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Founding indie projects in germany? 😧

Im trying to figure out if it's better to found small indie projects as personal business, than founding a gmbh, in germany to not been killed by bureaucracy and the all hated "Wegzugsteuer". Just in case that i have to leave the country because of the weather ⛈, politics 🦧 or a woman 💃🕺

Did someone from germany something similar?



That's a really complicated topic, I would rather speak to a tax professional as there are really a lot of things you have to consider.
That being said it, I operate as a Einzelunternehmer and just launch my indie projects as "a Service by [me]", as I don't know if they will get traction or not. As a Einzelunternehmer in case of leaving Germany I would not be affected by the Wegzugsteuer, but by the Entstrickungsbesteuerung. As I have also done the business case of leaving Germany for myself I came to the conclusion I could leave Germany without paying (high) Entstrickungsbesteuerung because I don't have a fixed client base (with contracts etc.), which the Finanzamt could use as a basis. So I would have to close my business in Germany and then e.g. start as a solo freelancer in Portugal doing basically the same setup. But that only works in the setup of basically being mainly a freelancer (who launches indie projects under their own name) without a fixed client base from Germany.
But having a GmbH is a huge beast with the Wegzugsteuer. I have heard of people online trying to circumvent it by shutting down GmbH operations in Germany, then getting a "job' as an employee at a company in another country of someone they know and then after 6-12 months opening their own business in a new country. But I can say the Finanzamt is no joke when it comes to getting taxes back. Check the Podcast/Youtube by "Perspective Ausland" they have a lot around the topic of leaving Germany as an Entrepreneur.
Overall it might make sense to think about first leaving Germany (as in richtig Auswandern / steuerlichen Sitz aufgeben) as long as you don't have high business revenue streams and then starting things from abroad.

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