Welche Steuern entfallen auf eine selbstgeschriebene Software?

Value added tax: if you are not a small business operator, 19% of the turnover is due. You have forwarded the VAT to your customers.

The limit is:

• $2,000 sales in the current year

and

• 50,000 € not expected in the following year

The approach begins every year.

If you are in year 1 below 22,000 € and in the following year probably not more than 50,000 €, the CUR is possible.

If you are over €2,000 in one year, the CUR is not possible in the following year. Once you’re under €2,000 in a year, the CUR would be possible again

Income tax: Here all types of arrival are combined and, after deduction of special expenses and exceptional charges, form your taxable income. Here the first approx. 10.908 € tax-free.

Trade tax: The FA sets a measurement amount from a commercial yield of €24,500, your domicile municipality (or where your business is located) applies its lifting rate and then sets commercial tax.