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Stellen Sie Ihre Frage an Christian P.
Christian P
Christian P, Steuerberater
Kategorie: Steuern
Zufriedene Kunden: 2115
Erfahrung:  Tax Manager bei Kelvion
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I was offered a job by a foreign companty, through a service

Diese Antwort wurde bewertet:

I was offered a job by a foreign companty, through a service agreement, but I don't know what the fiscal implications are and I need a Beratung to understand more about the taxation system
Fachassistent(in): In welchem Bundesland leben Sie?
Fragesteller(in): Berlin
Fachassistent(in): Vielen Dank. Gibt es noch etwas, dass der Steuerberater wissen sollte?
Fragesteller(in): nein

Hi where was this job offered in Germany?

Kunde: hat geantwortet vor 15 Tagen.
the company is from Singapore
Kunde: hat geantwortet vor 15 Tagen.
they have offices in Russia, Netherlands and Dubai, but not in Germany. They said I'd work for them under a service agreement.
Kunde: hat geantwortet vor 15 Tagen.
I need to know thetType of legal entity/sole proprietorship I should open to make a service agreement with the company, and what will be the tax system in this case

sorry and you are living in Germany or where?

Kunde: hat geantwortet vor 15 Tagen.
I'm living in Germany, and so far I've always worked as Angestellt

first of all you have to register the register your business activity at the Gewerbeamt and register it at the tax authority

Kunde: hat geantwortet vor 15 Tagen.
before signing the service agreement? what are the costs for this registration?

so far there are no costs you can also do it afterwards

Kunde: hat geantwortet vor 15 Tagen.
from the employer side (the company offering me the job) what are the main costs to bear?

there are no costs from the employer side or what do you mean with costs?

Kunde: hat geantwortet vor 15 Tagen.
I mean, the company has asked me about the taxation system that would be applied to them in this case.

from the VAT side you have to invoice local VAT to your customers but not German VAT, you have to check this according to the local tax systems ni the country where you are working and performing the services.

Kunde: hat geantwortet vor 15 Tagen.
I'd be performing the services mainly from Germany. In this case, do I have to invoice German VAT?
Kunde: hat geantwortet vor 15 Tagen.
do I have to register at the Gewerbeamt even if i am not running a commercial business (Kleingewerbe)?

yes you have nevertheless you do not invoice German VAT but eventually local VAT of your customers according to the B2B principle, the services are underying VAT at the customers place.

Kunde: hat geantwortet vor 15 Tagen.
ok, so, I need to register at the Gewerbeamt then. What kind of fiscal imposition would I be subject to?

So you are imposed to Einkommensteuer income tax trade tax and vat

Kunde: hat geantwortet vor 15 Tagen.
just to have an idea... which percentage of the invoiced value is the Einkommensteur and trade tax? in other words, if the company pays me 100 per month, what would be left after paying all the different taxes?

Roughly you can calculate with 30 to 40% Taxes on income

Kunde: hat geantwortet vor 15 Tagen.
this 30-40% doesnt' include previdentiary contribution and Krankenkasse, right?
Kunde: hat geantwortet vor 15 Tagen.
just income tax, trade tax and vat? (these are 3 different taxes, right?)

Yes Social Security contributions will come on top

Kunde: hat geantwortet vor 15 Tagen.
is there any online tool where I can calculate the overall income I need to achieve a certain netto value?
Kunde: hat geantwortet vor 15 Tagen.
I basically need to understand if the offer I receive from the company makes sense, considering the income taxes and social security contributions

So what are the Overall planed turnover

Kunde: hat geantwortet vor 15 Tagen.
let's say I'd like to make around 36.000 (netto) per year. How much should the company pay me?

So you need a turnover of 65000 or 70000 Euro per yesr

Kunde: hat geantwortet vor 15 Tagen.
If I receive 70.000, after paying income taxes and social security contributions, there would be 36k left then?

Roughly yes

Kunde: hat geantwortet vor 15 Tagen.
trade tax, income tax and VAT are three different taxes, right? (it may sound as a stupid question, but I have no experience at all with it...)
Kunde: hat geantwortet vor 15 Tagen.
VAT is a tax I have to pay to the German government or to my costomer's government?

Yes the vat you Charge to your Customers

Kunde: hat geantwortet vor 15 Tagen.
ao, if the company asks me about the taxation system that is applied, they can only be referring to VAT, right?

That is correct

Kunde: hat geantwortet vor 15 Tagen.
ok.for the registration at the Gewerbeamt, is the procedure complicated? do I just have to go there and register, or I am missing something else?

Yes and you have to provide some documents

Kunde: hat geantwortet vor 15 Tagen.
registration is not mandatory before starting with the service agreement, right? I can do that afterwards as well?

Yes correct

Kunde: hat geantwortet vor 15 Tagen.
all the payments (income tax, trade tax, cosial contributions) are made on an annual base?

Finally yes but you might have to make advance payments

Kunde: hat geantwortet vor 15 Tagen.
ok Christian, just to wrap it up...-the rule of thumb is that turnover (before taxes and contributions) should be approx twice as much as the planned netto income, right?-invoiced VAT is based on the customer's country, not Germany, right?

Yes correct so far

Kunde: hat geantwortet vor 15 Tagen.
as the company is from Singapore, and VAT in Singapore is 7% (and not 19% as in Germany), that should be good news for them, as they'll be paying less for my services, right?

Yes correct

Christian P und weitere Experten für Steuern sind bereit, Ihnen zu helfen.
Kunde: hat geantwortet vor 15 Tagen.
ok Christian, I think it's all for now then

Welcome