Understanding tax
4 parts, in the order they are needed in the real process.
1
Small Business Relief is expiring: what to do before the end of 2026
The election to 0 % only covers tax periods ending on or before 31 Dec 2026 — and must be made actively.
2
Substance, not a letterbox: what 0 % actually requires
People, premises, decisions, expenditure — and why the de-minimis threshold echoes for five years.
3
The 183-day misunderstanding: why absence alone ends nothing
Unlimited tax liability does not end with a calendar but with residence and habitual abode.
4
German exit taxation: the most expensive mistake when leaving with a GmbH
Why § 6 AStG has to be settled before departure — and which questions to ask your tax adviser.
Prefer to ask directly?
Whether this structure really fits is what the call is for — 15 minutes, free of charge.