Wie kann ein Digitaler Nomade Besteuerung vermeiden oder reduzieren?
Der Vortrag richtet sich an Digitale Nomaden und Unternehmer, die unregelmäßig in Deutschland oder Österreich arbeiten und sich die Frage stellen, wo und wieviele steuern Sie zahlen müssen.
TSC - The Tax Saving Corporation zeigt hierbei auch, welce Alternativen sich bieten und welche Vorteile eine Firma im Ausland bietet.
Over the last few years, the focus of web development innovation has shifted towards client side development. New JavaScript frameworks are constantly crying for our attention and it has become a challenge to pick the right one that suits you.
Guust has been struggling with these choices and will share his experience with you. He'll introduce you to some of the major JavaScript frameworks (Angular2, Ember, React) for client side development and explain their pros and cons.
For sure he'll lure you to join his side!
You can find the slides with the notes on:
http://www.guustnieuwenhuis.be/presentations/picking-the-right-side-for-your-front-end-battles/
Why your outsourcing still fail in 2017?Artem Gavrik
Why your outsourcing still fail in 2017? Take a look at 5 simple reasons. By clearly showing what is happening at any time, the customer is empowering its supplier to deliver the best service and vice versa – the outsourcer is enabling the customer to refocus, in order to get the best possible outcome.
This presentation is all about the crisis that were happen in Johnson & Johnson's company. It was basically happen due to Tylenol Capsules......For Rest information you can go through the slide
3 Ways Big Data Analytics is Transforming OrganizationsTyrone Systems
As organizations struggle to keep pace with the rapidly evolving technology, three trends are emerging within big data analytics that empower organizations to handle the volume, velocity, and location aspects of data so they can use it strategically.
Top tools needed for advanced penetration testingShivamSharma909
Penetration testing or pen testing is a method of evaluating security levels that are involved in the system or network. It can also be used to determine the flaws or defects related to hardware and software.
https://www.infosectrain.com/blog/top-tools-needed-for-advanced-penetration-testing/
Mentorship is what the old Greeks are famous for. With our own society growing more complex each day - it is time to re-invent mentorship. To rediscover the secrets that lie within. Find out more about mentorship and how to first approach your mentor with this informative slildeshare as made public by Dwillo.
Kolokium Siswazah dan Prasiswazah Pengajian Arab dan Tamadun Islam (e-KOSPATI 3.0) 2021
7-9 Julai 2021; SlideShare.net & Channel YouTube
Pembentang: Aisah Masdar
Anjuran:
1. Program Pengajian Arab dan Tamadun Islam (PPATI), FPI, UKM
2. Pusat Kajian Bahasa Arab dan Tamadun Islam (ArabIC), FPI, UKM
3. Duta Pembelajaran Aktif @PPATI-ArabIC, FPI, UKM
4. Kluster Peradaban dan Kepelbagaian Budaya, FPI, UKM
Over the last few years, the focus of web development innovation has shifted towards client side development. New JavaScript frameworks are constantly crying for our attention and it has become a challenge to pick the right one that suits you.
Guust has been struggling with these choices and will share his experience with you. He'll introduce you to some of the major JavaScript frameworks (Angular2, Ember, React) for client side development and explain their pros and cons.
For sure he'll lure you to join his side!
You can find the slides with the notes on:
http://www.guustnieuwenhuis.be/presentations/picking-the-right-side-for-your-front-end-battles/
Why your outsourcing still fail in 2017?Artem Gavrik
Why your outsourcing still fail in 2017? Take a look at 5 simple reasons. By clearly showing what is happening at any time, the customer is empowering its supplier to deliver the best service and vice versa – the outsourcer is enabling the customer to refocus, in order to get the best possible outcome.
This presentation is all about the crisis that were happen in Johnson & Johnson's company. It was basically happen due to Tylenol Capsules......For Rest information you can go through the slide
3 Ways Big Data Analytics is Transforming OrganizationsTyrone Systems
As organizations struggle to keep pace with the rapidly evolving technology, three trends are emerging within big data analytics that empower organizations to handle the volume, velocity, and location aspects of data so they can use it strategically.
Top tools needed for advanced penetration testingShivamSharma909
Penetration testing or pen testing is a method of evaluating security levels that are involved in the system or network. It can also be used to determine the flaws or defects related to hardware and software.
https://www.infosectrain.com/blog/top-tools-needed-for-advanced-penetration-testing/
Mentorship is what the old Greeks are famous for. With our own society growing more complex each day - it is time to re-invent mentorship. To rediscover the secrets that lie within. Find out more about mentorship and how to first approach your mentor with this informative slildeshare as made public by Dwillo.
Kolokium Siswazah dan Prasiswazah Pengajian Arab dan Tamadun Islam (e-KOSPATI 3.0) 2021
7-9 Julai 2021; SlideShare.net & Channel YouTube
Pembentang: Aisah Masdar
Anjuran:
1. Program Pengajian Arab dan Tamadun Islam (PPATI), FPI, UKM
2. Pusat Kajian Bahasa Arab dan Tamadun Islam (ArabIC), FPI, UKM
3. Duta Pembelajaran Aktif @PPATI-ArabIC, FPI, UKM
4. Kluster Peradaban dan Kepelbagaian Budaya, FPI, UKM
1. WELCHE STEUERN MUSS ICH ALS
DIGITALER NOMADE ZAHLEN?
Wie digitale Nomaden die Steuerlast reduzieren können.
Alexander V. Schinzing
TSC – THE TAX SAVING CORPORATION
2. WIE ENTSTEHT STEUERPFLICHT?
S t e u e r p f l i c h t i g i s t j e d e r ,
• d e r e i n e n G e w i n n h a t ,
• e i n e n L e b e n s m i t t e l p u n k t i n D e u t s c h l a n d h a t ,
• o d e r b e s c h r ä n k t s t e u e r p f l i c h t i g i s t
3. WAS IST EIN LEBENSMITTELPUNKT?
D e r O r t d e r B e s t e u e r u n g i s t u n a b h ä n g i g
• v o m M e l d e o r t ,
• v o n d e r A u f e n t h a l t s z e i t i n D e u t s c h l a n d
E i n L e b e n s m i t t e l p u n k t k a n n v o r l i e g e n :
• b e i e i n e r s e l b s t g e n u t z t e n W o h n u n g ,
• s c h u l p f l i c h t i g e n K i n d e r n ,
• r e g e l m ä ß i g e E r w e r b s t ä t i g k e i t i n D e u t s c h l a n d
( w e s e n t l i c h e w i r t s c h a f t l i c h e I n t e r e s s e n ) .
D a u e r t d e r A u f e n t h a l t l ä n g e r a l s 1 8 3 T a g e , w i r d e i n
" g e w ö h n l i c h e r A u f e n t h a l t " s t e t s a n g e n o m m e n .
4. WANN WERDE ICH NICHT BESTEUERT?
M a n w i r d i m m e r b e s t e u e r t !
K e i n e S t e u e r p f l i c h t i n D e u t s c h l a n d :
• k e i n A n k n ü p f u n g s p u n k t z u D e u t s c h l a n d
u n d
• d a s B e s t e u e r u n g s r e c h t e i n e m a n d e r e n S t a a t z u s t e h t !
K a n n d a s B e s t e u e r u n g s r e c h t
n i c h t e i n d e u t i g f e s t g e s t e l l t w e r d e n , e n t s c h e i d e t d i e
S t a a t s b ü r g e r s c h a f t !
5. WELCHE STEUERN SIND ZU ZAHLEN?
N AT Ü R L I C H E P E R S O N J U R I S T I S C H E P E R S O N
E i n k o m m e n s t e u e r ( 1 5 - 4 3 % ) K ö r p e r s c h a f t s s t e u e r ( 1 5 % )
K i r c h e n s t e u e r ( 9 % )
S o l i d a r i t ä t s z u s c h l a g ( 5 , 5 % ) S o l i d a r i t ä t s z u s c h l a g ( 5 , 5 % )
G e w e r b e s t e u e r ( 1 4 % - 1 7 % ) G e w e r b e s t e u e r ( 1 4 % - 1 7 % )
S o z i a l a b g a b e n ( > 2 1 % ) A b g e l t u n g s s t e u e r ( 2 5 % )
G e s a m t b e l a s t u n g ( 6 2 % ) G e s a m t b e l a s t u n g ( 7 0 , 5 % )
6. KANN ICH BESTEUERUNG STEUERN?
D e r p e r s ö n l i c h e B e s t e u e r u n g s o r t
R e c h t s u n s i c h e r h e i t !
7. KANN ICH BESTEUERUNG STEUERN?
D e r B e s t e u e r u n g s o r t e i n e r F i r m a
F l e x i b i l i t ä t
8. DIE ANFORDERUNGEN
D e r B e s t e u e r u n g s o r t e i n e r F i r m a i s t d i e B e t r i e b s s t ä t t e
• O r t d e r g e s c h ä f t l i c h e n O b e r l e i t u n g .
• D e f i n i e r t d u r c h A b k o m m e n
• K l a r e A n f o r d e r u n g e n
D o r t , w o d i e z u r G e s c h ä f t s f ü h r u n g m a ß g e b e n d e W i l l e
g e b i l d e t w i r d .
D e r O r t , a n d e m d e r G e s c h ä f t s f ü h r e r d e r
K a p i t a l g e s e l l s c h a f t d i e t a t s ä c h l i c h e n , o r g a n i s a t o r i s c h e n
u n d r e c h t s g e s c h ä f t l i c h e n H a n d l u n g e n u m s e t z t , d i e f ü r d e n
g e w ö h n l i c h e n B e t r i e b ( T a g e s g e s c h ä f t ) d e r G e s e l l s c h a f t
e r f o r d e r l i c h s i n d .
9. FIRMA IM AUSLAND GRÜNDEN
… a b e r r i c h t i g !
I n t e r n a t i o n a l e s S t e u e r r e c h t s e t z t k l a r e n R a h m e n !
• W o i s t d i e F i r m a z u b e s t e u e r n ?
• W e l c h e G e w i n n e s t e h e n w e l c h e m S t a a t z u ?
• W i e w e r d e n v e r b u n d e n e U n t e r n e h m e n b e h a n d e l t ?
• W i e w e r d e n D i v i d e n d e n v o n T o c h t e r g e s e l l s c h a f t e n
a n d i e M u t t e r b e s t e u e r t ?
• W i e w e r d e n D i v i d e n d e n a n d e n E i g e n t ü m e r b e s t e u e r t ?
10. FIRMA ODER BRIEFKASTEN?
D i e A n f o r d e r u n g e n a n d i e B e t r i e b s s t ä t t e
• B r i e f k a s t e n f i r m a i s t r e c h t s w i d r i g e Z w i s c h e n g e s e l l s c h a f t
• Z u m i n d e s t v e r g l e i c h b a r e r A u f w a n d f ü r d e n F i r m e n s i t z
• A u f w a n d s t e i g t , j e w e n i g e r A b k o m m e n v o r l i e g e n
EU EWR DBA Offshore
Innerhalb der EU sind die Anforderungen
an einen Firmensitz am geringsten!
11. • B e a u f t r a g t e r o d e r A n g e s t e l l t e r a l s G e s c h ä f t s f ü h r e r
• F r e m d v e r g l e i c h
• M i n d e s t m a ß a n w i r t s c h a f t l i c h e r T ä t i g k e i t
• N i c h t n u r S t e u e r s p a r m o d e l l
W a s i s t e i n e h i n r e i c h e n d e S u b s t a n z i n d e r E U ?
MINDESTANFORDERUNGEN
12. DARF EIN UNTERNEHMEN
ÜBERHAUPT STEUERN REDUZIEREN?
G e m e i n s a m e r B i n n e n m a r k t :
• N i e d e r l a s s u n g s f r e i h e i t
• F r e i e r V e r k e h r v o n W a r e n u n d D i e n s t l e i s t u n g e n
• F r e i e r K a p i t a l v e r k e h r
G e r e g e l t d u r c h :
• E U - V e r t r ä g e n , R i c h t l i n i e n u n d V e r o r d n u n g e n
G e f e s t i g t d u r c h R e c h t s p r e c h u n g :
• d e s E U G H
• n a t i o n a l e r G e r i c h t e
13. UNTERSCHIEDE IN EUROPA
G r a v i e r e n d e U n t e r s c h i e d e :
• S t e u e r g e f ä l l e b i s z u
2 6 % - P u n k t e n
• G r o ß z ü g i g e r e M ö g l i c h k e i t e n
z u r A b s c h r e i b u n g
• E i n f a c h e r e s
G e s e l l s c h a f t s r e c h t
• G e r i n g e r e H a f t u n g
16. WIE TSC EINE FIRMA GRÜNDET
B e g l e i t u n g v o n d e r I d e e b i s z u r U m s e t z u n g …
Situationsanalyse Heimatstaat
MANDANT
Konzept und Realisierung Zielstaat
17. OPTIMALE LÖSUNGEN FÜR UNTERNEHMEN
U n s e r Z i e l : G e r i n g e r e S t e u e r l a s t f ü r I h r U n t e r n e h m e n
Wir sind der festen Überzeugung,
dass nur
transparente und nachvollziehbare Lösungen
langfristig den
Erfolg Ihres Unternehmens sichern!
18. WAS TSC FÜR EINE FIRMA LEISTET
W i r s t e h e n a l s B e r a t e r u n d P a r t n e r z u r V e r f ü g u n g
• G r ü n d u n g d e r F i r m a
• B e r e i t s t e l l u n g g e e i g n e t e s P e r s o n a l
• B u c h h a l t u n g u n d e x t e r n e W i r t s c h a f t s p r ü f u n g
• F o r t l a u f e n d e B e r a t u n g
• L i z e n s i e r u n g s - u n d G e n e h m i g u n g s v e r f a h r e n
• …
19. B ü r o H a m b u r g
E s s e n e r S t r a ß e 4 / D 3
2 2 4 1 9 H a m b u r g
Te l e f o n : + 4 9 4 0 5 2 7 2 1 3 0 0
E - M a i l : d e @ t a x - c o r p . c o m
w w w . t a x s a v i n g c o r p . c o m
1 M e t h o n i s S t r e e t
1 0 7 0 N i c o s i a
Te l e f o n : + 3 5 7 2 2 2 3 0 6 3 7
E - M a i l : c y @ t a x - c o r p . c o m
B ü r o N i c o s i a
DANKE FÜR DIE AUFMERKSAMKEIT
Editor's Notes
Boris Becker
Besser: wechselnde Hotels
183 Tage: Widerlegbare Vermutung
Denn das deutsche Steuerrecht kennt neben der unbeschränkten und der beschränkten Steuerpflicht auch noch die sogenannte "erweitert beschränkte Steuerpflicht".
Diese betrifft deutsche Staatsangehörige, die in den letzten 10 Jahren vor ihrem Wegzug mindestens 5 Jahre in Deutschland gewohnt haben, dann in eine Steueroase gezogen sind, aber noch "wesentliche wirtschaftliche Interessen" in Deutschland haben.
Ohne Sozialabgaben!
kann bestimmt werden
definiert durch Abkommen
Internationales Steuerrecht begrenzt deutsches Recht