Taxes are a tedious and complicated topic. Since startups are often still in the process of formulating their business concept and often involve complex business transactions (including financing rounds and changes in shareholders), it's important that you, as a founder, have a solid understanding of tax matters, even if you have a tax advisor on your side. This tutorial is intended to be a first step in this direction.
In this tutorial, we will discuss how the taxation of a corporation generally works, why VAT means cash for your startup, and what special tax issues there are for startups:
- How does the establishment of a GmbH work?
- Should you (co-)found a holding company or not?
- Which tax topics should I be familiar with (sales tax, income tax, corporate and trade tax, loss utilization and loss carryforward, loss of tax losses § 8c KStG)?
- Excursus: Social insurance
