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DBA Netherlands - Germany.

February 1, 2021 | 30,00 EUR | answered by

Hello,

I would be working on a project with 2 Dutch colleagues. They want to establish a BV. The company's headquarters, office, and business management are in the Netherlands.
I have recently moved from Switzerland to Germany and will be working as a freelancer or self-employed in Germany in the future.

The question now is:
1. If I establish an asset-managing GmbH and attach the 33% BV participation as a subsidiary, will 19% of the profit be taxed in Holland and the rest in Germany, or can I put the entire profit from Holland into a reserve and only pay taxes on withdrawals to my personal account?

2. I do not have a company and withdraw the profit before it is taxed in Holland. Will it then be taxed as regular income in my income tax?

3. Optional question: I have read that it makes sense to jointly establish an EEIG. The joint BV is a member and I am a freelancer. All profits (before tax) of the BV go into the EEIG, where reserves can be formed, and I could better manage the payouts to my personal account or reinvest the profits before tax?

Thank you!