Christine Müller

Christine Müller
Only 5% taxation on corporate profits was never possible for me until I met St. Publius and their tax saving strategy in form of a Malta Ltd. with non-domiciled status.

Industry: Wholesale

Challenge: Too high taxes in the GmbH

Solution: Maltese Ltd. with non-domiciled status

Gain: Approx. 44 000€ per year

Christine Müller is the CEO of a large trading company for textiles. She buys products regularly in China and Italy, and imports them to Europe. All profits were until now fully taxed in the German GmbH (30%).

Together with St. Publius Christine Müller established a Maltese Ltd., which now takes over the international sourcing. The company sells its products directly from Malta to Europe now. The resulting gains of the Ltd. are taxed with 35%, of which she gets  6/7 back later.  She moved to London and enjoys the private non-domiciled status.

Maltese Ltd.. & UK Non-domiciled status German GmbH & German Residence
Profit corporation                               100,000€                    100,000€
Business tax     0% / 14%                              0€                      14,000€
Corporate tax 35% / 15%                     35,000€                     15,000€
Solidarity surcharge on CIT 0% / 5.5%         0€                           830€

Cash dividend                                    65,000€                     70,170€
Tax Refund                                         30,000€                              0€
Total dividend                                    95,000€                     70,170€
Withholding tax plus solidarity CIT & 0% / 28% 0€       19,647.60€
Remaining net profit                           95,000€                  50,522.40€

Tax savings     44,477.60€