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Currently (in Ukraine) I am working as Private Entrepreneur. As Private Entrepreneur I can have several bank accounts in USD, UAH, ... So it is not a problem to receive Apple's AppStore payments (in a form of income), pay taxes and finally transfer net income to the usual debit card.

For instance, I am getting offer to work in Germany as Employee. As Employee, I will have bank account in EUR to receive wage payments. How then can I receive income in form of Apple's AppStore payments?

Should I register Private Entrepreneurship? Or there is a way to receive AppStore payments directly to Employee bank account?

Thank you!
Vielen Dank!

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    Any reason why you can't continue the current arrangement of receiving payment in USD/UAH
    – Dheer
    Feb 13 '16 at 4:00
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    You may want to consider your visa terms with regards to self employment. If these payments are for new apps that you develop while in Germany, you may find yourself in violation of your visa terms. Otherwise - it is probably taxed as royalties (passive income), check with German tax adviser.
    – littleadv
    Feb 13 '16 at 9:59
  • Thanks Dheer! Currently in Ukraine I am using simplified form of Private Entrepreneurship. Income tax – 5%, Social Security payments – 37% of the mimimum wage (paid monthly, even with "zero" income). To avoid paying Social Security two times (one in Germany and another in Ukraine) I have to suspend Private Entrepreneurship (and to close Bank accounts). At least my friends were doing in this way.
    – Vlad
    Feb 13 '16 at 23:18
  • Thanks littleadv! According to the article Income tax in Germany for employees seems it might be possible in form of "independent personal services" or "royalties".
    – Vlad
    Feb 13 '16 at 23:26
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(Selling apps is AFAIK business, not freelancing - unless the type of app you produce is considered a freelancing subject. The tax office will give you a questionnaire and then decide).

  • As Einzelunternehmer, you can receive the payments for the apps to the same account where your wages go. However, there are lots of online accounts that do not cost fees, so consider to receive them on a separate account so you have the business and private kind of separate (for small Einzelunternehmer, there is no legal separation between business and private money - you have full liability with your private money for the business).

  • The local chamber of commerce can tell you everything about setting up such a business, ask them (you'll probably have to become a member there anyways). They have information as well on VAT (Umsatzsteuer, USt) which you need to declare unless you get an exemption (probably possible), and about Gewerbesteuer (the income tax of the business) etc.

  • For the tax, you have "subforms" for the income tax e.g. for wages and for business income, so you just submit both with the main form. You'll get an appropriate tax number when registering the business.

  • Social security/insurance: as long as the app selling is only a side business, the social insurance payments for your main job completely cover the side job as well. You need to make sure that your employment contract is compatible with the app business, though.

A quick search indicates that there is a tax treaty between Germany and the Ukraine, Wikipedia says there are no contracts about social insurance in effect (yet).

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In Germany you can register a Einzelunternehmen and receive payments into your personal bank account with a German bank. Apple will certainly be able to transfer to accounts in Germany as payments go via the European SEPA standard.

Tax wise if you are living in Germany you will need to pay tax in Germany, so this is really the easiest way of doing it.

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  • do you have an idea how much taxes it will charge approximately on let's say 500 eur monthly?
    – Eugene Kaurov
    Sep 11 '20 at 9:48
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    @EugeneKaurov: you'll have to pay Gewerbesteuer (commercial tax) and Einkommensteuer (income tax). Gewerbesteuer is a communal tax, so you'll need to look the tax rate up for your town or commune. The communal tax is (partially: capped at a communal raising factor of 3.8) counted against your income tax, though. As a first guesstimate, you can say the total amount due will be 3.5 % * max (communal raising factor - 3.8, 0) plus whaterver your marginal income tax on 6 k€ is (both annually).
    – cbeleites unhappy with SX
    Sep 11 '20 at 15:35

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