I'm considering starting my own limited liability company in Germany (GmbH). However, I myself live currently most of the time in Spain (more than 183 days per tax year, the other time is business travel), where I'm also registered as a resident and pay my taxes.
I'm wondering now, should I pay myself a salary or rather dividends? I'm asking for two reasons:
Can I even pay myself a salary, if the company is in Germany and I'm a resident in Spain?
What is financially better from a tax perspective?
- Do I have to pay income tax on the dividends again in Spain, if the company already paid corporate income tax in Germany?
- If I would pay myself a salary, then the amount would have been added to the companies expenses and therefore not considered for tax calculations. With a dividend this is as far as I understand not the case.