expect them to pay income tax.)
  2. German Tax Residency - 183+ days, or "registered"?

    "anyone who does Anmeldung here is a tax resident and fully taxable on world income"   That is correct.    If you cannot find the information you need, then suggest you obtain the services of a professional accountant, one that is specialised in expat tax affairs and ideally has gone through the process you're describing with prior clients. 
  3. 19% vs 7% as a freelancer

    Something which I'm a bit unclear on is when to charge 19% versus 7% as a freelancer. Is there any kind of principle that can be explained to me?    For example, I have been told with photography that if you sell your photos completely to a client and give up all rights you charge 7%, and otherwise it's 19%.    Is there anything similar for written texts, say if I write a journalistic text that will be used by a corporation that will have complete rights to it - would it be 7% or 19%? 
  4. German Tax Residency - 183+ days, or "registered"?

    My understanding is slightly different:   Rather it is a combination of 1 and 2.    If you are a German taxpayer and resident, and you leave Germany within a period of less than half a year within a financial year (i.e. less than 183 days), and you then establish tax domiciliation in a foreign jurisdiction within that same year, you can claim that you are liable to be taxed in the country where you are registered as a tax resident for the majority of a calendar year, and not in other countries.    It's not the case that you simply abmeld and then you're not a tax resident anywhere. To show that you are not liable for tax in Germany this year you'd have to show the Finanzamt proof of your tax residency elsewhere, and have abmelded within the 183 day limit.    In practice, this means if you want to pay no tax in Germany this year you should establish yourself somewhere else.   If you move to your home country, you could claim tax residency there, and so likely you would be required to pay tax on your German income in that country (assuming your home country is not a tax haven).    (On that note, if you wanted to pay zero tax, you could establish a freezone company in the United Arab Emirates (a country with no personal income tax) which grants you residency visas via the company licence, and then rent an apartment there, and have evidence that you are living there (e.g. water bills, phone bills). This of course would come with an enormous cost (i.e. company licences are expensive), rent is expensive, and you would have to 'be' there as well. Even at the end of all that there would also be a chance that the FA rejects this and considers you still a tax resident.)   There will be other country options, but these will involve actual relocation and permanent residency, not just shifting paper around. Moving to your original country would likely be the easiest way to do it, since you could travel there, probably establish tax residency for 2019 given you are a citizen, and (I would guess) then go on a long holiday.