Kleinunternehmer?

One has nothing to do with the other.

The Small entrepreneurs scheme only Value added tax (will not be raised. Meaning: No identification of sales tax on invoices, no delivery of sales tax declarations…. However, no pre-tax deduction!) and can be claimed if

• Not more than €2,000 in previous year AND
• Expected. not more than €50,000 sales in the current year

The Capital income tax on the other Capital income (Dividers, profits from the sale of shares, appointments etc.).

If you have “capital income” with the company, then it is operating income and the resulting capital income tax and solidarity allowance are also counted on income tax/body tax in the tax order – so you reduce it).

Advantage would be: In the case of profits received, for example because you are a natural person with your company involved in another company (GmbH etc.), these would be 40% tax-free and 60% taxable (partial income proceedings, § 3 No. 40 lit. d) EStG).

Costs (e.g. interest) arising from the participation in the capital company are then also 60% deductible and 40% unusable (§ 3c (2) EStG).

Bsp. With a payout of €10,000, €6,000 is taxable and €4,000 is tax-free. And the capital income tax (2,500€) and the Solvency (137,50€) are calculated on the fixed income tax/body tax (if you are a capital company).

If you are a capital company with your company, such payouts are 95% tax-free (§ 8b KStG), if you are at least with your capital company. 10% in another capital company. The capital income tax is also calculated at the end of the corporation tax.